COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS v INSURANCEWIDE.COM SERVICES LTD AND ANOTHER

[2011] Lloyd's Rep IR Plus 3

COURT OF APPEAL

Before Lord Justice Longmore, Lord Justice Etherton and Lord Justice Pitchford

Insurance - Brokers and agents - Company providing price comparison website - Whether company liable to pay VAT on its activities - Exemption from VAT for the services of an insurance broker or insurance agent - Value Added Tax Act 1994, schedule 9, item 4 - Sixth EC Council Directive on VAT.