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Google Keyword Rankings for : what type of tick is grey
1
New government proposals for VAT on fund management fees
https://www.traverssmith.com/knowledge/knowledge-container/new-government-proposals-for-vat-on-fund-management-fees/
The government has proposed that supplies of fund management be “zero-rated” for VAT purposes. Zero-rating is a particularly beneficial ...
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https://www.traverssmith.com/knowledge/knowledge-container/new-government-proposals-for-vat-on-fund-management-fees/
The government has proposed that supplies of fund management be “zero-rated” for VAT purposes. Zero-rating is a particularly beneficial ...
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2
Investment Management Fees - VAT - Charity Tax Group
https://www.charitytaxgroup.org.uk/tax/vat/other-vat-issues/investment-management-fees/
Subject to any successful appeal by HMRC, this means there is scope for charities to claim VAT on investment management costs, according to their normal ...
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https://www.charitytaxgroup.org.uk/tax/vat/other-vat-issues/investment-management-fees/
Subject to any successful appeal by HMRC, this means there is scope for charities to claim VAT on investment management costs, according to their normal ...
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3
University reclaims VAT on investment management fees
https://www.bclplaw.com/en-US/insights/university-reclaims-vat-on-investment-management-fees.html
You may be able to reclaim some or all of the VAT charged on the investment management fees you pay. In a recent case the University of Cambridge was able to ...
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https://www.bclplaw.com/en-US/insights/university-reclaims-vat-on-investment-management-fees.html
You may be able to reclaim some or all of the VAT charged on the investment management fees you pay. In a recent case the University of Cambridge was able to ...
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4
VAT on common investment funds' management fees not ...
https://www.telfa.law/vat-on-common-investment-funds-management-fees-not-recoverable/
The European Court of Justice (ECJ) recently ruled that VAT on investment management fees paid by the trustees of a UK defined benefit pension scheme is ...
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https://www.telfa.law/vat-on-common-investment-funds-management-fees-not-recoverable/
The European Court of Justice (ECJ) recently ruled that VAT on investment management fees paid by the trustees of a UK defined benefit pension scheme is ...
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5
VAT and fund management services | Practical Law - Westlaw
https://content.next.westlaw.com/practical-law/document/Ifafea7e7480911eaadfea82903531a62/VAT-and-fund-management-services?viewType=FullText&transitionType=Default&contextData=(sc.Default)
If the fund is located in the UK, UK VAT is payable on the fund management fees unless the fund is listed in item 9 or 10 of Group 5 of Schedule 9 to VATA ...
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https://content.next.westlaw.com/practical-law/document/Ifafea7e7480911eaadfea82903531a62/VAT-and-fund-management-services?viewType=FullText&transitionType=Default&contextData=(sc.Default)
If the fund is located in the UK, UK VAT is payable on the fund management fees unless the fund is listed in item 9 or 10 of Group 5 of Schedule 9 to VATA ...
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6
The UK Funds Review Response: Steps Forward But a Key ...
https://www.jdsupra.com/legalnews/the-uk-funds-review-response-steps-8689317/
Currently, investment management fees charged to a UK fund are chargeable to UK VAT at the standard rate (currently 20 per cent.) unless within ...
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https://www.jdsupra.com/legalnews/the-uk-funds-review-response-steps-8689317/
Currently, investment management fees charged to a UK fund are chargeable to UK VAT at the standard rate (currently 20 per cent.) unless within ...
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7
Management of special investment funds - Revenue
https://www.revenue.ie/en/vat/vat-and-financial-services/funds-management/guidance-on-the-management-of-special-investment-funds.aspx
The client investors paid a single annual fee to Deutsche Bank. The annual fee comprised of a separate identified charge for (i) asset management and (ii) ...
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https://www.revenue.ie/en/vat/vat-and-financial-services/funds-management/guidance-on-the-management-of-special-investment-funds.aspx
The client investors paid a single annual fee to Deutsche Bank. The annual fee comprised of a separate identified charge for (i) asset management and (ii) ...
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8
Wheels - Reclaiming VAT on investment management fees
https://www.hoganlovells.com/-/media/hogan-lovells/pdf/publication/wheels--reclaiming-vat-on-investment-management-fees_pdf.pdf
Under UK law at present, UK investment managers are obliged to charge VAT at 20% on the supply of management services to pension schemes in the UK. Wheels is ...
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https://www.hoganlovells.com/-/media/hogan-lovells/pdf/publication/wheels--reclaiming-vat-on-investment-management-fees_pdf.pdf
Under UK law at present, UK investment managers are obliged to charge VAT at 20% on the supply of management services to pension schemes in the UK. Wheels is ...
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9
VAT and fund management services - Practical Law
https://uk.practicallaw.thomsonreuters.com/w-023-9335?transitionType=Default&contextData=(sc.Default)
This note addresses the VAT treatment of fund management services. It discusses the meanings of "special investment fund" and "management".
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https://uk.practicallaw.thomsonreuters.com/w-023-9335?transitionType=Default&contextData=(sc.Default)
This note addresses the VAT treatment of fund management services. It discusses the meanings of "special investment fund" and "management".
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10
VATFIN5800 - Management of investments, portfolios, funds ...
https://www.gov.uk/hmrc-internal-manuals/vat-finance-manual/vatfin5800
Portfolio management services that do not fall into the exemption for the management of special investment funds (SIFs) are taxable supplies ...
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https://www.gov.uk/hmrc-internal-manuals/vat-finance-manual/vatfin5800
Portfolio management services that do not fall into the exemption for the management of special investment funds (SIFs) are taxable supplies ...
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11
New Developments on the VAT Exemption for Fund ...
https://www.goodwinlaw.com/publications/2021/07/07_15-new-developments-on-the-vat-exemption
Moreover, the CJEU explains that the concept of management of special investment funds does not only cover management functions but also ...
