Tartaruga Insurance Ltd v Revenue and Customs (Insurance Premium Tax – Exemption for Premiums Related To Risks Situated Outside The UK): FTTTx 14 Jan 2021

Insurance Premium tax – exemption for premiums related to risks situated outside the UK – application of FSMA 2000 Regs 2001/2635 for periods before 2009; application of 2009/3075 for later periods- reading in provisions of Second Directive. – Insurance relating to operations in the North Sea: whether risk insured was only financial or related to buildings; whether related to any extent to an establishment outside the UK – whether a ship could be an establishment

Citations:

[2021] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 20 December 2022; Ref: scu.661749