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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Wheels Private Hire Ltd (VAT : rental of taxis) (Rev 1) [2017] UKUT 51 (TCC) (8 February 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/51.html Cite as: [2017] UKUT 51 (TCC) |
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Revenue and Customs v Wheels Private Hire Ltd (VAT : rental of taxis) (Rev 1) [2017] UKUT 51 (TCC) (8 February 2017)
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
A HTML version of this file is not available click here or view below the pdf version : 51.pdf
