Insurance and reinsurance companies
Generally
Commentary –
Indirect Tax Reporter ¶41-750
Input tax
Captives and non-permitted/authorised insurers
Commentary –
Indirect Tax Reporter ¶41-750
Direct attribution
Commentary –
Indirect Tax Reporter ¶41-750
Generally
Commentary –
Indirect Tax Reporter ¶41-750
Residual input tax
Commentary –
Indirect Tax Reporter ¶41-750
Sale of business
Commentary –
Indirect Tax Reporter ¶41-750
Lloyd's
– see Lloyd's
Repossession of goods
Payments received for non-supplies
Commentary –
Indirect Tax Reporter ¶10-602
VAT-exclusive payment, bad debt relief
Carpet trader: insurance claim
Commentary –
Indirect Tax Reporter ¶18-968
Generally
Commentary –
Indirect Tax Reporter ¶18-968
Solicitors: insurance claims
Commentary –
Indirect Tax Reporter ¶18-968