Electronic risk
The claimant supplied, installed and maintained computer hardware and software for the insurance industry. The software enabled insurance brokers to carry out certain transactions with insurers, over the claimant's communication systems.
Customs ruled that the claimant's software was able to assess and accept risk on behalf of the insurers. Later in April 2004, Customs said that the claimant's services were not VAT exempt, and issued an assessment in January 2005.
The claimant applied for judicial review in April 2005.
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