WHA Ltd & Anor v Customs and Excise

Roderick Cordara Q.C. (instructed by Deloitte & Touche for the Appellants) Jonathan Peacock Q.C. (instructed by the Solicitor for the Customs & Excise for the Respondent) Hearing dates: 11-14 February 2003 ____________________

With policyholder's authority, including agreement to pay all costs incurred by the repairer which do not form part of an authorised repair, establish precise cause of failure and the cost parts and labour required for the repair.

To obtain authorisation to carry out a repair phone WHA's Claims department. No rectification to be carried out without prior authority from WHA.

After obtaining authority and having carried out the repair in accordance with the authority given, send a detailed VAT repair invoice for all parts used in the authorised repair and the authorised labour costs together with any relevant service invoices to WHA.

We were shown a batch of 30 invoices issued by garages for work carried out under NIG Policies. Twenty-four of these were directed at and required payment from WHA. Six of them recorded that the insured had already paid. Mr McVeigh explained that these latter invoices would usually have related to emergency repairs. This, he said, was "within the tolerances". In those cases WHA would reimburse the insured.