Customs and Excise Commissioners v Isle of Wight Council.  BVC 228
 EWHC 2541 (Ch).
Judgment delivered 12 November 2004.
Value added tax – Taxable person – Local authority - Activities or transactions engaged in as public authority – Exclusion from tax not available where that would lead to significant distortions of competition – VAT tribunal finding that relevant provisions not transposed into national law – Customs appealing to High Court against that decision – Whether provisions directly applicable between local authority and Customs - Council Directive 77/388, art. 4(5).