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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation history and their analysis of the implications of the case
HMRC v Isle of Wight Council and others [Case C-288/07]
The issues
This case considers the VAT treatment of supplies of off-street car parking by the Isle of Wight Council Mid-Suffolk District Council South Tyneside Metropolitan Borough Council and West Berkshire Council; being supplies which are not taxed unless such non-taxation would lead to a distortion of competition with private businesses. In particular the case concerns the circumstances in which...
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