HM Courts & Tribunals Service (HMCTS) with effect from 1 April 2011

Insurance Premium Tax

Case: 16859 Portable Document Format (PDF) icon (Adobe PDF file size 41kb)
Name of Decision: (1) GIL INSURANCE LIMITED (2) UK CONSUMER ELECTRONICS LTD (3) CONSUMER ELECTRONICS INSURANCE COMPANY LIMITED (4) DIRECT VISION RENTALS LIMITED (5) HOMECARE INSURANCE LIMITED (6) PINNACLE INSURANCE PLC

Value Added Tax - APPLICATION - for directions setting out a timetable - application allowed - VATTR 1986 Rule 19(3) - APPLICATION - to hear further issues as preliminary issues of law - application dismissed - VATTR 1986 Rule 19(3)

Case: 16858 Portable Document Format (PDF) icon (Adobe PDF file size 63kb)
Name of Decision: (1) GIL INSURANCE LIMITED (2) UK CONSUMER ELECTRONICS LTD (3) CONSUMER ELECTRONICS INSURANCE COMPANY LIMITED (4) DIRECT VISION RENTALS LIMITED (5) HOMECARE INSURANCE LIMITED (6) PINNACLE INSURANCE PLC

Value Added Tax - APPLICATION - to strike out or dismiss one issue in an appeal - application dismissed - VATTR 1986 Rules 18(1) and 19(3) - APPLICATION - to hear one issue as a preliminary issue of law - application dismissed - VATTR 1986 Rule 19(3)

Case:16857 Portable Document Format (PDF) icon (Adobe PDF file size 63kb)
Name of Decision: CRESTA HOLIDAYS LIMITED

(1) AIRTOURS PLC (2) GOING PLACES LEISURE TRAVEL LIMITED (3) SWISS TRAVEL SERVICES LIMITED (4) PANORAMA HOLIDAY GROUP LIMITED (5) AND CGNU PLC

Value Added Tax - APPLICATION - for a direction that the appeals of the first five Appellants be struck out - application dismissed - VATTR 1986 Rules 18(1)(a) and 19(3) - APPLICATION - for a direction that the first five Appellants be joined as parties to the appeal of the sixth Appellant - application allowed - VATTR Rule 19(3) - APPLICATION - for directions that certain issues be heard as preliminary issues and for other directions leading to the hearing of the appeal - application allowed in part - VATTR Rule 19(3)