V4.136F Exemption For Finance—Current, Deposit And Savings Accounts

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Commentary

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 8—scope of the exemption

The operation of any current, deposit or savings account is exempt¹.

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V3.555 Retailers' requirement to issue VAT invoices

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.1001 VAT—hairdressers' chair rental

V3.105A Examples of composite or single supplies

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 56 Application to change the representative member of a VAT group

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V1.241 Interpretation and construction of VAT legislation

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

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.241 Power of arrest

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

V16.886 VAT—the VAT treatment of share registration services

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

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V4.136F Exemption for finance—current, deposit and savings accounts

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 8—scope of the exemption

V3.555 Retailers' requirement to issue VAT invoices

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V16.1001 VAT—hairdressers' chair rental

V3.105A Examples of composite or single supplies

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 56 Application to change the representative member of a VAT group

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

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V1.241 Interpretation and construction of VAT legislation

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

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.241 Power of arrest

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

V16.886 VAT—the VAT treatment of share registration services

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

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V4.136F Exemption for finance—current, deposit and savings accounts

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Group 5, Item 8—scope of the exemption

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT