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Sector focus: Insurance groups

Dominic Stuttaford and Andrew Roycroft (Norton Rose) examine developments in tax affecting the attractiveness of the UK as a location for insurance group holdings, the VAT exemption for intermediaries rules, VAT on insurance restructurings and the increasing importance of insurance premium tax. Jennie Rimmer (Aspen) provides (below) an in-house perspective.

This report prepared by Norton Rose considers the attractiveness of the UK as a location for group headquarters; developments on the VAT rules for intermediaries; VAT on insurance restructurings; and the increasing importance of insurance premium tax. It also includes an in house perspective from Aspen.


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