Isle of Wight Council v Revenue and Customs: VDT 23 Jan 2006

VDT LOCAL AUTHORITIES – Off-street parking – Taxable person – Whether treatment as non-taxable person in relation to off-street parking activities would result in significant distortions of competition – No – Sixth VAT Directive (77/388/EEC) Act 4.5

Citations:

[2006] UKVAT V19427

Links:

Bailii

VAT, Local Government

Updated: 05 July 2022; Ref: scu.238963