Commentary

RCB/59/09 Revenue & Customs Brief outlining the HMRC position following the High Court judgment in Insurancewide/Trader Media Group

Part V16 Forms and other HMRC material

RCB/59/09 Revenue & Customs Brief outlining the HMRC position following the High Court judgment in Insurancewide/Trader Media Group

RCB/59/09 Revenue & Customs Brief outlining the HMRC position following the High Court judgment in Insurancewide/Trader Media Group

Revenue & Customs Brief, Issue 59. 21 September 2009

This Brief explains the HMRC position following the High Court judgment in Insurancewide.com Services Ltd and Trader Media Group Ltd (Case ref: CH /2007/APP/0806 & CH/2008/APP/0435).

The High Court found against HMRC that supplies of insurance introductory services provided via the internet are exempt from VAT. HMRC has been granted leave to appeal this decision to the Court of Appeal.

Background

The appeals of Insurancewide (IW) and Trader Media Group (TMG) concern the VAT liability of internet

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial