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PKF UK and Ireland

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New legislation will restrict the right to deduct input VAT by insurance intermediaries

14 Feb 2019

What’s happening? From 1 March 2019, new legislation will come into force restricting the right to deduct input VAT in relation to costs incurred by insurance intermediaries in relation to what HMRC refer to as the ‘looping of insurance services back to the United Kingdom’. Why?



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