Hearings
England & Wales
31 Jan 2001 [2001] UKHL 4; [2002] 1 AC 202; [2001] 2 WLR 329; [2001] 1 All ER (Comm) 438; [2001] 2 All ER 143; [2001] STC 174, HL(E)
Card Protection Plan Ltd v Customs and Excise Comrs (No 2)
See also
Subject Matter
REVENUE — Value added tax — Exemptions — Business of indemnification of credit card holders against loss of cards — Whether exempt as “insurance … transactions” — Whether related card registration service taxable as separate non-exempt supply — Value Added Tax Act 1983, s 17, Sch 6, Group 2, item 3 — Council Directive 77/388/EEC, art 13(B)(a)
Appellate History
Card Protection Plan Ltd v Customs and Excise Comrs (No 2) [1994] STC 199, CA
Decision of the Court of Appeal reversed
Card Protection Plan Ltd v Customs and Excise Comrs (No 2) [2001] UKHL 4; [2002] 1 AC 202; [2001] 2 WLR 329; [2001] 1 All ER (Comm) 438; [2001] 2 All ER 143; [2001] STC 174, HL(E)