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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news 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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