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

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.

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