Winterthur Swiss Insurance Company v Revenue and Customs: VDT 5 Jan 2006

SUPPLY – whether supply of a UK insurance business to a Swiss insurer not itself intending to carry on insurance business in the UK is the transfer of a going concern – no – whether the place of supply of goodwill was outside the UK under article 9(2)(e) of the Sixth Directive – no – whether the Swiss insurer (having an establishment within the EU) is entitled to a refund under the Eighth Directive – yes

Citations:

[2006] UKVAT V19411

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.242762