Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
The Supreme Court’s rejection of HMRC’s arguments for determining whether Secret Hotels2 Ltd was an intermediary or whether the company was ‘acting in its own name’, may now make it easier for some businesses to adopt an agency business model, writes Damon Wright