*Westinsure Group Ltd v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) upheld the decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the supply of services by the taxpayer company to its insurance company subscribers was standard-rated and not exempt; and that the relevant supplies were exempt under art 135.1(a) of Council Directive (EC) 2006/112 (the Directive). The tribunal took the view that, given the services usually provided by a broker, the FTT had been entitled to conclude that the services that the taxpayer had been providing had not been the services of a broker or agent. Accordingly, those services had not been exempt either under the Directive or under the Value Added Tax Act 1994.

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