The taxpayers appealed against a finding that their business did not fall within the exemption from VAT of insurance brokers. They introduced possible customers to insurance companies via web-sites.
Held: The company’s activities were in the nature of insurance brokers, and the business was within the scope of the exemption.
Judges:
Sir Edward Evans-Lombe
Citations:
[2009] EWHC 999 (Ch), Times 05-Jun-2009
Links:
Statutes:
Value Added Tax Act 1994, Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the member states relating to turnover taxes (OJ June 13, 1977 L145/1)
Jurisdiction:
England and Wales
VAT
Updated: 26 July 2022; Ref: scu.344034