Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Insurancewide.com Services Ltd v HMRC (Ch D — 15 May)
The Ch D has allowed the company's appeal against Tribunal decision 20394. A company operated a website by which prospective customers were provided with a 'comparison service' for insurance cover from various insurers. It received commission from the insurers to whom it introduced clients. It treated its supplies as exempt from VAT under VATA 1994 Sch 9 Group 2 and did not register or account for VAT. HMRC issued a ruling that the company was not within the definition of an 'insurance agent' so that...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Insurancewide.com Services Ltd v HMRC (Ch D — 15 May)
The Ch D has allowed the company's appeal against Tribunal decision 20394. A company operated a website by which prospective customers were provided with a 'comparison service' for insurance cover from various insurers. It received commission from the insurers to whom it introduced clients. It treated its supplies as exempt from VAT under VATA 1994 Sch 9 Group 2 and did not register or account for VAT. HMRC issued a ruling that the company was not within the definition of an 'insurance agent' so that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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