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Where a corporate finance deal involves a supply between two principals, a number of different businesses may be involved in assisting with the deal. »Ê¹ÚÌåÓýappy would make supplies to each, or both, of those principals. Only those businesses which make an item 5 (intermediary) supply â€� meeting the criteria set out in VATFIN7200 â€� can treat their supplies as exempt intermediary services. »Ê¹ÚÌåÓýappir supply as an intermediary will be central to the negotiation or co- ordination of the transaction and they will be “bringing togetherâ€� the principals. »Ê¹ÚÌåÓýappir work might also include:

• co-ordinating the work of other parties involved, e.g. lawyers, accountants etc;
• carrying out the necessary consultations with the appropriate regulatory authorities;
• acting as the central point of contact and execution between the sellers/issuers and their advisers and the purchasers/investors and their advisers
• the provision of advice.

However, if the above services are not part of a supply, the predominant element of which is the provision of intermediary services, or are made in isolation they will be taxable.