Claims Advisory Group Ltd v Revenue & Customs (Insurance and reinsurance transactions) [2019] UKFTT 512 (TC) (06 August 2019)

The Appellant’s services were not insurance transactions nor services performed by an insurance broker or agent; they were services assisting customers in making compensation claims for mis-sold PPI, which do not fall within the VAT exemption under Article 135(1)(a) of the Principal VAT Directive or VATA Schedule 9 Group 2.

Citation: [2019] UKFTT 512 (TC)
Parties: Appellant: Claims Advisory Group Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 06 August 2019
Procedural Posture: VAT Appeal (first Tier Tribunal, Tax Chamber) / Final Judgment
Outcome: Appeal dismissed
Legal Topics: VAT Exemption, Insurance Transactions, Insurance Intermediaries, Mis Sold Payment Protection Insurance (ppi), Scope of VAT Exemptions

Tax Law European Union Law VAT Exemption Insurance Transactions Insurance Intermediaries Mis Sold Payment Protection Insurance (ppi) Scope of VAT Exemptions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 10 Party arguments 2 Amounts and remedies 1

Parties

Claims Advisory Group Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal, Tax Chamber) / Final Judgment

Legal Issues

1 Whether the Appellant’s services are exempt from VAT as insurance transactions under Article 135(1)(a) of the Principal VAT Directive and VATA Schedule 9 Group 2
2 Whether the Appellant’s services are related services performed by an insurance broker or agent and thus exempt

Ratio Decidendi

Court Disposition

Appeal dismissed