Official publication on recovery of input tax relating to share transactions

Notice 706, para. 10.1 (2011 edn) covers the recovery of input tax relating to share transactions.

Introduction

Transactions in shares can involve:

(1)an issue of new shares within or outside the member states and with or without using a nominee;

(2)a sale, transfer or exchange of existing shares (perhaps a takeover, hive-out, management buy-out (MBO) or mere reorganisation) with or without using a nominee; or

(3)obtaining a quotation (listing) on a Stock Exchange (either a full quotation or perhaps on the Alternative Investment Market (AIM)).

Services concerning corporate finance may involve:

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