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Exempt insurance activities or taxable marketing and advertising?

Whether an entity was carrying out exempt insurance activities or providing taxable marketing and advertising services was a key issue in the First Tier Tax Tribunal (FTT) case of Staysure.co.uk Ltd (UKFTT 134).

The appellant is an insurance intermediary based in the UK specialising in providing travel insurance for people aged 50 or over. It receives supplies from Intervest Limited, a related company in Gibraltar.

Source Saffery

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