- Case involves WTGIL Ltd appealing against the Commissioners for His Majesty’s Revenue and Customs
- Concerns the VAT treatment of supplies made by Ingenie Services Limited (ISL)
- Supplies relate to a telematics device installed in cars as part of an insurance policy
- Ingenie claimed the provision and fitting of devices were taxable supplies to policyholders
- HMRC denied the claim, leading to an appeal to the First-tier Tribunal
- FTT dismissed Ingenie’s appeal, leading to an appeal against the Decision by Ingenie
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
