VAT – insurance intermediary exemption – whether services supplied by associated company were within that exemption – service of generating insurance leads – Insurance Wide and other case law considered – held, services within the exemption – global assessment for long accounting period from 2009 to 2015 – whether time limit ran from two years from the end of that long period or from the end of each three month period within that longer period – penalty charged – whether reasonable excuse – whether mitigation – appeal allowed
Citations:
[2022] UKFTT 134 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 June 2022; Ref: scu.677948