TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT on Back Office Services

There is to be no immediate change to the VAT treatment of “back office” services following from the ECJ decision in the Arthur Andersen case. The Court held in that case that certain “back office” services provided to insurance companies do not come within the terms of the VAT exemption in the Sixth VAT Directive which applies to services provided by insurance agents.

The Revenue statement on the matter is reproduced at Section 2.03.