Brokers

Generally

Partial exemption

Exemption

Generally

Intermediaries directive (Directive 92/77)

Mis-selling review and stand-alone helpline services

Outside scope/exemption with right of recovery/zero-rating

Outsourcing

Century Life appeal

End-result

Generally

Sales and call-centres

Skandia and Arthur Anderson cases

Sparekassernes Datacenter bench-mark case

Services via the internet

Treatment

Underwriting managers