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https://www.goodwinlaw.com/publications/2021/07/07_15-new-developments-on-the-vat-exemption
Moreover, the CJEU explains that the concept of management of special investment funds does not only cover management functions but also ...
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12
VAT for funds | Deloitte Luxembourg | Alternatives newsletter
https://www2.deloitte.com/lu/en/pages/real-estate/articles/vat-for-funds.html
Also, investment funds generally have no VAT deduction rights; therefore, they suffer from the VAT charged by service providers on non-exempt services such as ...
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https://www2.deloitte.com/lu/en/pages/real-estate/articles/vat-for-funds.html
Also, investment funds generally have no VAT deduction rights; therefore, they suffer from the VAT charged by service providers on non-exempt services such as ...
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13
Budget 2020: Govt to examine taxation of fund fees in 2020 ...
https://www.ftadviser.com/investments/2020/03/11/budget-2020-govt-to-examine-taxation-of-fund-fees-in-2020-review/
As it stands, annual management charges levied by fund houses are free of VAT, but the fees paid by clients of discretionary fund management ...
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https://www.ftadviser.com/investments/2020/03/11/budget-2020-govt-to-examine-taxation-of-fund-fees-in-2020-review/
As it stands, annual management charges levied by fund houses are free of VAT, but the fees paid by clients of discretionary fund management ...
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14
VAT exemption for fund management | Legal Guidance
https://www.lexisnexis.co.uk/legal/guidance/vat-exemption-for-fund-management
Investment management is generally a non-monetary financial service subject to VAT. Indeed, art 135(1)(f) of the VAT Directive precludes exemption for the ...
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https://www.lexisnexis.co.uk/legal/guidance/vat-exemption-for-fund-management
Investment management is generally a non-monetary financial service subject to VAT. Indeed, art 135(1)(f) of the VAT Directive precludes exemption for the ...
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15
pwc-investment-advice-provided-to-an-investment-fund-is-vat ...
https://www.pwc.com/gx/en/asset-management/real-estate-tax-services-newsalert/assets/pwc-investment-advice-provided-to-an-investment-fund-is-vat-exempt.pdf
The ECJ has held that investment advisory services provided to an investment management ... periodic fee based on the value of the fund's.
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https://www.pwc.com/gx/en/asset-management/real-estate-tax-services-newsalert/assets/pwc-investment-advice-provided-to-an-investment-fund-is-vat-exempt.pdf
The ECJ has held that investment advisory services provided to an investment management ... periodic fee based on the value of the fund's.
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16
ECJ rules that outsourced investment advisory services are ...
https://www.cliffordchance.com/content/dam/cliffordchance/briefings/2013/04/ecj-rules-that-outsourced-investment-advisory-services-are-exempt-from-vat.pdf
outsourced investment advisory services, and the ECJ held that such services were VAT exempt. Facts. ▫ GfBk supplied services to an investment management.
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https://www.cliffordchance.com/content/dam/cliffordchance/briefings/2013/04/ecj-rules-that-outsourced-investment-advisory-services-are-exempt-from-vat.pdf
outsourced investment advisory services, and the ECJ held that such services were VAT exempt. Facts. ▫ GfBk supplied services to an investment management.
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17
VAT recovery and non-taxable investment activities
https://www.simmons-simmons.com/en/publications/ck0azscv9nrsl0b858t556a7n/100418-vat-recovery-and-non-taxable-investment-activities
The ECJ has held that the University of Cambridge is not entitled to attribute input VAT on fund management fees incurred on its non-taxable investment ...
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https://www.simmons-simmons.com/en/publications/ck0azscv9nrsl0b858t556a7n/100418-vat-recovery-and-non-taxable-investment-activities
The ECJ has held that the University of Cambridge is not entitled to attribute input VAT on fund management fees incurred on its non-taxable investment ...
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18
DISCRETIONARY INVESTMENT MANAGEMENT - ABI
https://www.abi.org.uk/globalassets/sitecore/files/documents/publications/public/migrated/investment-and-corporate-governance/guidance-for-ifas-on-the-vat-treatment-of-charges.doc
Dealing fees/commissions that are charged specifically for separate supplies of trade execution services are VAT exempt. 2. INDEPENDENT FINANCIAL ADVISERS. It ...
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https://www.abi.org.uk/globalassets/sitecore/files/documents/publications/public/migrated/investment-and-corporate-governance/guidance-for-ifas-on-the-vat-treatment-of-charges.doc
Dealing fees/commissions that are charged specifically for separate supplies of trade execution services are VAT exempt. 2. INDEPENDENT FINANCIAL ADVISERS. It ...
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19
Budget 2020: government reviews VAT on fund fees - Citywire
http://citywire.com/wealth-manager/news/budget-2020-government-reviews-vat-on-fund-fees/a1333821
The government said it is seeking more clarity when fund management services are exempt from VAT and has set up a broader industry working group ...
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http://citywire.com/wealth-manager/news/budget-2020-government-reviews-vat-on-fund-fees/a1333821
The government said it is seeking more clarity when fund management services are exempt from VAT and has set up a broader industry working group ...
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20
Decree on VAT exemption for fund management updated
https://www.loyensloeff.com/insights/news--events/news/the-netherlands-decree-on-vat-exemption-for-fund-management-updated/
On November 2, 2021, the decree on the VAT exemption for fund management was updated. This was prompted by a Dutch Supreme Court ruling from December 2020 ...
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https://www.loyensloeff.com/insights/news--events/news/the-netherlands-decree-on-vat-exemption-for-fund-management-updated/
On November 2, 2021, the decree on the VAT exemption for fund management was updated. This was prompted by a Dutch Supreme Court ruling from December 2020 ...
