INSURANCE PREMIUM TAX – liability to be registered – assessment – supply of a hired car and insurance by the appellant to drivers who reimbursed the appellant for the cost of taking out insurance to cover risks associated with the vehicle – whether provision of insurance to the drivers – yes – whether contract of insurance – no – appeal allowed
Citations:
[2020] UKFTT 507 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 05 December 2022; Ref: scu.661808
