Michael Taylor

1 month ago | taxjournal.com | Michael Taylor |Heather Self |Chris Etherington |Veronica McMahon

For almost 20 years Item 4 to Group 2 of VATA 1994 Sch 9 has provided in the following terms for the exemption of: ‘The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in case in which those services— (a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction; and (b) are provided by that broker or agent in the course of his acting in an...