WTGIL Ltd (appellant) v HM Revenue and Customs (respondent)
Tuesday 4 – Wednesday 5 March 2025
By appellant’s notice filed on 21 May 2024, the Appellant appeals, with its permission, the decision, dated 26 March 2024 of the Upper Tribunal, Tax and Chancery Chamber dismissing the Appellant’s Appeal from the First Tier Tribunal (FTT).
The Appellant is a representative of the Ingenie VAT Group. The only other member of the group is Ingenie Services Limited (“ISL”).
Third party insurers provide motor insurance to policyholders. ISL supplied and fitted a telematics device (“Black Box”).
The dispute concerns whether ISL makes supplies for consideration to individual policyholders (the Appellant’s Position) or makes no supplies to individual policyholders; the only supplies it makes being supplies of exempt intermediary services to the insurers (HMRC’s position). If the Appellant is correct, it can recover input tax on the costs of making the supplies. If HMRC is correct, the input tax claim fails. The question turns on the proper construction and interplay between the contractual terms and the relevant VAT legislation.
The Appellant appealed HMRC’s denial of its claim to recover input tax to the FTT. The FTT dismissed the appeal by its decision of 1 June 2022.
By its decision, dated 26 March 2024, the Upper Tribunal (UT) dismissed the appeal.
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Day 1
Day 2