TITLE

PARKING AND THE VAT MAN

AUTHOR(S)
ELLIOTT, GRAHAM
PUB. DATE
June 2013
SOURCE
Accountancy;Jun2013, Vol. 150 Issue 1438, p36
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article looks at tax law in Great Britain as of 2013, focusing on the value-added tax (VAT). It discusses the 2013 legal case Vehicle Control Services Ltd. v. HM Revenue & Customs (HMRC), which concerns whether parking fines collected by a third party under an arrangement with a private parking garage are subject to the VAT.
ACCESSION #
88047146

 

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