[2013] EWCA Civ 186.

Court of Appeal (Civil Division).

Hallett, Lewison and Treacy L JJ.

Judgment delivered 13 March 2013.

VAT – Supply – Private car parks – Taxpayer operating car parks on private land on behalf of owners or occupiers – Parking penalty charges retained by taxpayer – Whether such charges consideration for standard-rated supply – Whether charges outside scope of VAT as damages for trespass or breach of contract.

  The Court of Appeal allowed the taxpayer’s appeal from the Upper Tribunal ([2012] UKUT 130 (TCC); [2012] BVC 1,690) and held that VAT was not due on parking penalty charges.


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