United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Isle Of Wight Council & Ors v Revenue And Customs [2014] UKUT 446 (TCC) (15 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/446.html
Cite as: [2014] BVC 538, [2015] STC 460, [2014] UKUT 446 (TCC)

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Isle Of Wight Council & Ors v Revenue And Customs [2014] UKUT 446 (TCC) (15 October 2014)

VALUE ADDED TAX — local authorities — off-street parking — whether treatment as a non-taxable person would result in significant distortion of competition within Sixth VAT Directive art 4.5 — yes — no error of law in the findings of the FTT — appeal dismissed

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