[2014] UKUT 0446 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mrs Justice Proudman DBE, Judge Colin Bishopp

Decision released 15 October 2014

Value added tax – Local authorities – Off-street parking – Whether treating local authority as a non-taxable person would significantly distort competition for purposes of Directive 77/388 (the Sixth VAT Directive), art. 4(5) (recast as Directive 2006/112, art. 13(1)) – Yes – No error of law in the findings of the First-tier Tribunal – Councilsʼ appeal dismissed.

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