Exemption

Generally

Commentary – Indirect Tax Reporter ¶41-600 ; Indirect Tax Reporter ¶41-850(1)

Mis-selling review and stand-alone helpline services

Commentary – Indirect Tax Reporter ¶40-000

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

Commentary – Indirect Tax Reporter ¶41-600

Services via the internet

Commentary – Indirect Tax Reporter ¶54-060