Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v C and E Comrs (Case C-349/96) [1999] STC 270 applied. Lubbock Fine v HMRC [1994] STC 10 considered and distinguished. Re Forsakringsaktiebolaget Skandia (publ) (Case C – 240/99) [2001] STC 754 and InsuranceWide.com Services Ltd v Revenue and Customs Comrs [2010] EWCA Civ 422, [2010] STC 1572 applied. Century Life [2001] STC 38 considered distinguished.
Held: Appellant was supplying the services of assisting its customers with the making of claims for compensation and not the termination of insurance relationships and was not providing insurance transactions or services related to insurance contracts.
Citations:
[2019] UKFTT 512 (TC), [2020] SFTD 7
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 October 2022; Ref: scu.641313