VAT – Exemption under Article 135(1)(a) of the Principal VAT Directive (PVD) – for insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents – economic purpose and commercial reality of Appellant’s services were not that of insurance transactions but making claims for compensation in respect of mis-sold payment protection insurance (PPI) – not acting as an insurance agent nor performing services related to insurance transactions – appeal dismissed
[2021] UKUT 199 (TCC), [2021] STI 2037, [2021] STC 1726, [2021] BVC 512
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.671197