- WTGIL Ltd, formerly known as Ingenie Ltd, appealed the VAT treatment of supplies made by ISL
- ISL was an insurance intermediary that provided telematics car insurance
- ISL provided and fitted telematics devices as a condition of the insurance policy
- HMRC rejected Ingenie’s claim for input tax refund related to the devices
- HMRC argued that the input tax was linked to an exempt supply by ISL
- Ingenie appealed to the FTT, claiming the input tax was recoverable as it was attributable to taxable supplies
- FTT dismissed Ingenie’s appeal, stating there was no supply of devices by ISL to policyholders for VAT purposes
Source: rpc.co.uk
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.
