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Insurancewide and Trader Media

John Christian Corporate Tax Partner Pinsent Masons writes on the Services Ltd and Trader Media appeals
The recent High Court decision in the Services Ltd and Trader Media appeals has been keenly awaited by the insurance industry.
The facts of the appeals concern the application of VAT exemption to commissions paid by insurers to website-based intermediaries. Internet-based price comparison sites have become an increasingly important means of insurers reaching customers. They are just one aspect of the growth of insurance distribution models in recent years based on insurers developing external customer databases including affinity arrangements (for example marketing to databases of organisations and charities) and through major stores and retailers.
The insurance exemption has become one of the most litigated...
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