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:
VAT, Local Government
Updated: 05 July 2022; Ref: scu.238963