Tax

WTGIL Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - whether supply and fitting of 'black box' device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was deemed a supply of goods)

[2024] UKUT TCC 77Upper Tribunal (Tax & Chancery)2024

“UPPER TRIBUNAL(Tax and Chancery Chamber) The Royal Courts of Justice, Rolls Building, London Heard On: 7 and 8 November 2023Judgment Date: 26 March 2024 B e f o r e :”

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