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Insurance VAT Case Law Update

 
Ben Flockton Consultant Ernst & Young examines three recent VAT cases which affect insurance-related services
 
This article examines three recent decisions that have raised some interesting questions on the scope and application of the VAT exemption for insurance-related services.
 
The first case the VAT Tribunal decision in the case of Teletech UK Ltd 18080 is another example of where HM Customs & Excise (Customs) sought to apply the VAT exemption for insurance-related services too restrictively. The second case WHA Ltd and another v Commissioners of Customs & Excise [2003] STC 648 deals with the issue of VAT recovery for providers of insurance and related services and perhaps a wider interpretation of insurance-related services. Finally the CR Smith Glaziers (Dunfermline) Ltd v Commissioners...

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