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Overpaid car park charges were consideration for VAT purposes (National Car Parks v HMRC)

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Published on: 21 June 2017
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • What are the practical implications of this case?
  • What was this case about?
  • Have the tax tribunals looked at this issue before?
  • What did the UT decide in the current case?
  • Case details

Article summary

Tax analysis: The Upper Tribunal (UT) dismissed the taxpayer’s appeal from the decision of the First-tier Tax Tribunal (FTT), holding that excess car parking fees were subject to VAT.

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Jurisdiction(s):
United Kingdom

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