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In 2014 the Upper Tier Tribunal considered the characteristics of insurance intermediary services in the case of Westinsure. Westinsure provided insurance brokers with a package of support services, including training and networking opportunities and access to the Westinsure “Partner Insurers� and their beneficial rates of commission and exclusive products. Westinsure charged the brokers both a membership fee and an annual fee based on the broker’s actual gross premium income.

»Ê¹ÚÌåÓýapp Upper Tier Tribunal upheld the First Tier decision and concluded that these services did not qualify for exemption under item 4.

Particularly relevant points were:

• Westinsure did not act as an insurance agent as it did not act on behalf of insurers in arranging contracts of insurance.
• Neither did Westinsure act as a broker as it did not introduce people seeking insurance to insurers in the same way that an insurance broker did. »Ê¹ÚÌåÓýapp characteristic services of a broker require the broker to have a relationship, direct or indirect, with the insured.
• »Ê¹ÚÌåÓýapp supplies were too remote from insurance transactions since Westinsure was outside the direct supply chain between the insurer and the insured through which the insurance contracts were arranged.