[2014] UKUT 00452 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Nugee

Decision released 13 October 2014

Value added tax – Exemption for provision of services of an insurance broker or agent – Whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Directive 2006/112 EC, art. 135(1)(a) – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 9, Grp. 2.

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