References: [2012] UKUT 131 (TCC)
Links: Bailii
Coram: Berner, Aleksander TJJ
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
