Commentary

C & E Comrs v Cresta Holidays Ltd and others

Part V18 Insurance Premium Tax

C & E Comrs v Cresta Holidays Ltd and others

C & E Comrs v Cresta Holidays Ltd and others

[2001] EWCA Civ 215, [2001] STC 386

IPT - appeal - entertainment of appeal - decision in respect of which right to an appeal arising - companies selling holidays and travel insurance - companies arranging with taxpayer insurers to fund payment by insurers of insurance premium tax at higher rate of 17.5 per cent on insurers' policies sold to companies' customers during relevant period - differential rates of insurance premium tax declared unlawful - companies requesting reviewed decisions from Commissioners on amount of tax chargeable during relevant period and on companies' claim for repayment of overpaid tax - companies appealing to tribunal against reviewed decisions - Commissioners applying to strike out companies' appeals - Whether companies' appeals within tribunal's jurisdiction - whether decision on amount of tax chargeable possible only before tax paid - whether appeals against reviewed decisions with respect to amount of tax chargeable and with respect to claim for repayment of overpaid tax mutually exclusive - whether claims for repayment of overpaid tax limited to taxpayer insurers - whether companies persons affected by decisions of the Commissioners - FA 1994 ss 59(1)(b), (l), (2)

FA 1994 introduced insurance premium tax (IPT) and placed it under the care and management of the Commissioners. IPT was payable by insurers and taxable intermediaries. Cresta Holidays Ltd and other companies (the Airtours companies) were tour operators who sold package holidays and travel insurance. Under arrangements made between themselves and insurers, they funded the

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