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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
VAT and Financial Services 2nd ed isbn 9781904905738

VAT and Financial Services


ISBN13: 9781907444425
New Edition ISBN: 9781904905738
Published: December 2012
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



This publication is aimed at finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors. It assumes a reasonable working knowledge of VAT.

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.

The book includes appendices covering: 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.

Subjects:
Taxation
Contents:
1. INTRODUCTION
2. FINANCIAL SERVICES
3. INSURANCE
4. OUTSOURCING
5. VAT COST SHARING EXEMPTION
6. INPUT TAX AND VAT RECOVERY
7. LEGISLATION, CASE LAW AND APPEALS
8. VAT SUPPLY AND LIABILITIES

APPENDICES
A CONTRACTS OF INSURANCE
B LLOYD’S VAT ARRANGEMENTS
C EXTRACT FROM ‘HMRC ABI PARTIAL EXEMPTION GUIDANCE’
D TRANSFERS OF BUSINESS AS A GOING CONCERN
E GUIDANCE ON THE COST SHARING EXEMPTION
F EU MEMBER STATES
G SUMMARY OF CAR BENEFIT PERCENTAGES