United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Vehicle Control Services v HMRC [2012] UKUT 131 (TCC) (02 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/130b.html
Cite as: [2012] UKUT 131 (TCC)

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Vehicle Control Services v HMRC [2012] UKUT 131 (TCC) (02 May 2012)

"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"

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