Market leading insight for tax experts
View online issue

WHA Ltd v HMRC

Avoidance scheme: input tax recovery in tripartite scenarios

In WHA Ltd v HMRC (Supreme Court – 1 May) a group of companies instituted a complex scheme which was intended to allow the recovery of input tax charged on repair services made under insurance policies relating to vehicle breakdown (‘MBI policies’). The scheme involved the use of two Gibraltar insurance companies one of which (V) appointed a UK company (W) to handle claims and pay the repair bills. Customs rejected the repayment claims considering firstly that the garages which provided the repair services were making their supplies to the insured customers rather than to W. W and V appealed contending that the garages were supplying their services to W which in turn was making onward supplies to V. The VAT Tribunal rejected this contention and dismissed the appeals...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top