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21
Recovery of VAT on investment management services
https://www.saffery.com/insights/publications/recovery-of-vat-on-investment-management-services/
There is a slim window whereby, if the investment managers fees are a cost component of fees which are charged, then the VAT could still be ...
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https://www.saffery.com/insights/publications/recovery-of-vat-on-investment-management-services/
There is a slim window whereby, if the investment managers fees are a cost component of fees which are charged, then the VAT could still be ...
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22
Netherlands: Broader application of VAT exemption
https://home.kpmg/us/en/home/insights/2021/11/tnf-netherlands-broader-application-vat-exemption-asset-management-fund-exemption.html
... application of VAT exemption for asset management fund exemption ... investment fund” within the meaning of Article 135(1)(g) EU VAT ...
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https://home.kpmg/us/en/home/insights/2021/11/tnf-netherlands-broader-application-vat-exemption-asset-management-fund-exemption.html
... application of VAT exemption for asset management fund exemption ... investment fund” within the meaning of Article 135(1)(g) EU VAT ...
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23
VAT & Adviser Charging - Personal Finance Society
https://www.thepfs.org/media/3903332/professional_direction_vat_and_adviser_charging_no_5.pdf
Under VAT general principles, fees or commission for advice only services are always taxable ... exempt – see below re Discretionary Investment Management.
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https://www.thepfs.org/media/3903332/professional_direction_vat_and_adviser_charging_no_5.pdf
Under VAT general principles, fees or commission for advice only services are always taxable ... exempt – see below re Discretionary Investment Management.
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24
Update on VAT issues for alternative investment managers
https://www.aima.org/asset/E365F07A-ABB2-4051-97B5E79C47F72633/
Changes to HMRC policy on termination fees. ▫ Horizon Scanning: VAT grouping consultation and VAT on fund management consultation.
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https://www.aima.org/asset/E365F07A-ABB2-4051-97B5E79C47F72633/
Changes to HMRC policy on termination fees. ▫ Horizon Scanning: VAT grouping consultation and VAT on fund management consultation.
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25
To VAT or not to VAT – is that a question? - Elston
https://www.elstonsolutions.co.uk/insights/to-vat-or-not-to-vat-is-that-a-question
The DFM fees are VAT-able. See HMRC manual VATFIN5800 for more information. Fund/security dealing commissions are VAT exempt where charged ...
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https://www.elstonsolutions.co.uk/insights/to-vat-or-not-to-vat-is-that-a-question
The DFM fees are VAT-able. See HMRC manual VATFIN5800 for more information. Fund/security dealing commissions are VAT exempt where charged ...
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26
Irish funds and VAT | Grant Thornton Ireland
https://www.grantthornton.ie/globalassets/1.-member-firms/ireland/insights/factsheets/grant-thornton---irish-funds-and-vat.pdf
Example: An Irish fund receives legal advice from a UK firm of solicitors and agrees a fee of €10,000. The UK firm should issue an invoice to the fund with no ...
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https://www.grantthornton.ie/globalassets/1.-member-firms/ireland/insights/factsheets/grant-thornton---irish-funds-and-vat.pdf
Example: An Irish fund receives legal advice from a UK firm of solicitors and agrees a fee of €10,000. The UK firm should issue an invoice to the fund with no ...
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27
The UK funds review: falling short of the goal? - Tax Journal
https://www.taxjournal.com/articles/the-uk-funds-review-falling-short-of-the-goal-
Consequently, UK VAT is payable on the investment management fees charged to a UK fund unless the UK fund is a special investment fund (broadly ...
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https://www.taxjournal.com/articles/the-uk-funds-review-falling-short-of-the-goal-
Consequently, UK VAT is payable on the investment management fees charged to a UK fund unless the UK fund is a special investment fund (broadly ...
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28
VAT exemption for management of collective investment funds ...
https://www.bdo.global/en-gb/microsites/tax-newsletters/indirect-tax-news/issue-1-2022/netherlands-vat-exemption-for-management-of-collective-investment-funds-expanded
This is important because the management of assets pooled by investment funds and investment companies for the purposes of collective investment is exempt from ...
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https://www.bdo.global/en-gb/microsites/tax-newsletters/indirect-tax-news/issue-1-2022/netherlands-vat-exemption-for-management-of-collective-investment-funds-expanded
This is important because the management of assets pooled by investment funds and investment companies for the purposes of collective investment is exempt from ...
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29
Fund Jurisdiction Act – Will Germany become competitive as a ...
https://www.pe-magazin.com/fund-jurisdiction-act-will-germany-become-competitive-as-a-fund-location-with-regard-to-vat-on-management-fee/
Fund Jurisdiction Act - In addition to the tax incentives for employee ... With the extension of the VAT exemption for management fees, ...
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https://www.pe-magazin.com/fund-jurisdiction-act-will-germany-become-competitive-as-a-fund-location-with-regard-to-vat-on-management-fee/
Fund Jurisdiction Act - In addition to the tax incentives for employee ... With the extension of the VAT exemption for management fees, ...
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30
Summary of the Main Proposals included in HM Treasury's ...
https://www.alvarezandmarsal.com/insights/summary-main-proposals-included-hm-treasurys-responses-review-uk-funds-regime-call-input
The asset management industry is important as it plays a critical role ... VAT treatment of fund management fees – generally the VAT on fund ...
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https://www.alvarezandmarsal.com/insights/summary-main-proposals-included-hm-treasurys-responses-review-uk-funds-regime-call-input
The asset management industry is important as it plays a critical role ... VAT treatment of fund management fees – generally the VAT on fund ...
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31
VAT on investment management fees were not recoverable as ...
https://www.lexology.com/library/detail.aspx?g=f5b4617e-e456-4da5-ae8e-9f528c22251e
The university sought to recover this VAT by requesting the deduction of input tax incurred on the fund management fees.
