Commodities

– see Commodities

Generally

Commentary – Indirect Tax Reporter ¶41-250

Input tax implications

Commentary – Indirect Tax Reporter ¶41-250(2)

Insurance

Generally

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

Partial exemption

Commentary – Indirect Tax Reporter ¶41-850(2)

Providing or arranging cover, exemption

Commentary – Indirect Tax Reporter ¶41-600
HMRC Guidance – Notice 701/36

Money brokerage

Generally

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

VAT liability of services

Commentary – Indirect Tax Reporter ¶41-290

Outputs

Commentary – Indirect Tax Reporter ¶41-250(1)

Place of supply of gas and electricity

Commentary – Indirect Tax Reporter ¶42-350(3)

Relief

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