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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 February 2017
Category:
Tax
Release date:
8 February 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Wheels Private Hire Ltd: [2017] UKUT 0051 (TCC).

VAT - rental of taxis – optional insurance – Article 135(1)(a) Directive 2006/112/EC – section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 – 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.

Published 21 February 2017