Court of Appeal rules on scope of VAT exemption for insurance intermediary services
In WTGIL Ltd v HMRC [2025] EWCA Civ 399 (11 April) the Court of Appeal (CA) decided that where an insurance intermediary has supplied intermediary services in relation to car insurance policies that require it to provide and fit devices to the cars concerned the provision and fitting of the devices by the intermediary is an exempt activity carried out ‘in the course of’ acting in an intermediary capacity. The services therefore fell within the scope of VATA 1994 Sch 9 Group 2 Item 4 which provides exemption for the services of an insurance intermediary that are related to a contract for insurance and are supplied by the insurance intermediary ‘in the course of’ acting in an intermediary capacity.
The case concerned an insurance intermediary (ISL) that acted in relation to insurance policies...
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Court of Appeal rules on scope of VAT exemption for insurance intermediary services
In WTGIL Ltd v HMRC [2025] EWCA Civ 399 (11 April) the Court of Appeal (CA) decided that where an insurance intermediary has supplied intermediary services in relation to car insurance policies that require it to provide and fit devices to the cars concerned the provision and fitting of the devices by the intermediary is an exempt activity carried out ‘in the course of’ acting in an intermediary capacity. The services therefore fell within the scope of VATA 1994 Sch 9 Group 2 Item 4 which provides exemption for the services of an insurance intermediary that are related to a contract for insurance and are supplied by the insurance intermediary ‘in the course of’ acting in an intermediary capacity.
The case concerned an insurance intermediary (ISL) that acted in relation to insurance policies...
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