Vehicle Control Services Ltd v Revenue and Customs Commissioners.  BVC 99
 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.