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https://www.lexology.com/library/detail.aspx?g=f5b4617e-e456-4da5-ae8e-9f528c22251e
The university sought to recover this VAT by requesting the deduction of input tax incurred on the fund management fees.
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32
The NAPF/Wheels VAT Case - Mayer Brown
https://www.mayerbrown.com/-/media/files/perspectives-events/publications/2011/10/the-napfwheels-vat-case--where-is-it-now-and-what/files/11756pdf/fileattachment/11756.pdf
assets and the management fees paid by the fund. 1 Here, the ECJ held that fund management services supplied to investment trusts are exempt from VAT.
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https://www.mayerbrown.com/-/media/files/perspectives-events/publications/2011/10/the-napfwheels-vat-case--where-is-it-now-and-what/files/11756pdf/fileattachment/11756.pdf
assets and the management fees paid by the fund. 1 Here, the ECJ held that fund management services supplied to investment trusts are exempt from VAT.
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33
How is the CJEU construing the fund management VAT ...
http://kluwertaxblog.com/2021/09/02/how-is-the-cjeu-construing-the-fund-management-vat-exemption-in-light-of-digitalisation-and-outsourcing-part-1/
The European Council Directive 2006/112/EC (VAT Directive) states that “the management of special investment funds as defined by Member States” ...
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http://kluwertaxblog.com/2021/09/02/how-is-the-cjeu-construing-the-fund-management-vat-exemption-in-light-of-digitalisation-and-outsourcing-part-1/
The European Council Directive 2006/112/EC (VAT Directive) states that “the management of special investment funds as defined by Member States” ...
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34
VAT impact to financial services firms post Brexit - Buzzacott
https://www.buzzacott.co.uk/insights/the-post-brexit-vat-landscape-for-financial-services-firms
The supply of investment management services is generally VATable. But fund management services for funds located in the EU are treated as VAT exempt when those ...
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https://www.buzzacott.co.uk/insights/the-post-brexit-vat-landscape-for-financial-services-firms
The supply of investment management services is generally VATable. But fund management services for funds located in the EU are treated as VAT exempt when those ...
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35
2257. South African investment management services - SAICA
https://www.saica.co.za/integritax/2013/2257._South_African_investment_management_services.htm
South Africa has a world class investment management industry. ... opposed to a foreign manager) as the VAT component of the investment management fee is ...
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https://www.saica.co.za/integritax/2013/2257._South_African_investment_management_services.htm
South Africa has a world class investment management industry. ... opposed to a foreign manager) as the VAT component of the investment management fee is ...
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36
VAT Hits Dutch CLOs - Brass Tax - Cadwalader
https://www.cadwalader.com/brass-tax/index.php?nid=18&eid=77
... application of Dutch VAT to collateral management fees charged to ... a Dutch VAT exemption for the “management of special investment ...
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https://www.cadwalader.com/brass-tax/index.php?nid=18&eid=77
... application of Dutch VAT to collateral management fees charged to ... a Dutch VAT exemption for the “management of special investment ...
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37
Review of the UK funds regime: a call for input - GOV.UK
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1053909/Final_UK_Funds_Regime_Review_-_Call_for_Input_Summary_of_Responses.pdf
on the VAT treatment of fund management fees as part of the UK funds regime review. This consultation on VAT will be published in the coming.
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https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1053909/Final_UK_Funds_Regime_Review_-_Call_for_Input_Summary_of_Responses.pdf
on the VAT treatment of fund management fees as part of the UK funds regime review. This consultation on VAT will be published in the coming.
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38
UK Tax Quarterly Update – April 2020 Budget Special
https://www.gibsondunn.com/wp-content/uploads/2020/04/uk-tax-quarterly-update-april-2020-budget-special.pdf
Blackrock Investment Management (UK) Limited v United Kingdom ... include a review of the VAT treatment of fund management fees (as to which ...
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https://www.gibsondunn.com/wp-content/uploads/2020/04/uk-tax-quarterly-update-april-2020-budget-special.pdf
Blackrock Investment Management (UK) Limited v United Kingdom ... include a review of the VAT treatment of fund management fees (as to which ...
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39
CJEU rules that portfolio management services are subject to ...
https://www.fff-legal.com/cjeu-rules-that-portfolio-management-services-are-subject-to-vat-deutsche-bank-c-4411-2/
The Court went as far as ruling that fees and charges for securities transactions made in the course of providing management services could not be separated ...
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https://www.fff-legal.com/cjeu-rules-that-portfolio-management-services-are-subject-to-vat-deutsche-bank-c-4411-2/
The Court went as far as ruling that fees and charges for securities transactions made in the course of providing management services could not be separated ...
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40
HMRC issues updated VAT guidance - Sackers
https://www.sackers.com/publication/hmrc-issues-updated-vat-guidance/
Where a mixed invoice was delivered, “by way of a simplification” HMRC allowed employers to recover 30% of the VAT as administration fees, with ...
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https://www.sackers.com/publication/hmrc-issues-updated-vat-guidance/
Where a mixed invoice was delivered, “by way of a simplification” HMRC allowed employers to recover 30% of the VAT as administration fees, with ...
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41
Real Estate Funds - VAT exemption on Fund Management ...
https://abacustrustgroup.com/real-estate-funds-vat-exemption-on-fund-management-services/
Real Estate Funds – VAT exemption on Fund Management Services · Can an entity that invests solely in real estate qualify as a “special investment fund”; and if ...
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https://abacustrustgroup.com/real-estate-funds-vat-exemption-on-fund-management-services/
Real Estate Funds – VAT exemption on Fund Management Services · Can an entity that invests solely in real estate qualify as a “special investment fund”; and if ...
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42
VAT on services provided by depositary banks to investment ...
https://www.taxand.com/our-thinking/vat-services-provided-depositary-banks-investment-fund-managers-agreements-updated/
The agreements between depositary banks and investment fund managers should be updated in order to identify the exact amount of fees agreed ...
