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Commissioners of Customs and Excise v Century Life Plc: CA 19 Dec 2000

The Directive required member states to exempt from VAT, services involving the provision of insurance, and for intermediaries. Following the Regulator’s involvement, the principal company had to arrange for the checking of existing policies, and the implementation of compensation arrangements, and sub-contracted it to the taxpayer. Had the principal privided the services itself, it would … Continue reading Commissioners of Customs and Excise v Century Life Plc: CA 19 Dec 2000