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A summary of major developments in key areas

Herbert Smith Freehills LLP
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Australia, European Union, Indonesia, Myanmar, United Kingdom
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March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Court of Appeal VAT and online insurance introductory services

Mayer Brown LLP
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United Kingdom
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May 24 2010

The Court of Appeal has recently upheld the decision of the High Court in the case of InsuranceWide.com Services Ltd (“InsuranceWide”) v Revenue and Customs Commissioners; Revenue and Customs Commissioners v Trader Media Group Ltd (“Trader Media”

HM Revenue and Customs v Insurancewide.com Services Ltd

Norton Rose LLP
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United Kingdom
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May 5 2010

This was a joined appeal from the judgment of Sir Edward Evans-Lombe by two companies (introducers) who ran price comparison websites for motor insurance

Court of Appeal decision in InsuranceWide and Trader Media

Herbert Smith Freehills LLP
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United Kingdom
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May 4 2010

The Court of Appeal has dismissed HMRC's appeal in the (joined) InsuranceWide and Trader Media cases and confirmed that their services fell within the VAT exemption for the services of insurance intermediaries

Click-through insurance comparison service held not to be VAT exempt

Norton Rose LLP
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United Kingdom
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March 18 2008

The VAT Tribunal has recently considered whether supplies made by the internet comparison website operator InsuranceWide were exempt for VAT purposes

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A summary of major developments in key areas

Court of Appeal VAT and online insurance introductory services

HM Revenue and Customs v Insurancewide.com Services Ltd

Court of Appeal decision in InsuranceWide and Trader Media

Click-through insurance comparison service held not to be VAT exempt

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