INSURANCEWIDE.COM SERVICES LTD v COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
[2008] Lloyd's Rep IR Plus 9
VAT TRIBUNAL
Before Miss J C Gort (Chairman) and Mr John Brown
Insurance (intermediary) – Price comparison website for
domestic insurance – Liability of operator of site for VAT – Whether operator
of site exempt as insurance broker or insurance agent carrying on any on any of
the services of an insurance intermediary – Value Added Tax Act 1994, schedule
9.