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https://www.taxand.com/our-thinking/vat-services-provided-depositary-banks-investment-fund-managers-agreements-updated/
The agreements between depositary banks and investment fund managers should be updated in order to identify the exact amount of fees agreed ...
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43
Portfolio Management Schedule of Fees
https://skanestas.com/wp-content/uploads/2020/07/Portfolio-Management-Schedule.pdf
VAT means value added tax. Current VAT rate in Cyprus is 19%. VAT may apply to the services of. Portfolio Management. 1. Structure of the ...
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https://skanestas.com/wp-content/uploads/2020/07/Portfolio-Management-Schedule.pdf
VAT means value added tax. Current VAT rate in Cyprus is 19%. VAT may apply to the services of. Portfolio Management. 1. Structure of the ...
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44
The CJEU's decision in BlackRock Investment Management v ...
https://www.macfarlanes.com/what-we-think/in-depth/2020/the-cjeu-s-decision-in-blackrock-investment-management-v-hmrc/
The services enable portfolio managers to make investment ... the platform fees and to account for VAT only on the part of the fees that was ...
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https://www.macfarlanes.com/what-we-think/in-depth/2020/the-cjeu-s-decision-in-blackrock-investment-management-v-hmrc/
The services enable portfolio managers to make investment ... the platform fees and to account for VAT only on the part of the fees that was ...
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45
UK Funds: New Tax Regime for UK Asset Holding Companies
https://www.dlapiper.com/fr/france/insights/publications/2021/10/uk-funds-new-tax-regime-for-uk-asset-holding-companies/
UK VAT : a UK AIFM supplying management services to a UK Fund (i.e. for VAT purposes to the UK resident General Partner of the Fund (“UK GP”)), ...
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https://www.dlapiper.com/fr/france/insights/publications/2021/10/uk-funds-new-tax-regime-for-uk-asset-holding-companies/
UK VAT : a UK AIFM supplying management services to a UK Fund (i.e. for VAT purposes to the UK resident General Partner of the Fund (“UK GP”)), ...
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46
Discretionary Investment Management Service - Abrdn
https://www.abrdn.com/docs?editionId=1f7e01d6-affe-4118-a61c-6a99b6b82572
Current VAT rate is 0.2%. 2. On going Charges Figure: when we invests in funds, fund charges will apply (which include annual management charges plus ...
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https://www.abrdn.com/docs?editionId=1f7e01d6-affe-4118-a61c-6a99b6b82572
Current VAT rate is 0.2%. 2. On going Charges Figure: when we invests in funds, fund charges will apply (which include annual management charges plus ...
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47
VAT: Jupiter Asset Management | RSM UK
https://www.rsmuk.com/ideas-and-insights/tax-voice-july-2021/jupiter-asset-management
Management charges should also not be overlooked when calculating taxable turnover to decide whether an entity is required to register for VAT.
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https://www.rsmuk.com/ideas-and-insights/tax-voice-july-2021/jupiter-asset-management
Management charges should also not be overlooked when calculating taxable turnover to decide whether an entity is required to register for VAT.
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48
VAT Exemption for Management of Special Investment Funds
https://www.williamfry.com/newsandinsights/news-article/2020/08/11/vat-exemption-for-management-of-special-investment-funds-a-change-in-approach
Impact for Fund Management Companies. Under EU VAT law, the management of special investment funds or SIFs (in the case of Ireland, SIFs are ...
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https://www.williamfry.com/newsandinsights/news-article/2020/08/11/vat-exemption-for-management-of-special-investment-funds-a-change-in-approach
Impact for Fund Management Companies. Under EU VAT law, the management of special investment funds or SIFs (in the case of Ireland, SIFs are ...
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49
VAT exemption for the management of investment funds - KMLZ
https://www.kmlz.de/en/Newsletter_09_2018
In particular, the management of AIFs could be subject to changes. The precise limits are, however, currently unclear. Investment fund managers ...
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https://www.kmlz.de/en/Newsletter_09_2018
In particular, the management of AIFs could be subject to changes. The precise limits are, however, currently unclear. Investment fund managers ...
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50
United Biscuits: VAT exemption for non-insurers | Global law firm
https://www.nortonrosefulbright.com/en/knowledge/publications/654f3e3c/united-biscuits-vat-exemption-for-non-insurers
The VAT treatment of investment management fees incurred by defined benefit pension funds has once again been considered by the High Court.
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https://www.nortonrosefulbright.com/en/knowledge/publications/654f3e3c/united-biscuits-vat-exemption-for-non-insurers
The VAT treatment of investment management fees incurred by defined benefit pension funds has once again been considered by the High Court.
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51
No VAT exemption for a single supply of investment ...
https://www.blickrothenberg.com/insights/detail/no-vat-exemption-for-a-single-supply-of-investment-management-services-purchased-to-use-for-different-funds/
It should be noted that VAT charged on fund management fees is currently under review as part of the wider Government review of the UK's fund regime. Would you ...
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https://www.blickrothenberg.com/insights/detail/no-vat-exemption-for-a-single-supply-of-investment-management-services-purchased-to-use-for-different-funds/
It should be noted that VAT charged on fund management fees is currently under review as part of the wider Government review of the UK's fund regime. Would you ...
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52
Taxation of Investment Funds: 2009 - Dillon Eustace
https://www.dilloneustace.com/download/1/TPSR0209_tif_lawless-murray.pdf
typically VAT exempt. While there is no exact statutory exemption from Irish VAT for custodial fees (unlike for management fees) the IRC have agreed the ...
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https://www.dilloneustace.com/download/1/TPSR0209_tif_lawless-murray.pdf
typically VAT exempt. While there is no exact statutory exemption from Irish VAT for custodial fees (unlike for management fees) the IRC have agreed the ...
