VAT and Financial Services. Dieser Artikel ist nicht verfügbar.VAT and Financial Services

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.

Mark Chesham has specialised in advising businesses in the financial services and insurance sectors for nearly 25 years.  He started with HM Customs and Excise, working in a specialist insurance team, before spending 15 years in two of the 'Big 4' accounting firms.  He set up his own consultancy practice in 2005 and is now Director of Indirect Tax Services at Moore Stephens.  He is a member of the Chartered Insurance Institute and the VAT Practitioners Group.  He can be contacted at mark.chesham@moorestephens.com.