Andrew Jackson, a Director at RSM Robson Rhodes LLP, looks at some of the basic principles underlying the VAT treatment of fund management
Charles Elphicke, Partner & Head of Tax, and Annette Beresford, Trainee Solicitor, both at Reed Smith, review the proposed changes to the UK VAT exemption for insurance-related services following Andersen
Martin Sharratt, Head of VAT at Smith & Williamson Limited, introduces this special issue on VAT and financial services
It may come as a surprise but Islamic finance products have been active in the global marketplace for some time. Richard Iferenta, John Bain and Kelly Eland of KPMG provide an introduction to Islamic banking
Paul Connolly, Associate Director in the VAT team of Chiltern plc, reviews the indirect tax implications of common transactions in the area of international trade finance
Kendra Hann, Partner, and Gary Campbell, Senior Manager, Deloitte, outline the main VAT implications of trading on the energy markets
Martin Sharratt, Head of VAT at Smith & Williamson Limited, considers how these transactions should be dealt with for VAT purposes
Monty Raphael, Peters & Peters, gives us his thoughts on the passing of 'Hansard'
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK provides an update on tax matters as they effect charities