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Contents

Official guidance
VAT Finance Manual

VATFIN5200 · Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes

  • VATFIN5220 · Introduction and legal provisions
  • VATFIN5240 · Umbrellas and sub-funds
  • VATFIN5260 · ‘actively marketed’
  • VATFIN5280 · De minimis provision
  1. Management of investments, portfolios, funds, ‘wrapper’ products and related services: contents
  2. Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: contents

VATFIN5200 | Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: contents

From HM Revenue & Customs · VAT Finance Manual

Contents4 entries

  1. VATFIN5220Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: introduction and legal provisions
  2. VATFIN5240Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: umbrellas and sub-funds
  3. VATFIN5260Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: ‘actively marketed’
  4. VATFIN5280Management of investments, portfolios, funds, ‘wrapper’ products and related services: VAT exemption for the management of open-ended collective investment schemes: de minimis provision
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