Advisory and other professional services

Commentary – Indirect Tax Reporter ¶41-200(1)

Bonds

Commentary – Indirect Tax Reporter ¶41-200(2)

Brokers and dealers

Generally

Commentary – Indirect Tax Reporter ¶41-250

Input tax implications

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

Outputs

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

Clearing services

Commentary – Indirect Tax Reporter ¶41-200(3)

Commission sharing

Commentary – Indirect Tax Reporter ¶41-200(4)

Corporate finance

Commentary – Indirect Tax Reporter ¶41-200(5)

Dealing services

Commentary – Indirect Tax Reporter ¶41-200(6)

Depositaries or trustees

Commentary – Indirect Tax Reporter ¶41-200(7)

Dividends

Commentary – Indirect Tax Reporter ¶41-200(8)

Euronotes

Commentary – Indirect Tax Reporter ¶41-200(9)

Exchange bargain charges

Commentary – Indirect Tax Reporter ¶41-200(10)

Face-value vouchers

Commentary – Indirect Tax Reporter ¶41-200(11)

Financial

– see Financial investments

Funded pension schemes

– see Funded pension schemes

Generally

Commentary – Indirect Tax Reporter ¶41-000

Individual savings accounts and related services

Commentary – Indirect Tax Reporter ¶41-200(12)

Investment and unit trusts

Generally

Commentary – Indirect Tax Reporter ¶41-350

Input tax implications

Commentary – Indirect Tax Reporter ¶41-350(2)

Outputs

Commentary – Indirect Tax Reporter ¶41-350(1)

Investment management

– see Investment management

Lloyd's syndicates

Commentary – Indirect Tax Reporter ¶41-800(1)

Money brokers' services, VAT liability

Commentary – Indirect Tax Reporter ¶41-290

Nominee services

Commentary – Indirect Tax Reporter ¶41-200(14)

Open-ended investment companies

Commentary – Indirect Tax Reporter ¶41-200(15)

Outsourcing

Commentary – Indirect Tax Reporter ¶41-200(16)

PEP management and introductory fees

Commentary – Indirect Tax Reporter ¶41-200(17)

Portfolio or fund management

Commentary – Indirect Tax Reporter ¶41-200(18)

Property

– see Land and buildings

Redemption of securities

Commentary – Indirect Tax Reporter ¶41-200(19)

Repurchases of securities (repos)

Commentary – Indirect Tax Reporter ¶41-200(20)

Safe custody services

Commentary – Indirect Tax Reporter ¶41-200(21)

Securitisation

Commentary – Indirect Tax Reporter ¶41-200(22)

Share registration

Commentary – Indirect Tax Reporter ¶41-200(23)

Soft commissions

Commentary – Indirect Tax Reporter ¶41-200(24)

Sterling Commission Paper

Commentary – Indirect Tax Reporter ¶41-200(25)

Stock Exchange

Associates

Commentary – Indirect Tax Reporter ¶41-200(26)

FSA listing fees

Commentary – Indirect Tax Reporter ¶41-200(27)

Membership fees

Commentary – Indirect Tax Reporter ¶41-200(28)

Stock lending

Commentary – Indirect Tax Reporter ¶41-200(29)

Underwriting commissions/arrangement fees

Commentary – Indirect Tax Reporter ¶41-200(30)

Valuation services

Commentary – Indirect Tax Reporter ¶41-200(31)

VAT liability generally

Commentary – Indirect Tax Reporter ¶41-050