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Contents

Official guidance
VAT Finance Manual

VATFIN5000 · Management of investments, portfolios, funds, ‘wrapper’ products and related services

  • VATFIN5100 · Exemption for the management of ‘special investment funds’
  • VATFIN5120 · Exemption for the management of ‘special investment funds’: Pension Funds
  • VATFIN5150 · Collective investment undertakings (CIU)
  • VATFIN5200 · VAT exemption for the management of open-ended collective investment schemes
  • VATFIN5300 · VAT exemption for the management of closed-ended collective investment schemes
  • VATFIN5350 · Meaning of ‘management’
  • VATFIN5400 · Input tax
  • VATFIN5500 · Management of investments, portfolios, funds, platforms, ‘wrapper’ products and related services: investment platforms
  • VATFIN5550 · Crowdfunding
  • VATFIN5600 · Management of investments and portfolios, funds and ‘wrapper’ products and related services: Tax-efficient ‘wrapper’ products and the VAT liability of associated charges
  • VATFIN5700 · Self-invested personal pensions (SIPPs)
  • VATFIN5800 · Management of investments, portfolios, funds, 'wrapper' products and related services: discretionary investment management services
  1. VAT Finance Manual
  2. Management of investments, portfolios, funds, ‘wrapper’ products and related services: contents

VATFIN5000 | Management of investments, portfolios, funds, ‘wrapper’ products and related services: contents

From HM Revenue & Customs · VAT Finance Manual

Contents12 entries

  1. VATFIN5100Management of investments, portfolios, funds, ‘wrapper’ products and related services: exemption for the management of ‘special investment funds’
  2. VATFIN5120Management of investments, portfolios, funds, ‘wrapper’ products and related services: exemption for the management of ‘special investment funds’: Pension Funds
  3. VATFIN5150Management of investments, portfolios, funds, ‘wrapper’ products and related services: collective investment undertakings (CIU)
  4. VATFIN5200Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: contents
  5. VATFIN5300Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of closed-ended collective investment schemes
  6. VATFIN5350Management of investments, portfolios, funds, ‘wrapper’ products and related services: meaning of ‘management’
  7. VATFIN5400Management of investments, portfolios, funds, ‘wrapper’ products and related services: input tax
  8. VATFIN5500Management of investments, portfolios, funds, platforms, ‘wrapper’ products and related services: investment platforms
  9. VATFIN5550Management of investments, portfolios, funds, ‘wrapper’ products and related services: crowdfunding
  10. VATFIN5600Management of investments and portfolios, funds and ‘wrapper’ products and related services: Tax-efficient ‘wrapper’ products and the VAT liability of associated charges
  11. VATFIN5700Management of investments, portfolios, funds, ‘wrapper’ products and related services: self-invested personal pensions (SIPPs)
  12. VATFIN5800Management of investments, portfolios, funds, 'wrapper' products and related services: discretionary investment management services
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