Claims Advisory Group Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0199 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Rupert Jones on 16 August 2021
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VAT – Exemption under Article 135(1)(a) of the Principal VAT Directive (PVD) – for insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents – economic purpose and commercial reality of Appellant’s services were not that of insurance transactions but making claims for compensation in respect of mis-sold payment protection insurance (PPI) – not acting as an insurance agent nor performing services related to insurance transactions – appeal dismissed