Insurance and insurance services
'provision of cover', meaning
Accounting for tax
Amounts paid by tenants under terms of leases
Block policies
Breakdown situations
Generally
Mechanical
Brokerage
Brokers and agents, negotiations bringing about transactions
Call centres
Call-centres
Claims
Legal costs
Local authorities and similar bodies
Motor policies
Overseas, costs
Re-instatement costs
Claims-handling
Generally
Legal services, input tax
Commodities
Compliance services
Computer hardware and software supplied to insurance industry, Customs' ruling
Consideration
Arranging insurance warranty
Meaning
Payment by insurance broker
Payment of insurance premium
Consumer durables
Mechanical breakdown
Value shifting
Cover provided with vehicle hire
Credit card protection plan
Credit card registration services
Credit entitlement
Customer of removal and storage company
Data-gathering powers: relevant data-holder
Direct MAT
Electronic
Employee benefits
Employee liabilities and indemnity insurance
Engineering insurance and inspection services
Exemption
Generally
Insurance transactions
Intermediaries
Reinsurance transactions
Export of goods, input tax relief
Free cover offered by motor manufacturer selling cars through dealers
Furniture remover
Furniture sales, value shifting
Generally
Insurance and reinsurance companies
Insurance premium tax
Insurance-related services
Intermediaries
Intermediary services
Agreement with Norwich Union
Reviewing of pension policies
Isle of Man
Leasing
Legal services, reclaiming VAT
Generally
Motor insurance cover
Liability
Lloyd's members' agents
Long-term asset, loss or destruction of
Making of arrangements for provision of
Direct marketing or mailshot activity
Generally
Pension fund trustees
Personal pension schemes
Marine
MBI cover
Motor repairs under, recovery of input tax
Premium added to price of car
Meaning
Mechanical breakdown
Medical insurance
Medico-legal and other medical services
Mixed or composite supplies
Money, disregarding
Online referral/introductory service, brokers, agents or intermediaries
Other insurance-related services
Exemption
Generally
Outside scope/exemption with right of recovery/zero-rating
Standard-rating
Outside scope/exemption with right of recovery/zero-rating
Other related services
Providing or arranging cover
Outsourcing
Overseas claims costs
Payment of tax
Payments, capital gains treatment
Pension funds
Place of supply
Generally
Reverse charge
Policies
Portfolio transfers
Premium payments
Policies
Tenant to landlord
Premiums
Generally
Local authorities and similar bodies
Protection and indemnity (P &I) insurance
Providing or arranging cover
Claims settlement
Exemption
Generally
Insurers and reinsurers
Outside scope/exemption with right of recovery/zero-rating
Standard-rating
Qualifying assets
Records to be kept
Registration
Relevant contractual documents, statement of amount customer required to pay
Rental television sets
Returns
Reviewing pension policies
Road assistance services in event of breakdown, failure of member state to fulfil obligations
Roadside assistance
Run-off situations
Salvage
Service fund for theft/breakage of party plan demonstration kits
Single or multiple supplies
Credit card protection plan
Heating engineer, warranty under MBI plan
Two-year insurance included with sales of cars
Single or multiple supply
Generally
Insurance-based car protection and cleaning products
Soft commissions
Standard-rating of certain supplies
Supply to person in another member state, invoices
Tax representatives
Transactions between parent company and subsidiary
Transactions performed by brokers or agents
Life assurance, 'back office' activities
Motor vehicle damage assessments
Transfer of contracts
Transfer of going concern – overage agreement
Unauthorised person providing, meaning of supply
Underwriters
Valuation
Valuation for motor insurance purposes
Value added tax
Exemption
Legal services in relation to insurance claims