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53
The Abbey VAT Case - Pillsbury Winthrop Shaw Pittman
https://www.pillsburylaw.com/images/content/1/9/v2/1942/453B207021E31D43508F1419DE674439.pdf
provides that fees arising from the management of special investment funds (as ... fund fall within the VAT exemption, whereas depositary services do not.
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https://www.pillsburylaw.com/images/content/1/9/v2/1942/453B207021E31D43508F1419DE674439.pdf
provides that fees arising from the management of special investment funds (as ... fund fall within the VAT exemption, whereas depositary services do not.
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54
VAT exemption on individual investment management where ...
https://www.linkedin.com/pulse/vat-exemption-individual-investment-management-where-funds-zutt
... to the VAT exemption for management of special investment funds (SIFs), which is available for management of collective investments.
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https://www.linkedin.com/pulse/vat-exemption-individual-investment-management-where-funds-zutt
... to the VAT exemption for management of special investment funds (SIFs), which is available for management of collective investments.
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55
Tribunal refers pension fund VAT dispute to European Court
https://www.plsa.co.uk/Press-Centre/Press-Releases/Article/Tribunal-refers-pension-fund-VAT-dispute-to-European-Court
Investment management services provided through pooled funds and insurance wrappers are already exempt. This means that defined contribution ...
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https://www.plsa.co.uk/Press-Centre/Press-Releases/Article/Tribunal-refers-pension-fund-VAT-dispute-to-European-Court
Investment management services provided through pooled funds and insurance wrappers are already exempt. This means that defined contribution ...
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56
Guidance Signal Excluding Certain Alternative Investment ...
https://mazantipulse.com/updates/taxation-vat/guidance-signal-excludes-certain-alternative-investment-funds-from-vat-exemption-on-management-fees-adopted-by-the-danish-tax-agency/
On 7 November 2019 the Danish Tax Agency presented its guidance signal concerning the rules on VAT exemption for management fees for ...
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https://mazantipulse.com/updates/taxation-vat/guidance-signal-excludes-certain-alternative-investment-funds-from-vat-exemption-on-management-fees-adopted-by-the-danish-tax-agency/
On 7 November 2019 the Danish Tax Agency presented its guidance signal concerning the rules on VAT exemption for management fees for ...
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57
Employers await further guidance on scheme VAT rules
https://www.pensions-expert.com/DB-Derisking/Employers-await-further-guidance-on-scheme-VAT-rules
“From January 1 2016 the only way in which the VAT can be recovered on investment management fees will be if there is a tripartite agreement ...
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https://www.pensions-expert.com/DB-Derisking/Employers-await-further-guidance-on-scheme-VAT-rules
“From January 1 2016 the only way in which the VAT can be recovered on investment management fees will be if there is a tripartite agreement ...
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58
Corporate Finance Houses and VAT | Insights & Events
https://www.squirepattonboggs.com/en/insights/publications/2013/10/corporate-finance-houses-and-vat
... by corporate finance houses can fall under the VAT exemption for the supply of intermediary services - meaning no VAT will be due on the fees charged.
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https://www.squirepattonboggs.com/en/insights/publications/2013/10/corporate-finance-houses-and-vat
... by corporate finance houses can fall under the VAT exemption for the supply of intermediary services - meaning no VAT will be due on the fees charged.
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59
Understanding our fund costs and charges | CCLA
https://www.ccla.co.uk/documents/ccla-understanding-our-costs-and-charges/download?inline
All funds are subject to management fees and costs incurred when investing. ... What is the fund management fee? ... VAT), as well as other costs for.
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https://www.ccla.co.uk/documents/ccla-understanding-our-costs-and-charges/download?inline
All funds are subject to management fees and costs incurred when investing. ... What is the fund management fee? ... VAT), as well as other costs for.
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60
Supreme Court interprets VAT exemption for collective asset ...
https://meijburg.com/news/supreme-court-interprets-vat-exemption-collective-asset-management-broad-terms-management
The Supreme Court qualified the assets invested in investment profiles ... the fees for their management services directly to the investors.
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https://meijburg.com/news/supreme-court-interprets-vat-exemption-collective-asset-management-broad-terms-management
The Supreme Court qualified the assets invested in investment profiles ... the fees for their management services directly to the investors.
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61
ECJ to rule whether VAT should apply to discretionary ...
https://citywireamericas.com/news/ecj-to-rule-whether-vat-should-apply-to-discretionary-portfolio-management/a485032?section=wealth-manager
... banking client should not pay VAT on the annual portfolio management fee – was referred to the ECJ by the German Federal Tax Court.
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https://citywireamericas.com/news/ecj-to-rule-whether-vat-should-apply-to-discretionary-portfolio-management/a485032?section=wealth-manager
... banking client should not pay VAT on the annual portfolio management fee – was referred to the ECJ by the German Federal Tax Court.
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62
Europe: European Court of Justice decides on VAT exemption ...
https://insightplus.bakermckenzie.com/bm/tax/europe-european-court-of-justice-decides-on-vat-exemption-for-outsourced-fund-management-services
The exemption therefore covers both investment management and administrative and accounting services. In contrast, services that are not ...
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https://insightplus.bakermckenzie.com/bm/tax/europe-european-court-of-justice-decides-on-vat-exemption-for-outsourced-fund-management-services
The exemption therefore covers both investment management and administrative and accounting services. In contrast, services that are not ...
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63
EC judgement on the VAT exemption for management fees ...
https://www.taxgate.com/en/ec-judgement-on-the-vat-exemption-for-management-fees-related-to-alternative-investment-funds/
TAXGATE is a tax firm specialized in Transaction Tax, Investment Structuring and Tax Compliance. In the area of Transaction Tax and in ...
