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VAT and Financial Services - Fourth edition (Paperback, 4th Revised edition)
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VAT and Financial Services - Fourth edition (Paperback, 4th Revised edition)
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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)). Also,
the Court of Appeal decision in HMRC v Perfect [2022] EWCA Civ 330,
which is an excise duty case but more widely applicable, confirmed
that decisions from any referrals to the ECJ made before 31
December 2020 remain binding on the UK even if the decision is
issued after that date. In addition to this general change, there
have been some more specific changes, for example the changes to
the VAT (Specified Supplies) Order 1999, which now treats supplies
to persons in the EU in the same way as supplies to persons outside
the EU and some changes to the status of EU pension funds. A
further change has been to the status of Cost Sharing Groups, an
arrangement that allows persons who carry on certain activities to
form a group to share costs without creating sticking VAT. As Cost
Sharing groups are no longer available to the financial services
and insurance sectors, the chapter and appendix covering these have
been removed from this edition. Appendices include: contracts of
insurance; Lloyd's VAT arrangements; HMRC ABI partial exemption
guidance for the insurance sector; TOGC legal extracts; and the VAT
territory of the EU. 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.
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