The VAT briefing for April 2016

In Minister Finansów v Aspiro SA, the CJEU confirmed that services relating to the settlement of claims do not fall within the VAT exemption for services performed by insurance brokers and agents. In Davis & Dann, the CA held that the taxpayer should have known that the only reasonable explanation for its transactions was that they were connected with VAT fraud. In BPP Holdings, the CA confirmed an order made by the FTT barring HMRC from any further participation in the proceedings. In Bratt Auto Contracts and Bratt Auto Services, the UT considered the requirements for a valid claim for repayment of overpaid output VAT.