Vehicle Control Services Ltd v Revenue and Customs Comrs: [2013] EWCA Civ 186; [2013] WLR (D) 105
“A taxpayer company which entered into a contract with owners or lawful occupiers of car parks or land to provide parking control services, and levied parking penalty charges on motorists for breach of the particular car park’s rules by issuing a charge notice against a motorist in breach, was entitled to claim that the charges amounted to damages for breach of contract made between the taxpayer and the motorist or damages for trespass; and the taxpayer was therefore not liable to pay VAT on those charges.”
WLR Daily, 13th March 2013
Source: www.iclr.co.uk
