Ben Flockton, Consultant, Ernst & Young, examines three recent VAT cases which affect insurance-related services
Ben Flockton Consultant Ernst & Young examines three recent VAT cases which affect insurance-related services
This article examines three recent decisions that have raised some interesting questions on the scope and application of the VAT exemption for insurance-related services.
The first case the VAT Tribunal decision in the case of Teletech UK Ltd 18080 is another example of where HM Customs & Excise (Customs) sought to apply the VAT exemption for insurance-related services too restrictively. The second case WHA Ltd and another v Commissioners of Customs & Excise[2003] STC 648 deals with the issue of VAT recovery for providers of insurance and related services and perhaps a wider...
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Ben Flockton, Consultant, Ernst & Young, examines three recent VAT cases which affect insurance-related services
Ben Flockton Consultant Ernst & Young examines three recent VAT cases which affect insurance-related services
This article examines three recent decisions that have raised some interesting questions on the scope and application of the VAT exemption for insurance-related services.
The first case the VAT Tribunal decision in the case of Teletech UK Ltd 18080 is another example of where HM Customs & Excise (Customs) sought to apply the VAT exemption for insurance-related services too restrictively. The second case WHA Ltd and another v Commissioners of Customs & Excise[2003] STC 648 deals with the issue of VAT recovery for providers of insurance and related services and perhaps a wider...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
