Michael Conlon QC (Temple Tax Chambers) writes that a ruling of the Supreme Court may cause HMRC to re-examine whether excess parking charges are within the scope of VAT.
Haddock chip shop in Billericay. On 15 April 2013 he parked in the Riverside Retail Park at Chelmsford (whether for business or pleasure is not clear). The site owner (the owner) had granted ParkingEye Ltd (the operator) the right to manage the car park for which the operator paid the owner a fee. The first two hours parking was free. Prominently displayed notices warned motorists that failure to comply with the car park rules including the two-hour limit would ‘result in a parking charge of £85’. 
