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

Hm Courts Tribunals Service

December 9
13:35 2022

Read Full Decision in Borough of Kings Lynn and West Norfolk Council v HMRC Final Decision

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

Published 9 December 2022