The Commissioners for HM Revenue and Customs v Wheels Private Hire Ltd: [2017] UKUT 0051 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sinfield on 8 February 2017.
Read the full decision in .
VAT - rental of taxis 鈥� optional insurance 鈥� Article 135(1)(a) Directive 2006/112/EC 鈥� section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 鈥� whether insurance transaction for VAT purposes 鈥� yes - whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance 鈥� separate supplies - appeal dismissed.
Updates to this page
Published 21 February 2017