Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.
Vehicle Control Services (VCS) is a car park operator deriving most of its income from the issue of parking permits and (where users of its car parks are in breach of the rules) parking charge notices. In March 2013 the Court of Appeal ([2013] EWCA Civ 186) held that the income from the issue of parking charge notices constituted damages (for either breach of contract or trespass) and as such fell outside the scope of VAT. The question before the Upper Tribunal in June 2016 was whether (residual) input tax incurred by VCS for the purposes of both making in-scope taxable supplies (i.e. issuing parking permits) and carrying on outside-the-scope activities (i.e. issuing parking charge notices) was deductible in full (as VCS argued) or...
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Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.
Vehicle Control Services (VCS) is a car park operator deriving most of its income from the issue of parking permits and (where users of its car parks are in breach of the rules) parking charge notices. In March 2013 the Court of Appeal ([2013] EWCA Civ 186) held that the income from the issue of parking charge notices constituted damages (for either breach of contract or trespass) and as such fell outside the scope of VAT. The question before the Upper Tribunal in June 2016 was whether (residual) input tax incurred by VCS for the purposes of both making in-scope taxable supplies (i.e. issuing parking permits) and carrying on outside-the-scope activities (i.e. issuing parking charge notices) was deductible in full (as VCS argued) or...
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