COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v INSURANCEWIDE.COM SERVICES LTD AND ANOTHER

[2011] Lloyd's Rep. IR 120

COURT OF APPEAL

Before Lord Justice Longmore, Lord Justice Etherton and Lord Justice Pitchford

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 — Sixth EC Council Directive on VAT.