In Vehicle Control Services Ltd v HMRC (TC00999 – 11 March) a company (V) operated a ‘parking control’ service for landowners. It did not account for VAT on all of the amounts which it received from motorists. HMRC issued an assessment and V appealed contending that the amounts in question were penalties for contraventions which should be treated as damages for trespass and as outside the scope of VAT.
The Tribunal rejected this contention and dismissed the appeal specifically distinguishing the case of Bristol City Council (VTD 17665) which V had cited as an authority.
Judge King held that ‘what is being offered is a right to park in accordance with the signs without fear of an action for trespass being brought by the private landowner. Parking in one of these car parks is an acceptance of the offer and payment of the...
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In Vehicle Control Services Ltd v HMRC (TC00999 – 11 March) a company (V) operated a ‘parking control’ service for landowners. It did not account for VAT on all of the amounts which it received from motorists. HMRC issued an assessment and V appealed contending that the amounts in question were penalties for contraventions which should be treated as damages for trespass and as outside the scope of VAT.
The Tribunal rejected this contention and dismissed the appeal specifically distinguishing the case of Bristol City Council (VTD 17665) which V had cited as an authority.
Judge King held that ‘what is being offered is a right to park in accordance with the signs without fear of an action for trespass being brought by the private landowner. Parking in one of these car parks is an acceptance of the offer and payment of the...
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