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 鈥� supply of parking control services 鈥� whether parking charges collected and retained by operator were consideration for a supply 鈥� whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist 鈥� whether additional consideration payable by landowner for provision of parking control services 鈥� appeal dismissed.
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Published 1 December 2016