- 264 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
About this book
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 third edition, there have been significant developments, including (most obviously) Brexit. The key VAT change is that EU legislation is no longer primary legislation (although many EU VAT principles, obligations and rights have been ' retained' ) and ECJ court decisions are, in general, no longer binding although ' a court or tribunal may have regard to anything done on or after exit day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal' (European Union (Withdrawal) Act, 2018 s6(2)). Specific changes include to the VAT (Specified Supplies) Order 1999, and to the status of Cost Sharing Groups.
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Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access VAT and Financial Services by Mark Chesham in PDF and/or ePUB format, as well as other popular books in Law & Financial Law. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- About the author
- Acknowledgements
- Contents
- Tables of authorities
- 1. Introduction
- 2. Financial Services
- 3. Insurance
- 4. Outsourcing
- 5. Input Tax and VAT recovery
- 6. Legislation, Case Law and Appeals
- 7. VAT supply and liabilities
- Appendix A – Contracts of Insurance
- Appendix B – Lloyd’s VAT Arrangements
- Appendix C – Extract from ‘HMRC ABI Partial Exemption Guidance for the Insurance Sector’
- Appendix D – Transfers of business as a Going Concern – Legal Extracts
- Appendix E – EU member states as at 1 January 2021
- Appendix F – Terminal markets listed in VAT (Terminal Markets) Order 1973 (as amended)
- Index
- Index
- Index
- Index