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Financial services
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Financial services
FINANCIAL-SERVICES
The VAT payments exemption: a moving Target
Richard Iferenta
Anthony Harb
A recent Court of Appeal judgment has narrowed the VAT payments
exemption. Richard Iferenta and Anthony Harb (KPMG) assess the impact
and call on the government to widen the scope of the UK’s exemption for the
post-Brexit world.
BEPS 2.0: the impact on financial services groups
Mark Persoff
Richard Milnes
Fehzaan Ismail
Richard Milnes, Mark Persoff and Fehzaan Ismail (EY) consider how the recent BEPS 2.0 developments may impact multinational financial services businesses.
Financial services: in or out?
Dr Richard Collier
The question of whether financial services should fall within scope of the pillar one proposals raises a number of technical, practical and political difficulties.
Tax and the City review for March 2021
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
VAT review for March 2021
Martin Shah
Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and
Gary Barnett (Simmons & Simmons).
The VAT review for December 2020
Martin Shah
Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and
Gary Barnett (Simmons & Simmons).
Tax and the City review for November 2020
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
The VAT exemption for financial services: time to ‘take back control’?
Mark Agnew
David Jamieson
Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new
post-Brexit powers.
The consultation on VAT grouping
Daniel Johnson
Chris Chatting
Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has
been raised now and what the future changes might be.
Tax and the City review for August 2020
Zoe Andrews
Mike Lane
The latest developments that matter, examined by Mike Lane and Zoe Andrews (Slaughter and May).
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EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
Post Office Capture Redress Scheme tax exemptions
Chancellor seeks to reassure markets ahead of Budget
Welsh Government publishes second stage of Draft Budget
New regs pave way for delegation of HMRC PAYE functions
HMRC issue coding notices Direction
CASES
Read all
Northumbria Healthcare NHS Foundation Trust v HMRC
J Boulting v HMRC
HMRC v Ducas Ltd
Other cases that caught our eye: 7 November 2025
Illuminate Skin Clinics Ltd v HMRC
IN BRIEF
Read all
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
MOST READ
Read all
Tyler Security Ltd v HMRC
Time to bring back Budget purdah?
‘Partnership NICs’: the impact on the asset management sector
Consultation tracker
Eurocent (Buckingham) Ltd v HMRC