Nick Warner and Barbara Mosedale of PKF (UK) LLP consider the implications of the Insurancewide.Com Services Ltd case which decided that a comparator insurance website provided standard-rated services
Although we understand HMRC believes that the outcome simply reinforces its current position the Insurancewide.Com Services Ltd case (V20394) casts doubt on the well-established guidance in Public Notice 701/36/02 which was written when the March 1997 changes to Group 2 were implemented. Although this was a collaborative effort between the industry and HMRC it is now evidently at best misleading and at worst wrong.
In our opinion HMRC has occasionally displayed a certain amount of neo-Luddite scepticism when dealing with intermediaries that you have to switch on rather than go and speak to. In this...
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Nick Warner and Barbara Mosedale of PKF (UK) LLP consider the implications of the Insurancewide.Com Services Ltd case which decided that a comparator insurance website provided standard-rated services
Although we understand HMRC believes that the outcome simply reinforces its current position the Insurancewide.Com Services Ltd case (V20394) casts doubt on the well-established guidance in Public Notice 701/36/02 which was written when the March 1997 changes to Group 2 were implemented. Although this was a collaborative effort between the industry and HMRC it is now evidently at best misleading and at worst wrong.
In our opinion HMRC has occasionally displayed a certain amount of neo-Luddite scepticism when dealing with intermediaries that you have to switch on rather than go and speak to. In this...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
