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LexisNexis Case Analysis - Intelligent Money Limited v HMRC by Rowena Wisniewska Sethi

4-5 regulatory barrister Rowena Wisniewska Sethi writes LexisNexis case analysis on the recent ruling of the First-Tier Tribunal (Tax Chamber) in the case of Intelligent Money Limited v HMRC. The case concerns the question of whether the supplies of services made in connection with the provision of self-invested pension schemes (SIPPs) are exempt from VAT as the provision of insurance and reinsurance. 

 

The article is available on LexisNexis by clicking this link

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