HMRC has issued Revenue & Customs Brief 59/09 following the ruling of the High Court in the cases of Insurancewide and Trader Media Group. The cases concerned the VAT liability of “click thru” services and whether or not they qualified for exemption as insurance intermediary services.
The High Court ruled in favour of the taxpayers, but HMRC has been given leave to appeal against the decision of the High Court to the Court of Appeal. For further information, see the Brief on the HMRC website here http://www.hmrc.gov.uk/briefs/vat/brief5909.htm.