VAT and the City

VAT and the City guidance:

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...

Practice Note

The VAT exemption for financial services The UK VAT exemption for financial services is based on the relevant provisions of Council Directive 2006/112/EC (the VAT...

Practice Note

This Practice Note outlines the UK VAT treatment of the issue of a sakk by an issuer to an investor (or sakk holder). A sakk is a certificate that confers...

Practice Note

Why is a cost sharing exemption needed? The cost sharing exemption (CSE) has been included in Directive 2006/112/EC (the VAT Directive) since 1977. However, it was only...

Practice Note

THIS PRACTICE NOTE APPLIES TO TRUST-BASED DEFINED BENEFIT (DB) AND DEFINED CONTRIBUTION (DC) OCCUPATIONAL PENSION SCHEMES VAT basics VAT is a tax on customer expenditure....

Practice Note

The VAT exemption for financial services The UK VAT exemption for financial services is based on the relevant provisions of Council Directive 2006/112/EC (the VAT...

Practice Note

FORTHCOMING CHANGE RELATING TO NO DEAL BREXIT: On 1 March 2019 the Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No 2) Regulations 2019, SI 2019/408 were...

Practice Note