Black Cabs Services Ltd v Revenue & Customs (VAT error correction claim) [2021] UKFTT 191 (TC) (6 May 2021)
The tribunal found that the appellant made a separate exempt supply of insurance services in addition to the standard-rated supply of vehicle hire, as drivers had the option to use their own insurance, the cost of insurance was separately identified, and the typical consumer would view the supplies as distinct.
- Citation
- [2021] UKFTT 191 (TC)
- Parties
- Appellant: Black Cabs Services Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 06 May 2021
- Procedural Posture
- Tax Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- VAT Exemption, Composite and Multiple Supplies, Insurance Services, Error Correction Claims
Case Brief
Summary, issues, holding and outcome
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Parties
Black Cabs Services Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant's supply of insurance with taxi hire constitutes a separate exempt supply or forms part of a single standard-rated supply for VAT purposes.
Ratio Decidendi
The tribunal found that the appellant made a separate exempt supply of insurance services in addition to the standard-rated supply of vehicle hire, as drivers had the option to use their own insurance, the cost of insurance was separately identified, and the typical consumer would view the supplies as distinct.
Court Disposition
Appeal allowed
Orders
- The appellant's VAT error correction claim is allowed in full.
Full Case Text
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