Ian Bridge is a specialist in VAT litigation before the First Tier and the Upper Tier Tribunals, he has acted for Appellants in numerous complex and high value cases.
In Wheels Private Hire Limited -V- The Commissioners For Her Majesty’s Revenue and Customs TC/2012/09381 Ian Bridge, instructed by Mr Colin Woodward of Barringtons Chartered Accountants, succeeded in arguing against substantial VAT assessments on payments made by drivers for insurance on vehicles they hired to their drivers. The provision of insurance was optional – some drivers had their own cover.
The case is significant not only because it further establishes that insurance transactions can be effected by parties other than insurance companies, but also because of the implications for the rate at which IPT is paid by insurers who write multi-vehicle policies for hire and reward customers.
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