Financial investments
Exemption
Generally
Commentary –
Indirect Tax Reporter ¶41-100(1)
;
Indirect Tax Reporter ¶41-650(2)
Intermediary services
Commentary –
Indirect Tax Reporter ¶41-100(1)
Transactions as principal
Commentary –
Indirect Tax Reporter ¶41-100(1)
Funded pension schemes
Commentary –
Indirect Tax Reporter ¶41-400(4)
Generally
Commentary –
Indirect Tax Reporter ¶41-100
Outside scope/exemption with right of recovery/zero-rating
Agency and brokerage and services of intermediaries
Commentary –
Indirect Tax Reporter ¶41-100(3)
Generally
Commentary –
Indirect Tax Reporter ¶41-100(3)
Services supplied where received
Commentary –
Indirect Tax Reporter ¶41-100(3)
Standard-rating
Investment advice and corporate finance
Commentary –
Indirect Tax Reporter ¶41-100(2)
Investment management
Commentary –
Indirect Tax Reporter ¶41-100(2)
Research, information and communication services
Commentary –
Indirect Tax Reporter ¶41-100(2)