Finance and financial services
Advance or granting of credit
Generally
Intermediary services
Management
Supply of credit in connection with supply of goods or services
Attribution of input tax
Banks and financial institutions
Booking fees on concert ticket purchases
Books of vouchers sold to car dealers
Car sold with insurance
Charge for credit
Coins or banknotes
Collectors' items
Collection of monthly dental plan fees
Collective investment scheme, meaning
Commodities
Credit and charge cards
Card-handling fees
Co-branded credit card
Fuel cards
Processing of transactions for banks
Protection plan
Retailers and merchant charges
Credit negotiator, reliance on sixth directive before implementation
Credit transactions
Current, deposit or savings accounts
Debt collection
Generally
Negotiation with credit card customers in arrears
Payment handling services supplied to dentists
Electronic
Exemption
Finance charges in group leasing arrangements
Financial institutions, money laundering
Financial services cases
Fund management services
Generally
Granting, negotiation and management of credit
Credit arrangements
Credit card facilities
Debt collection
Financial adviser acting as sub-agent
Non-bank endorser of affinity or co-branded credit cards
Outsourcing
Services in relation to hire-purchase facilities
Initial charge for investment in PEP's
Instalment credit finance
Administration fees
Generally
Instalment credit finance, administration fee
Intermediary services
Generally
Introduction of credit card
Non-bank endorser of affinity or co-branded credit cards
Investments
Isle of Man
Issue, transfer or receipt or any dealings with money
Exclusions
Generally
Intermediary services
Preparatory services
Underwriting of an issue
Leasing
Legal fees paid by borrower
Loan repayments not a supply
Management of authorised unit trust
Management of authorised unit trust schemes or trust based schemes
Authorised unit trust scheme, meaning
Generally
Operator, meaning
Trust based scheme, meaning
Management of special investment funds
Monetary
Nature of supply
Non-monetary
Notes or orders for payment of money
Exclusions
Generally
Intermediary services
Preparatory services
Underwriting of an issue
Open-ended investment companies, management of scheme property
Generally
Scheme property, meaning
Open-ended investment company, meaning
Outsourcing
Generally
Outsourced services to mortgage lenders
Place of supply
Generally
Reverse charge
Portfolio management services
Registration
Securities and secondary securities
Generally
Intermediary services
Underwriting of an issue
Securities for money
Exclusions
Generally
Intermediary services
Preparatory services
Underwriting of an issue
Securitisation
Services of reporting accountants to share flotation
Standard-rating of certain supplies
Supplies by
Financial Ombudsman Services Ltd to ombudsman authorities
Financial Services Authority to self-regulating organisations
Financial Services Compensation Scheme Ltd (FSCS) to compensation scheme authorities
Supply to person in another member state, invoices
Transactions in securities
Immovable property
Meaning
Underwriting guarantee