In Westinsure Group, the UT held that a taxpayer operating an interface for insurance brokers and insurers did not qualify for the insurance intermediary exemption, as its services were too remote from the effecting of particular transactions to amount to the services of a broker or agent. In Welmory, the CJEU provided guidance on when a taxable person has a ‘fixed establishment’ in another member state. In University of Huddersfield, the UT held that a tax mitigation scheme entered into solely for the purpose of facilitating VAT deferral and potentially permitting an absolute VAT saving constituted an abuse of rights. HMRC has published a brief update of its policy on floor space partial exemption special methods in light of the recent decision of the UT in Lok’nStore Group.
