Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.

Hide this message

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