V6.275 Place of supply

V6.275 Place of supply

Whilst many supplies made by insurers, reinsurers and those providing insurance related services will qualify for exemption in the UK and will hence be free of UK VAT irrespective of the place of supply, it will nonetheless be important to establish the place of supply of services. This is not least due to the entitlement that arises to recover VAT incurred on “specified supplies”, see discussion of “Recovery” below.

The place of supply rules for services are set out in detail at V3.181 onwards.

With specific reference to insurance businesses, most types of supplies will now fall

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