- The High Court ruled that the sale of salvage motor vehicles by insurance companies is exempt from VAT.
- The court found that the sale of salvage and insurance indemnity are a single economic supply.
- Separating the two would change the nature of the insurance transaction.
- Case: Commissioner of Domestic Taxes v. ICEA Lion General Insurance Company Limited [2025] KEHC 14865 (KLR).
Source: kpmg.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.
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