"Recliner" wrote in message
...
"Charles Ellson" wrote in message

On Mon, 7 Feb 2011 20:26:59 -0000, "Recliner"
wrote:

"tim." wrote in message

"Neil Williams" wrote in message
.net...
On Mon, 07 Feb 2011 17:25:29 +0000, Sam Wilson
wrote:
In my brother's village there is a small, free car park. The
Parish Council have to pay VAT on the notional value of the
parking service they provide.

Never heard of that; I thought VAT was only charged on actual
sales.

Does that happen anywhere else?

When my flat management company "hired" a small one man clamping
company, because we weren't VAT registered we had to pay the VAT due
on the "fines" collected (I could never work out why the person
being "fined" didn't have to pay it).

That seems very odd -- if the firm's turnover is not large enough to
have to register for VAT, it should not be charged and does not need
to be paid to HMRC. And if the one man's clamping company was
registered for VAT, he should be responsible for including it in the
fines and paying the money over to HMRC.

ITYF the flat management company was doing the extorting with the man
in the van as their servant applying the clamps..

If the flat management company wasn't VAT registered (because the
turnover's below the threshold), then no need to add VAT to the clamping
fee.

Actually the flat management company is unregistered because, as a resident
owned company, it is not allowed to register.

tim