UTTC VAT – rental of taxis – optional insurance – Article 135(1)(a) Directive 2006/112/EC – section 31 and group 2 Schedule 9 VATA94 VAT Act 1994 – whether insurance transaction for VAT purposes – yes – whether single supply of leasing of insured vehicle or separate supplies of vehicle and insurance – separate supplies – appeal dismissed.
Citations:
[2017] UKUT 51 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 February 2022; Ref: scu.577818
