London International Financial Futures and Options Exchange (LIFFE)

Futures

Commentary – VAT Reporter ¶42-300(1)

Generally

Commentary – VAT Reporter ¶42-300(1)

Locals

Employees

Commentary – VAT Reporter ¶42-300(1)

Generally

Commentary – VAT Reporter ¶42-300(1)

Joint ventures and partnerships

Commentary – VAT Reporter ¶42-300(1)

Self-employed locals

Commentary – VAT Reporter ¶42-300(1)

Margin payments, non-supplies/outside scope of VAT

Commentary – VAT Reporter ¶10-602

Market makers

Legislation/Regulatory – SI 1992/3181

Options

Equity options

Commentary – VAT Reporter ¶42-300(1)

Futures options

Commentary – VAT Reporter ¶42-300(1)

Generally

Commentary – VAT Reporter ¶42-300(1)

Index options

Commentary – VAT Reporter ¶42-300(1)