LON (98/743)

No. 15,905

Decision given 26 January 1999.

Exemption – Insurance – Services of intermediaries – Review of pension policies in connection with mis-selling over six-year period – Whether provision of assistance in administration of contracts – Value Added Tax Act 1994, Sch. 9, Grp. 2, item 4 and Notes (1) and (2).

  The issue was whether, in reviewing pension policies issued by a third-party insurance company, the appellant supplied the services of an insurance intermediary in the course of acting in that capacity in providing assistance in the administration and performance of insurance contracts.

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