Commentary

BB/23B/05 VAT exemption for insurance-related services

Part V16 Forms and other HMRC material

BB/23B/05 VAT exemption for insurance-related services

BB/23B/05 VAT exemption for insurance-related services

Business Brief, Issue 23. 5 December 2005

The Government has considered responses to the HMRC consultation concerning VAT and insurance related services following the ECJ judgment in Arthur Andersen & Co Accountants (case C-472/03) (Part V11). The Government has noted that the VAT treatment of financial services and insurance will now be subject to review by the European Commission in the near future, and has decided to delay its decision regarding implementation of this ECJ judgment. The Government will monitor the progress of the review in deciding when to make the

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