Commodities

– see Commodities

Generally

Commentary – VAT Reporter ¶41-250

Input tax implications

Commentary – VAT Reporter ¶41-250(2)

Insurance

Generally

Commentary – VAT Reporter ¶41-700(2) ; VAT Reporter ¶41-850(2)

Partial exemption

Commentary – VAT Reporter ¶41-850(2)

Providing or arranging cover, exemption

Commentary – VAT Reporter ¶41-600

Money brokerage

Generally

Commentary – VAT Reporter ¶40-200(31)
HMRC Guidance – Notice 718

VAT liability of services

Commentary – VAT Reporter ¶41-290

Outputs

Commentary – VAT Reporter ¶41-250(1)

Place of supply of gas and electricity

Commentary – VAT Reporter ¶42-350(3)

Relief

Commentary – VAT Reporter ¶40-100(3) ; VAT Reporter ¶41-100(3)