Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.
For almost 20 years Item 4 to Group 2 of VATA 1994 Sch 9 has provided in the following terms for the exemption of:
‘The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in case in which those services—
(a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction; and
(b) are provided by that broker or agent in the course of...
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Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.
For almost 20 years Item 4 to Group 2 of VATA 1994 Sch 9 has provided in the following terms for the exemption of:
‘The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in case in which those services—
(a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction; and
(b) are provided by that broker or agent in the course of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
