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HMRC internal manual

VAT Finance Manual

VAT:Finance Manual: recent changes

Below are details of the amendments that were published on 10 February 2009 (see theupdate index for all updates)

Section Details of update
VATFIN5100 Explains the exemption for the management of “special investment funds”
VATFIN5150 This is an introduction to Collective Investment Undertakings
VATFIN5200 Explains the VAT exemption for open-ended collective investment schemes
VATFIN5300 Discusses the VAT exemption for the management of close-ended collective investment schemes
VATFIN5350 Interprets the meaning of “management”
VATFIN5400 Discusses fund management and input tax
VATFIN5500 Covers nominee accounts and fund supermarkets, in addition to wraps and wrappers
VATFIN5600 Describes ISAs, CTFs and PEPs
VATFIN5700 Discusses the VAT treatment of SIPPs