HMRC letter: national car parks

Please see the letter from HMRC regarding the Upper Tribunal judgment on national car parks.
  • Obviously this is HMRC''s stance, as indeed we knew from Ian Moules'' statement to the CIPFA VAT Committee last month - though it is very disappointing that HMRC suggest they intend to apply the Upper Tribunal''s Judgment retrospectively, something my legal advice suggests is barely tenable anyway).

    However, in deciding what to do, you may note that ''NCP'' have sought leave to appeal, the outcome of which is awaited... if leave is granted, that means, of course, that the decision is not final and you may choose not to rely on it until final; in any case, if granted leave, I understand the question of whether the Upper Tribunal was entitled to hold that ''Kings Lynn and West Norfolk'' was wrongly decided - without hearing argument or representations from interested parties, ie local authorities - will be argued...

    Also, of course, if ''NCP'' win on appeal, so do local authorities....!

    Best wishes!