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https://www.taxgate.com/en/ec-judgement-on-the-vat-exemption-for-management-fees-related-to-alternative-investment-funds/
TAXGATE is a tax firm specialized in Transaction Tax, Investment Structuring and Tax Compliance. In the area of Transaction Tax and in ...
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64
Momentum Global Investment Management removes VAT ...
https://ifamagazine.com/article/momentum-global-investment-management-removes-vat-charges-from-its-model-portfolio-service/
“We are pleased to announce that VAT charges will no longer apply to our range of portfolios. Our outcomes-based investing approach has been ...
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https://ifamagazine.com/article/momentum-global-investment-management-removes-vat-charges-from-its-model-portfolio-service/
“We are pleased to announce that VAT charges will no longer apply to our range of portfolios. Our outcomes-based investing approach has been ...
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65
ECJ ruling lets employers reclaim VAT on investment costs
https://www.professionalpensions.com/news/2284833/ecj-ruling-employers-reclaim-vat-investment-costs
The decision flies in the face of HM Revenue and Customs' (HMRC) historic policy of only allowing the day-to-day management fees to be VAT ...
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https://www.professionalpensions.com/news/2284833/ecj-ruling-employers-reclaim-vat-investment-costs
The decision flies in the face of HM Revenue and Customs' (HMRC) historic policy of only allowing the day-to-day management fees to be VAT ...
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66
Is the management of real estate investment funds VAT exempt?
https://cms.law/en/nld/publication/is-the-management-of-real-estate-investment-funds-vat-exempt
The purpose of the VAT exemption is to exclude the VAT costs that would not have arisen in case of direct investment, so that the VAT system is ...
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https://cms.law/en/nld/publication/is-the-management-of-real-estate-investment-funds-vat-exempt
The purpose of the VAT exemption is to exclude the VAT costs that would not have arisen in case of direct investment, so that the VAT system is ...
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67
Changes to Irish VAT Exemption for Section 110 Companies
https://maples.com/en/knowledge-centre/2022/10/finance-bill-2022-changes-to-irish-vat-exemption-for-section-110-companies
... have to pay VAT on its fees. If, on the other hand, those services are received from outside Ireland, for example investment management ...
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https://maples.com/en/knowledge-centre/2022/10/finance-bill-2022-changes-to-irish-vat-exemption-for-section-110-companies
... have to pay VAT on its fees. If, on the other hand, those services are received from outside Ireland, for example investment management ...
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68
Response to HMT Review of the UK Funds Regime Call for Input
https://www.theia.org/sites/default/files/2021-04/20210426-hmtreviewoftheukfundsregimev2.pdf
It is very important therefore that the anticipated indirect tax review, including the VAT treatment of fund management fees, ...
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https://www.theia.org/sites/default/files/2021-04/20210426-hmtreviewoftheukfundsregimev2.pdf
It is very important therefore that the anticipated indirect tax review, including the VAT treatment of fund management fees, ...
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69
Favourable CJEU clarification on the VAT exemption for fund ...
https://www.arendt.com/jcms/p_74839/en/favourable-cjeu-clarification-on-the-vat-exemption-for-fund-management-services
... by a third-party supplier to the management company of an investment fund to qualify for the VAT exemption for fund management services.
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https://www.arendt.com/jcms/p_74839/en/favourable-cjeu-clarification-on-the-vat-exemption-for-fund-management-services
... by a third-party supplier to the management company of an investment fund to qualify for the VAT exemption for fund management services.
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70
Tilney Smith & Williamson removes VAT from model portfolios
https://www.moneymarketing.co.uk/news/tilney-smith-williamson-removes-vat-from-model-portfolios/
A landmark European Court of Justice judgment led HM Revenue and Customs to confirm that transactional fees for discretionary management ...
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https://www.moneymarketing.co.uk/news/tilney-smith-williamson-removes-vat-from-model-portfolios/
A landmark European Court of Justice judgment led HM Revenue and Customs to confirm that transactional fees for discretionary management ...
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71
HMRC Update: VAT on Investment Management Costs
https://shepwedd.com/knowledge/hmrc-update-vat-investment-management-costs-transition-period-extension
OverviewHMRC have once again extended the transitional period relating to the recovery of VAT on investment management costs. The period had already been ...
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https://shepwedd.com/knowledge/hmrc-update-vat-investment-management-costs-transition-period-extension
OverviewHMRC have once again extended the transitional period relating to the recovery of VAT on investment management costs. The period had already been ...
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72
Real estate funds: VAT exemption for fund management ...
https://www.internationaltaxreview.com/article/2a694criv3opjatbr3qio/real-estate-funds-vat-exemption-for-fund-management-services
The exemption of management services from VAT, therefore, will be beneficial if the investment fund owns property rented without VAT (typically ...
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https://www.internationaltaxreview.com/article/2a694criv3opjatbr3qio/real-estate-funds-vat-exemption-for-fund-management-services
The exemption of management services from VAT, therefore, will be beneficial if the investment fund owns property rented without VAT (typically ...
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73
VAT recovery on deal costs – selling shares to fund ... - BDO
https://www.bdo.co.uk/en-gb/insights/tax/vat-and-indirect-taxes/vat-recovery-on-deal-costs-selling-shares-to-fund-downstream-taxable-activity
VAT recovery on professional fees relating to raising funds for a business has been a much-debated topic over the years.
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https://www.bdo.co.uk/en-gb/insights/tax/vat-and-indirect-taxes/vat-recovery-on-deal-costs-selling-shares-to-fund-downstream-taxable-activity
VAT recovery on professional fees relating to raising funds for a business has been a much-debated topic over the years.
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74
Circular confirms VAT exemption applicable to risk ...
https://www.atoz.lu/media/vat-circular-confirms-vat-exemption-applicable-risk-management-services-rendered-investment-0
It had been clarified in the past that portfolio management services must be considered as VAT exempt management services. Circular n°723ter now confirms that ...
