The application of differential rates of insurance premium tax, in order to prevent price shifting between products sold together, was against European law and void.
Citations:
Times 08-Apr-1998, [1998] EWHC Admin 391
Links:
Statutes:
EC Treaty Art 92(1), Finance Act 1997
Jurisdiction:
England and Wales
European
Updated: 27 May 2022; Ref: scu.138512