No. 19,162.

Decision given on 12 July 2005 by John Walters QC (Chairman).

Exemption – Insurance – Vehicle-hire company charging customers for insurance cover arranged with third-party insurer – Whether company making exempt supplies of insurance – Whether claim by company for recovery of overpaid VAT was invalid as a matter of form – Whether Commissioners had defence of unjust enrichment – Value Added Tax Act 1994, s. 80(3), (6) and (7); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 37.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.