United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Claims Advisory Group Limited v Revenue and Customs [2021] UKUT 199 (TCC) (16 August 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/199.html
Cite as: [2021] BVC 512, [2021] STI 2037, [2021] UKUT 199 (TCC), [2021] STC 1726

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Claims Advisory Group Limited v Revenue and Customs [2021] UKUT 199 (TCC) (16 August 2021)

VAT - Exemption under Article 135(1)(a) of the Principal VAT Directive (PVD) - for insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents - economic purpose and commercial reality of Appellant's services were not that of insurance transactions but making claims for compensation in respect of mis-sold payment protection insurance (PPI) - not acting as an insurance agent nor performing services related to insurance transactions - appeal dismissed

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