Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 129 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Aleksander on 02 May 2012.
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VAT – supply of parking control services – whether parking charges collected and retained by operator were consideration for a supply – whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist – whether additional consideration payable by landowner for provision of parking control services – appeal dismissed.
Published 1 December 2016