UTTC 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
Judges:
Berner, Aleksander TJJ
Citations:
[2012] UKUT 131 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 February 2022; Ref: scu.460113