VALUE ADDED TAX – supply of car parking by NHS Trust – Article 13(1) PVD – s41A VATA 1994 – whether the trust was engaged in the activity as a public authority – whether supply was provided under a special legal regime – whether treating the trust as non-taxable in respect of the activity would lead to a significant distortion of competition
Citations:
[2022] UKUT 267 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 November 2022; Ref: scu.682037
