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Beskrivning
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 last edition, whilst there have been relatively few legislative changes, there have been some significant changes in HMRC's interpretation and guidance on issues such as pensions (employers right to VAT recovery on investment management costs) and VAT groups (a restoration of HMRC's position that existed prior to the Skandia case).Finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors should all find the book helpful.
