[2003] EWHC 2304 (Ch).

Chancery Division.

Blackburne J.

Judgment delivered 9 October 2003.

Value added tax – Supply of good and services – Taxable amount – Insurance – Cars supplied through independent dealers and dealers within the group – Promotional supply of free insurance to customers paid for by taxpayers – Customs refused claims for recovery of output tax on motor insurance – Whether supply of insurance or insurance related services ancillary to main supply of cars and taxable at standard rate – Value Added Tax Act 1994, s. 80 – Council Directive 77/388, art. 13(B)(a).

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