WTGIL Ltd – Taxpayer receives permission to appeal to the Court of Appeal – input tax on provision and fitting of telematic devices – whether deductible

The taxpayer, an insurance intermediary, marketed telematics car insurance for 17- to 25-year-olds, receiving commission from the insurer. They initially restricted input tax on the provision and fitting of telematics devices but later claimed input tax, arguing that the provision and fitting were taxable supplies to policyholders. The taxpayer’s arguments were dismissed at the First-tier Tribunal (FTT) and Upper Tribunal (UT), which concluded there was no separate taxable supply.

Source KPMG