Recipe for VAT jam

24 February 2005 / Linda Leach , Marc Welby

Issue: 3996 / Categories: Comment & Analysis , VAT

LINDA LEACH and MARC WELBY examine the effects of European VAT law when parking your car.

IF YOU THOUGHT that parking your car was simple, bring VAT into consideration and it starts to become a taxing activity. The case of the Isle of Wight Council (18557) has taken four years to come before the VAT tribunal, a further six months to get to the High Court, and is now due to go back to the tribunal.

LINDA LEACH and MARC WELBY examine the effects of European VAT law when parking your car.

IF YOU THOUGHT that parking your car was simple bring VAT into consideration and it starts to become a taxing activity. The case of the Isle of Wight Council (18557) has taken four years to come before the VAT tribunal a further six months to get to the High Court and is now due to go back to the tribunal.
The case taken by Chiltern plc is a landmark public authority case that has clarified both 'special legal régime' and the need for the application of the competition tests in European VAT law despite those tests not being implemented in the UK.
But let us review briefly how VAT is applied to public sector bodies.

VAT in the public sector

Contrary to popular belief ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.