VAT and the City – Banking, Finance and Insurance

Publisher: CCH

Introduction: VAT and the City – Banking, Finance and Insurance is an essential book that describes how VAT affects transactions in banking, finance, securities, investment, insurance and commodities.

Price: GBP 74.95

Publication Date: November 2007

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Audience:

Tax Payer ( intermediate , advanced )

Tax Professional ( beginner , intermediate , advanced )

Tax Student ( beginner , intermediate , advanced )

ISBN: 978-1-84140-894-1

Description

VAT and the City – Banking, Finance and Insurance is an essential book that describes how VAT affects transactions in banking, finance, securities, investment, insurance and commodities. It gives an insight into the problems and implications of these highly specialist areas and indicates how component parts of the industries are affected and how they should approach the handling of their VAT affairs.

The amounts of potential VAT input tax that are liable in the financial sector are huge. Financial sector businesses are still predominantly VAT-exempt and the prime concern is with the recovery of input VAT. But businesses are now much more aware of the impact of VAT and are more inclined than they were to mitigate its effect. VAT and the City – Banking, Finance and Insurance is packed with sound tax planning advice and information on VAT in the financial sector. It is both practical and encyclopaedic, making full reference to HMRC practice and the evolving domestic and European case law and gives some very wise advice on planning.

Comments on the previous edition:

“VAT and the City is from a VAT practitioner with a lifetime’s experience and has long been relied upon by City professionals … If you are involved in VAT don’t just buy it – read it. It will repay the effort. As far as I know there is no comparable book.” Kevin McCormick, Deputy Taxation Director, Barclays PLC

“Peter explains the law and case law, assesses the options, and then advises, allowing the reader to apply Peter’s knowledge to his own case. It is like having a friendly ‿second opinion’. No one advising on VAT in the financial sector can fail to learn something new.” John Arnold MA, FCA, FRSA, Director of European VAT Services, Ernst & Young Tax Advisers, Amsterdam, The Netherlands

Contents

Introduction
Registration
Outputs and Output VAT
Input VAT and Partial Exemption
Services from Abroad – The Reverse Charge
Taxation of earnings
Taxation of capital gains
Groups and Connected Parties
Banks and Financial Institutions
Securities and Investment
Insurance
Commodities
Appendices
Indexes

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AUTHOR(S)

FCA ATII Peter Landon

Peter Landon is a member of the Indirect Taxes Sub-committee of the CIOT and of the VAT Committee of the Insitute of Chartered Accountants in England & Wales, and a consultant with CW Energy Tax Consultants Ltd.

PUBLISHER

CCH
CCH enjoys a unique position within the tax, accountancy and business management marketplace. As a leading service provider to the profession we have an unrivalled view of our customers' needs because we produce and deliver solutions that match your individual requirements — from information to training to software.

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