- WTGIL Ltd (formerly Ingenie Ltd) provided black box insurance to young drivers
- Drivers were required to have Ingenie’s telematics devices fitted to their cars
- Ingenie made a claim to HMRC to recover VAT on purchasing the devices, which was rejected
- The Upper Tribunal dismissed Ingenie’s appeal, ruling that there was no taxable supply of services for consideration
- Ingenie was not supplying goods to the drivers at the start of the policy, and there was no direct link between the services provided and any consideration from the driver
Source: taxscape.deloitte.com
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.
