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#VAT

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10/13Tue
  1. UK HMRC Tax and Customs Announcements17

    UK HMRC VAT Insurance Guide

    The UK HMRC VAT Insurance Guide explains how to identify the applicable provisions of the European Community Sixth Directive (now the VAT Principal Directive) and UK VAT law. It covers determining whether insurance is exempt, types of insurance, underwriting at Lloyd’s of London, insurance intermediary services, insurance and related services supplied outside the UK, and topics including VAT and Insurance Premium Tax (IPT) and connected persons.