The Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs [2022] UKUT 00326 (TCC

Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Ashley Greenbank on 06 December 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 December 2022
Category:
Tax
Release date:
6 December 2022

Read Full Decision in

VALUE ADDED TAX 鈥� off-street car parking provided by local authority 鈥� effect of parking tariffs set by order of the local authority 鈥� whether over payments are consideration for a taxable supply 鈥� yes 鈥� appeal dismissed

Updates to this page

Published 9 December 2022