Isle of Wight Council v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2014] UKUT 446 (TCC) |
| Year | 2014 |
| Date | 2014 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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5 cases
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Northumbria Healthcare NHS Foundation Trust v R & C Commissioners
...be a reduction of at least 7.5% which was not negligible. [91] On appeal to the Upper Tribunal (Isle of Wight Council v R & C Commrs [2014] BVC 538) the Upper Tribunal noted that: [9] … Although the FTT accepted … that it was “likely that the court did take it for granted that differential ......
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Isle of Wight Council and Others v Revenue and Customs Commissioners
...IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX) The Honourable Mrs Justice Proudman, Judge Bishopp [2014] UKUT 0446 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Before: THE CHANCELLOR OF THE HIGH COURT Lord Justice Underhill and Lord Justice David R......
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Northumbria Healthcare NHS Foundation Trust v The Commissioners for HM Revenue and Customs [2022] UKUT 00267 (TCC)
...prices would be a reduction of at least 7.5% which was not negligible. On appeal to the Upper Tribunal (Isle of Wight Council v HMRC [2014] UKUT 446 (TCC)) the Upper Tribunal noted “9. … Although the FTT accepted … that it was ‘likely that the court did take it for granted that differential......
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Isle of Wight Council and others v The Commissioners For Her Majesty's Revenue and Customs
...[2014] UKUT 0446 (TCC) Appeal number FTC/50/2013 VALUE ADDED TAX — local authorities — off-street parking — whether treatment as a non-taxable person would result in significant distortion of competition within Sixth VAT Directive art 4.5 — yes — no error of law in the findings of the FTT —......
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