VALUE ADDED TAX – 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
Citations:
[2012] UKUT 129 (TCC), [2012] BVC 1690, [2012] STC 2065
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 February 2022; Ref: scu.466674