Banks and financial institutions

Monetary financial services

Commentary – Indirect Tax Reporter ¶40-100(3)

Lloyd's

– see Lloyd's

Outside scope/exemption with right of recovery/zero-rating

Financial investments

Commentary – Indirect Tax Reporter ¶41-100(3)

Insurance, providing and arranging cover

Commentary – Indirect Tax Reporter ¶41-600

Supplied where business belongs

Creation of belonging in UK

Commentary – Indirect Tax Reporter ¶13-472

Official policy on UK agencies

Commentary – Indirect Tax Reporter ¶13-472