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Upper Tribunal Confirms VAT Treatment of Insurance Intermediary’s Black Box Device Installation Services

  • First-tier Tribunal ruled no supply for consideration or deemed supply to policyholders for black box devices
  • Upper Tax Tribunal agreed there was no supply of goods when devices were fitted
  • UT saw a supply of services for installation, but payment required for taxable supply
  • WTGIL did not receive payment for installation, therefore no supply for VAT purposes
  • Importance of reviewing commercial and contractual arrangements for VAT position
  • Lack of direct connection between provision of devices, installation, and consideration crucial point in decision


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.


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