The Commissioners for HM Revenue and Customs v Wheels Private Hire Ltd

JurisdictionUK Non-devolved
JudgeJudge Bishopp,Judge Sinfield
Neutral Citation[2017] UKUT 0051 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Date08 February 2017
Published date21 February 2017
[2017] UKUT 0051 (TCC)
Appeal number: UT/2015/0160
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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
BETWEEN:
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS Appellant
- and –
WHEELS PRIVATE HIRE LIMITED Respondents
Tribunal:
Judge Colin Bishopp
Judge Greg Sinfield
Sitting in public in London on 27 September 2016
Brendan McGurk, counsel, instructed by the General Counsel and Solicitor to
HM Revenue and Customs, for the Appellants
Ian Bridge, counsel, instructed by Barringtons Limited, for the Respondent
© CROWN COPYRIGHT 2017

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