In the case of WTGIL Limited (UKFTT 00131), the FTT held that an insurance intermediary made neither a supply for consideration nor a deemed supply to policyholders in relation to ‘black box’ devices fitted in their cars to analyse their driving. Consequently, input tax was not recoverable in respect of the provision and fitting of the devices.
WTGIL made a claim for over £2 million of input tax incurred between 2014 and 2018, on the basis that the VAT was directly attributable to taxable supplies of the black box devices made to the policyholders (whether or not for consideration).
Source Saffery
