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 .
VAT 鈥� exemption for provision of services of an insurance broker or agent 鈥� whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services 鈥� Article 135.1(a) Directive 2006/112 EC 鈥� Schedule 9 Group 2 Value Added Tax Act 1994.
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Published 1 December 2016