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OverviewThis second edition of VAT and Financial Services takes the reader through the relevant UK 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. Further, the book examines the consequences of outsourcing (through a detailed study of 10 significant cases), looks at the key issues facing UK financial services and insurance, and then discusses the VAT cost sharing exemption. Since the publication of first edition, there have been significant developments in the area of UK pensions management and whether or not an employer can recover VAT charged on investment management fees incurred in respect of pension schemes. Also, issues around the scope of VAT exemption for payment services (cash handling, cash collection, debt collection, etc.) have changed. The book includes a section on the new and developing area of 'crypto currencies' (e.g. Bitcoin). Appendices include 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. *** Librarians: ebook available on ProQuest and EBSCO [Subject: Tax Law, Finance Law] Full Product DetailsAuthor: Mark CheshamPublisher: Spiramus Press Imprint: Spiramus Press Dimensions: Width: 15.20cm , Height: 1.80cm , Length: 23.10cm Weight: 0.476kg ISBN: 9781904905738ISBN 10: 1904905730 Pages: 263 Publication Date: 01 October 2015 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In stock We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |