<b>VAT News:</b> HMRC to appeal local authority car parking case. By Nichola Ross Martin

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HM Revenue and Customs says it will appeal against the recent tribunal decision regarding VAT on local authority car parking and will consider making repayments to the four local authorities involved in the appeal, subject to the "unjust enrichment rules".

The VAT and Duties Tribunal previously ruled that the Isle of Wight Council and three other local authorities do not have to charge VAT on car parking in their areas.

The Tribunal said that the non-taxation of local authority off-street car parks does not significantly distort competition in the appellants' geographical areas. It concluded that distortion of the market by public authorities is generally inherent, because Article 4(5) provides that they do not have to charge VAT even though other providers of the same service might have to...

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