WTGIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00077 (TCC)

Upper Tribunal tax and Chancery decision of Mr Justice Adam Johnson and Judge Thomas Scott on 26 March 2024

Read full decision in WTGIL final decision

VALUE ADDED TAX - whether supply and fitting of “black box” device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was a deemed supply of goods

Updates to this page

Published 26 March 2024