An upper tribunal in the United Kingdom has dismissed an appeal brought by Westinsure, an alliance of brokers formed to provide introductions and improve the business terms of its members, where Westinsure argued its services were tax exempt under a VAT Directive. That Directive exempts insurance and reinsurance transactions including “related services performed by insurance brokers and insurance agents.” The issue was whether Westinsure, which provides its member brokers commercial buying power, regulatory compliance assistance, and other business support, acts as a broker or agent when supplying these services. The tribunal found Westinsure’s services are not of a broker or agent and therefore not exempt under the VAT Directive or the Value Added Tax Act of 1994 (VATA). The tribunal further found that while Westinsure’s services are related to the supply of insurance, they did not have a sufficiently close connection to the insurance transactions themselves to come within the VAT exemption. Westinsure Group Ltd. v. Commissioners for Her Majesty’s Revenue and Customs, [2014] UKUT 00452 (TCC) Appeal No. FTC/96/2013 (Upper Tribunal (Tax and Chancery Chamber) Oct. 13, 2014).