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FTT: Insurance intermediary exemption – whether services supplied by associated company were within that exemption

STAYSURE.CO.UK LIMITED v Revenue & Customs (VAT – insurance intermediary exemption – whether services supplied by associated company were within that exemption) [2022] UKFTT 134 (TC) (21 April 2022)

Notes: VAT – insurance intermediary exemption – whether services supplied by associated company were within that exemption – service of generating insurance leads – InsuranceWide and other case law considered – held, services within the exemption – global assessment for long accounting period from 2009 to 2015 – whether time limit ran from two years from the end of that long period or from the end of each three month period within that longer period – penalty charged – whether reasonable excuse – whether mitigation – appeal allowed

Source: bailii.org

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