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INSURANCE


Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.
The application of Ramsay in a recent case and HMRC’s revised guidance on salaried members are among the topics covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
Court of Appeal rules on scope of VAT exemption for insurance intermediary services
VAT recovery in the insurance sector
Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.
W&I and specific tax risk insurance has proliferated and tax claims are emerging. Julian Feiner (DAC Beachcroft) explains the unique framework for claims.
It is full steam ahead for implementation of the global minimum tax in the UK and the EU, report Mike Lane and Zoe Andrews (Slaughter and May).
A buyer should not automatically assume a W&I-backed tax deed is appropriate for its transaction, write Zita Dempsey and Lois Dale (Pinsent Masons).
This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
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