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England and Wales Case Law

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Insolvency law

EC3 Brokers Limited (In Administration), Re

The court approved a client-money distribution scheme for EC3 Brokers Ltd in administration and allowed the administrators’ remuneration and costs from the pool.

  • Statutory trusts
  • Client money distribution
  • Insurance intermediaries
  • Court directions to administrators
  • Remuneration of office holders
  • Client-money-distribution
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Tax law [2009] EWHC 999 (Ch)

Insurancewide.Com Services Ltd v HM Revenue & Customs

Insurancewide.Com Services Ltd v HM Revenue & Customs [2009] EWHC 999 (Ch) (15 May 2009)

The High Court held that introducing customers to insurers can fall within the VAT exemption for insurance intermediary services, and is not necessarily mere advertising.

  • Vat exemption
  • Insurance intermediaries
  • Statutory interpretation
  • Sixth vat directive
  • Value added tax act 1994
  • Vat-exemption
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Tax law

Insurancewide.Com Services Ltd v HM Revenue & Customs

The High Court held that a mere introducer can fall within the VAT exemption for insurance intermediary services under VATA 1994 and the Sixth VAT Directive.

  • Vat exemption
  • Insurance intermediaries
  • Statutory interpretation
  • Vat-exemption
  • Insurance-intermediaries
  • European-vat-law
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Tax law [2003] EWHC 305 (Ch)

WHA Ltd & Anor v Customs and Excise

WHA Ltd & Anor v Customs and Excise [2003] EWHC 305 (Ch) (28 February 2003)

The High Court held that garages supplied repair services to WHA for VAT purposes, and that WHA's claims-handling services to Viscount were exempt insurance intermediary services.

  • Value added tax (vat)
  • Input tax deduction
  • Insurance intermediaries
  • Claims handling
  • Supply of services
  • Exemptions under vat
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.