The Weekly Law Reports
[2001] 2 WLR 329
House of Lords
Card Protection Plan Ltd
v
Customs and Excise Commissioners (No 2)
2000 June 28;
2001 Jan 31
2001 Jan 31
Lord Slynn of Hadley, Lord Jauncey of Tullichettle, Lord Nolan, Lord Steyn and Lord Hoffmann
Revenue
— Value added tax
— Exemptions
— Business of indemnification of credit card holders against loss of cards
— Whether exempt as “insurance transaction”
— Whether related card registration service taxable as separate non-exempt supply
—
Value Added Tax Act 1983 (c 55), s. 17, Sch 6, Group 2, item 3
—
Council Directive 77/388/EEC, art 13(B)(a)