VDT VALUE ADDED TAX – vehicle hire trader charging customers for insurance cover arranged by a policy taken out by the trader with a third-party insurer – whether the trader was making exempt supplies of insurance – Card Protection Plan v Customs and Excise Commrs. (Case C-349/96) [1999] STC 270 considered and applied – held it was – whether repayment claim for recovery of overpaid tax was invalid as a matter of form – s.80(6) and (7) VATA 1994 and regulation 37, VAT Regulations 1995 considered – held it was not – whether HMRC have a defence to the repayment claim on the grounds of unjust enrichment – s.80(3) VATA 1994 – held they have not – appeal allowed
Judges:
Walters QC J
Citations:
[2005] UKVAT V19162
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 August 2022; Ref: scu.229619
