INSURANCEWIDE.COM SERVICES LTD v COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
[2008] Lloyd's Rep IR 422
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 of the services of an insurance intermediary - Value Added Tax Act 1994, schedule 9.