Updates: VAT Finance Manual
2020
VATFIN5100 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
VATFIN5120 has been updated to incorporate changes to the VAT fund management exemption which came into effect on 1st April 2020.
2018
Intermediaries: Brokers: Commission sharing
This guidance has been withdrawn
Intermediaries: Brokers: Soft commissions
This guidance has been withdrawn
2017
2016
Credit, debts and related services: debts and related services: debt collection
Guidance has been updated to include the upper tier tribunal referral in DPAS to the CJEU.
Links fixed
Securities and related services: trading platforms
fixed link
Links fixed
Guidance updated to include VAT treatment of trading platform services.
VATFIN5350 has been updated to include CJEU Judgements in ATP Pension services and Fiscale Eeinheid X
VAT SIPPs guidance updated. Now refers to both insurance and non insurance backed SIPPs