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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

VAT Finance Manual

From:
HM Revenue & Customs
Published
8 April 2016
Updated:
5 May 2020 - See all updates
  1. Back to contents

VATFIN5000 - Management of investments, portfolios, funds, ‘wrapper� products and related services: contents

  1. VATFIN5100
    Exemption for the management of 'special investment funds'
  2. VATFIN5120
    Exemption for the management of ‘special investment funds�: Pension Funds
  3. VATFIN5150
    Collective investment undertakings (CIU)
  4. VATFIN5200
    VAT exemption for the management of open-ended investment schemes: contents
  5. VATFIN5300
    VAT exemption for the management of closed-ended collective investment schemes
  6. VATFIN5350
    Meaning of 'management'
  7. VATFIN5400
    Input tax
  8. VATFIN5500
    Investment platforms
  9. VATFIN5550
    Crowdfunding
  10. VATFIN5600
    Tax-efficient 'wrapper' products and the VAT liability of associated charges
  11. VATFIN5700
    Self-invested personal pensions (SIPPs)
  12. VATFIN5800
    Discretionary investment management services
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