In determining the existence of a de facto right to park or quasi-easement corresponding to…
Jennifer Ayris examines how dealing with parking correctly in a lease can deliver returns for retail
No one is entitled to park on private land without the landowner’s permission. However, the owners and operators of car parks serving retail and other properties often permit visitors to…
Value added tax Car park
Value added tax – Supply — Parking control services – Appellant agreeing with landowners to provide parking control services – Appellant imposing parking penalty charges on motorists for failing to…
Car parking Prescription
Easements; Parking
VAT – Zero-rating – Lettings of car-parking spaces – Development of apartments let on long leases – Leases of on-site car-parking spaces subsequently granted to some tenants on payment of…
Parking rights
VAT, Car parking
House of Lords determines the status of car-parking rights