FTTTx SUPPLIES – Building cover – Remedial works – NHBC Buildmark policies – Cover for homeowner in respect of defects in homes constructed by builders registered with NHBC – Policy enables NHBC to engage remedial services from third party builders – Whether remedial service is used by NHBC to make taxable supplies in pursuance of performance guarantees of undertakings by registered builders – No – Whether remedial supplies used in making exempt supplies of insurance to homeowner – Yes – Appeal dismissed.
Citations:
[2010] UKFTT 326 (TC)
Links:
VAT
Updated: 23 August 2022; Ref: scu.422157