Commentary

BB/14C/05 Consultation document on changes to the VAT exemption for insurance-related services

Part V16 Forms and other HMRC material

BB/14C/05 Consultation document on changes to the VAT exemption for insurance-related services

BB/14C/05 Consultation document on changes to the VAT exemption for insurance-related services

Business Brief, Issue 14. 28 July 2005

HMRC have published a consultation document on the judgment of the ECJ in Arthur Andersen & Co Accountants (C-472/03) (Part V11) concerning the scope of the VAT exemption for insurance-related services. It can be accessed in the “quick links / consultations” section of the HMRC website. The deadline for responses is 30 September 2005. In particular, HMRC are asking for your views on how the judgment should be interpreted; the changes that are to be made to

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