VATINS7010 - Insurance with other goods and services: purpose and outline of VATINS7000

Insurance, by its nature, is often sold with something else. Often, but not always, that 鈥榮omething else鈥� is the product being insured. This section looks at the VAT implications of insurance being sold with other goods or services. In particular it will cover:

  • single and multiple supplies;
  • the decision of the House of Lords in Card Protection Plan Ltd;
  • insurance supplied by insurers with other goods or services;
  • insurance sold by intermediaries with other goods or services.