Lee Squires and Fiona Bantock review three notable cases: WHA, Middle Temple and X BV
The Supreme Court has given its much-anticipated judgment in WHA Ltd & another v HMRC [2013] UKSC 24 on the effectiveness of a scheme designed to minimise the VAT liability of a group of companies (Oriel) involved in providing motor breakdown insurance (MBI).
The insurer under an MBI policy typically indemnifies the insured against the cost of repairs to his vehicle incurring irrecoverable VAT on the amounts paid to the garage effecting the repairs. Oriel sought to mitigate this by arranging for a UK company WHA to provide claims-handling services to Viscount a Gibraltan member of the group which had reinsured the liabilities of NIG...
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