[2017] UKUT 0051 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Colin Bishopp, Judge Greg Sinfield

Decision released 8 February 2017

Value added tax – Rental of taxis – Optional insurance – Directive 2006/112/EC (the ‘Principal VAT Directive’) art. 135(1)(a) – Value Added Tax Act 1994 (‘VATA 1994’), s. 31 and Sch. 9, Grp. 2 – Whether insurance transaction for VAT purposes – Yes – Whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance – Separate supplies – Appeal dismissed.

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