WTGIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00077 (TCC)
Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024
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VALUE ADDED TAX - whether supply and fitting of “black box” device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was a deemed supply of goods
Published 26 March 2024