VAT- parking enforcement on private land- does management company with a licence have sufficient interest in land to take proceedings for trespass as principal- no- parking charges are in consideration of supply of services under contract with motorist – therefore subject to VAT at standard rate – charges which are notified are not punitive fines akin to damages in lieu of trespass outside scope of VAT .
[2011] UKFTT 125 (TC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.442900