MAN (97/747)

No. 15,479

Decision given 24 April 1998.

Exemption – Transactions in shares – Services of reporting accountants to share flotation – Whether exempt – Merely financial information – Standard-rated – Value Added Tax Act 1994, Sch. 9, Grp. 5, items 6 and 7 – Directive 77/388, sixth VAT directive, art. 13(B)(d)(5).

  The issue was whether the services of reporting accountants to a flotation of shares on the Stock Exchange were exempt as being part of a transaction in shares, or were merely standard-rated financial information.

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