NATIONAL TRANSIT INSURANCE CO. LTD. v. THE COMMISSIONERS OF CUSTOMS AND EXCISE

[1975] 1 Lloyd's Rep. 263

QUEEN'S BENCH DIVISION(DIVISIONAL COURT)

Before Lord Widgery, C.J.,Mr. Justice Melford Stevenson andMr. Justice Watkins

Value Added Tax - Road haulage insurers committee - Member insurer appointed by committee to be "service point", for settlement of claims - Service point entitled to credit of £4 for every claim which it handled - Whether "a supply of a taxable service for a consideration"-Whether service supplied by insurer in the course of his business - Whether supply of service an exempt supply - Finance Act, 1972, sched. 5, group 2, par. 1.