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Results: 1-10 of 13

Superannuation funds: TPD insurance covers the way forward for trustees and insurers

  • Norton Rose LLP
  • -
  • Australia
  • -
  • May 11 2011

As explained in our Legal Update Superannuation funds: tax deductibility of TPD insurance premiums cut back (14 February 2011), trustees of complying superannuation funds will not be able to claim a full tax deduction for premiums paid to purchase broadly worded total and permanent disability (TPD) insurance covers in the 2011-12 and later income years

Superannuation funds: tax deductibility of TPD insurance premiums cut back

  • Norton Rose LLP
  • -
  • Australia
  • -
  • February 16 2011

On 15 December 2010 the Australian Taxation Office (ATO) released draft Taxation Ruling TR 2010D9 Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

HM Revenue and Customs v Insurancewide.com Services Ltd

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • May 5 2010

This was a joined appeal from the judgment of Sir Edward Evans-Lombe by two companies (introducers) who ran price comparison websites for motor insurance

HM Treasury and HM Revenue and Customs issue consultation on Solvency II and the taxation of insurance companies

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 17 2010

HM Treasury and HM Revenue and Customs have published a joint consultation on the possible tax consequences of the expected regulatory changes introduced under Solvency II

Solvency II and the taxation of insurance companies

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 15 2010

The Treasury has issued a consultation paper on the impact of the Solvency II Directive on the taxation of insurance companies

ECJ decision - are portfolio transfers exempt from VAT as insurance transactions?

  • Norton Rose LLP
  • -
  • European Union, Germany
  • -
  • January 20 2010

The European Court of Justice (ECJ) has recently confirmed that a portfolio transfer of life reinsurance contracts will be subject to VAT

ECJ decision - are portfolio transfers exempt from VAT as insurance transactions?

  • Norton Rose LLP
  • -
  • European Union, Germany
  • -
  • November 27 2009

On 22 October 2009, the ECJ released its judgment in the case of Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-24208), confirming that a transfer of a portfolio of life reinsurance contracts, outside of a business transfer, will be subject to VAT at the standard rate

Italian Inland Revenue confirms VAT exemption for insurance consultancy and claims management services

  • Norton Rose LLP
  • -
  • Italy
  • -
  • November 4 2009

In a tax ruling issued on 30 October 2009 the Italian Inland Revenue has clarified the scope of VAT exemption provisions in relation to insurance mediation activities

Insurance premium tax chargeable on administration fees

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • January 30 2009

There has been a long-running debate as to whether Insurance Premium Tax (IPT) is chargeable on fees which are not payable under the main insurance contract

Between two brokers: Leadx v HMRC

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • January 23 2009

A VAT tribunal has ruled that the provision of an internet-based bidding system which allowed brokers to buy and sell leads for potential customers was not within either the insurance or finance-related exemptions from VAT

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