Westinsure Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0452 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 13 October 2014.

Read the full decision in Westinsure Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 00452 (TCC).

VAT – exemption for provision of services of an insurance broker or agent – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Article 135.1(a) Directive 2006/112 EC – Schedule 9 Group 2 Value Added Tax Act 1994.

Published 1 December 2016