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VAT exemption for insurance intermediaries

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Speed Read: In the recent case of HMRC v Services Ltd and Trader Media Group Ltd [2010] EWCA Civ 422 the Court of Appeal has confirmed that insurance price comparison sites can benefit from the insurance intermediary VAT exemption under VATA 1994 Sch 9 Group 2 Item 4. The decision, which examined the VAT treatment of 'click through' sites which provide insurance quotes for those seeking cover, once again defeats attempts by HMRC to narrow the exemption in the insurance sector.

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