Homeserve Membership Limited v HMRC

18 Jun 2009

Slaughter and May successfully represented Homeserve Membership Limited (Homeserve), the leading insurance intermediary for domestic emergency services (eg plumbing and drainage assistance), in its appeal to the High Court from the VAT and Duties Tribunal. The issue in dispute was whether the arrangement and administration fee paid to Homeserve by the policy holder was subject to insurance premium tax (IPT) and the High Court held that it was not, providing important clarification for the insurance intermediary sector. Had the Court held that the fee was subject to IPT, this would have had significant implications for a number of providers of insurance services. It is not yet known whether HMRC will appeal.


Tax: William Watson (partner), Philip Higham (associate); Dispute Resolution: Jonathan Cotton (partner), Anupreet Singh Amole (associate)

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