RCB/59/09 Revenue & Customs Brief outlining the HMRC position following the High Court judgment in Insurancewide/Trader Media GroupRevenue & Customs Brief, Issue 59. 21 September 2009This 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.BackgroundThe appeals of Insurancewide (IW) and Trader Media Group (TMG) concern the VAT liability of internet
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.
The appeals of Insurancewide (IW) and Trader Media Group (TMG) concern the VAT liability of internet
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