INSURANCEWIDE.COM SERVICES LTD v COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

[2009] Lloyd's Rep. IR 645

HIGH COURT (CHANCERY DIVISION)

Before Sir Edward Evans-Lombe, sitting as a judge of the High Court

Insurance - Brokers and agents - Company providing price comparison website - Whether company liable to pay VAT on its activities - Exemption from VAT for the services of an insurance broker or insurance agent - Value Added Tax Act 1994, schedule 9, item 4.