InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd – WLR Daily

Posted May 19th, 2009 in EC law, insurance, law reports, VAT by sally

InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd [2009] EWHC 999 (Ch); [2009] WLR (D) 156

“Companies which offered introductory services, in order to channel would-be customers to insurers by electronic means, and which received a commission in the event of a contract of insurance being concluded were insurance brokers or insurance agents falling within the exemption from VAT provided for by Group 2 in Sch 9 to the Value Added Tax Act 1994, which implemented art 13B(a) of Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes.”

WLR Daily, 18th May 2009

Source: www.lawreports.co.uk

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