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VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption.
Since the first edition there have been significant developments in the area of pensions management and whether or not an employer can recover VAT charged on investment management fees incurred in respect of pension schemes. Also, issues around the scope of VAT exemption for payment services (cash handling/cash collection/ debt collection) have moved on. The author has also included a section on the new and developing area of cryptocurrencies (e.g. Bitcoin).
Appendices include: contracts of insurance; Lloyd’s VAT arrangements; HMRC ABI partial exemption guidance for the insurance sector; TOGC legal extracts; guidance on the cost sharing exemption; and the VAT territory of the EU.
Finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors should all find the book helpful.