V4.136D Exemption For Finance—Underwriting

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Finance / V4.136D Exemption for finance—underwriting

Commentary

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 5A—scope of the exemption

Exemption is extended to the underwriting of any issue within Item 1 (see V4.136A) or any transaction within Item 6 (see V4.136E)¹.

Underwriting involves

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.133 Tax point—receipt of a payment

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.524 Construction industry authenticated receipt

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159 Disclosure of VAT under/overdeclarations

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

��˾��ҹ��

V4.136D Exemption for finance—underwriting

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 5A—scope of the exemption

V3.133 Tax point—receipt of a payment

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.462A Partial exemption—special method override

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

C00100 Anchor Foods Limited v C & E Comrs

V16.885 New time of supply rules for on-going supplies

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.524 Construction industry authenticated receipt

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159 Disclosure of VAT under/overdeclarations

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

V4.136D Exemption for finance—underwriting

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 5A—scope of the exemption

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT