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A Fund of VAT Issues

Outsourcing of services in the investment management industry has become commonplace but what are the VAT implications? Don Poar a VAT Director at Ernst & Young highlights the major issues
Tax professionals and others with an interest in the subject of VAT and financial services will be well aware that the past few years have witnessed some major developments in the application of the tax particularly in the area of outsourced service provision. Until now these developments have been largely focused on the banking and insurance sectors but the spotlight is now turning on the asset management sector where the VAT issues are for a number of different reasons perhaps the most complex of all. This article surveys the current VAT landscape in terms of the outsourcing of...
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