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https://www.atoz.lu/media/vat-circular-confirms-vat-exemption-applicable-risk-management-services-rendered-investment-0
It had been clarified in the past that portfolio management services must be considered as VAT exempt management services. Circular n°723ter now confirms that ...
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75
Investment association chair fears proposed VAT law could ...
https://amwatch.com/article14386718.ece
A proposed change to VAT exemptions would, according to The Danish Investment Association, increase costs by up to DKK 2bn (EUR 269m) a year ...
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https://amwatch.com/article14386718.ece
A proposed change to VAT exemptions would, according to The Danish Investment Association, increase costs by up to DKK 2bn (EUR 269m) a year ...
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76
VAT tribunal judgment on investment management fees worth ...
https://www.civilsociety.co.uk/news/vat-tribunal-judgment-on-investment-management-fees-worth-tens-of-millions-to-the-sector.html
Charities should be able to reclaim VAT on investment management fees, a tribunal has ruled, in a move which is likely to mean tens of ...
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https://www.civilsociety.co.uk/news/vat-tribunal-judgment-on-investment-management-fees-worth-tens-of-millions-to-the-sector.html
Charities should be able to reclaim VAT on investment management fees, a tribunal has ruled, in a move which is likely to mean tens of ...
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77
VAT on payments for management services provided to ...
https://www.mccannfitzgerald.com/knowledge/pensions-incentives/vat-on-payments-for-management-services-provided-to-pension-funds
An employer is not entitled to VAT deductions on the costs of fund-related services where these costs are reimbursed by the pension fund as they ...
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https://www.mccannfitzgerald.com/knowledge/pensions-incentives/vat-on-payments-for-management-services-provided-to-pension-funds
An employer is not entitled to VAT deductions on the costs of fund-related services where these costs are reimbursed by the pension fund as they ...
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78
VAT update - important changes for Pension Schemes - Ensors
https://www.ensors.co.uk/resources/detail/vat-update-important-changes-for-pension-schemes/
The employer is not reclaiming any VAT incurred on investment management fees. HMRC previous policy. HMRC policy has always been to distinguish between costs ...
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https://www.ensors.co.uk/resources/detail/vat-update-important-changes-for-pension-schemes/
The employer is not reclaiming any VAT incurred on investment management fees. HMRC previous policy. HMRC policy has always been to distinguish between costs ...
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79
VAT on Pension Scheme Costs- The final answer? - AAB
https://aab.uk/blog/vat-on-pension-scheme-costs-the-final-answer/
Historically, HMRC have allowed a simplification for the VAT incurred on the administration of a pension fund. This simplification allowed employers to treat 30 ...
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https://aab.uk/blog/vat-on-pension-scheme-costs-the-final-answer/
Historically, HMRC have allowed a simplification for the VAT incurred on the administration of a pension fund. This simplification allowed employers to treat 30 ...
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80
Flashback on ECJ Cases C-169/04 (Abbey National)
https://www.vatupdate.com/2021/08/18/flashback-on-ecj-cases-c-169-04-abbey-national-management-activities-for-investment-funds-completely-exempt-from-vat/
Context: Sixth VAT Directive – Article 13B(d)(6) – Management of VATupdate ... fund reconciliation, calculation and recording of charges and ...
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https://www.vatupdate.com/2021/08/18/flashback-on-ecj-cases-c-169-04-abbey-national-management-activities-for-investment-funds-completely-exempt-from-vat/
Context: Sixth VAT Directive – Article 13B(d)(6) – Management of VATupdate ... fund reconciliation, calculation and recording of charges and ...
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81
VAT on DIM? - IFAC Ltd.
https://ifac.eu/news/view.php?news_id=408
The original offering of discretionary investment management was for ... model portfolios managed on discretion, the fees are vat exempt.
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https://ifac.eu/news/view.php?news_id=408
The original offering of discretionary investment management was for ... model portfolios managed on discretion, the fees are vat exempt.
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82
Review of the UK funds regime [email protected]
https://www.blackrock.com/corporate/literature/publication/hmt-review-of-the-uk-funds-regime-042021.pdf
charities and the management fee VAT exemption was beneficial to our ... zero or minimal VAT costs for the investment management businesses.
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https://www.blackrock.com/corporate/literature/publication/hmt-review-of-the-uk-funds-regime-042021.pdf
charities and the management fee VAT exemption was beneficial to our ... zero or minimal VAT costs for the investment management businesses.
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83
Asset Management and the new VAT in the Gulf region
https://fasolutions.com/blog/asset-management-vat-in-gulf-region/
For their daily operations companies should embed a software that supports tracking VAT for transactions or fees, defining portfolio taxation based on the ...
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https://fasolutions.com/blog/asset-management-vat-in-gulf-region/
For their daily operations companies should embed a software that supports tracking VAT for transactions or fees, defining portfolio taxation based on the ...
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84
Austria: New CJEU decision on VAT Exemption - WTS Global
https://wts.com/global/publishing-article/20210921-austria-fs-nl~publishing-article?language=en
VAT exemption for the management of special investment funds ... who invest directly without being burdened with administration fees.
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https://wts.com/global/publishing-article/20210921-austria-fs-nl~publishing-article?language=en
VAT exemption for the management of special investment funds ... who invest directly without being burdened with administration fees.
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85
Impact of the backdated VAT change for Dutch-based CLO's
https://trustmoore.com/structured-finance-and-capital-markets-services/dutch-based-clos/
Apart from the difference in VAT over the management fee, the ongoing ... Irish SPVs are permitted to appoint discretionary investment managers and to ...
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https://trustmoore.com/structured-finance-and-capital-markets-services/dutch-based-clos/
Apart from the difference in VAT over the management fee, the ongoing ... Irish SPVs are permitted to appoint discretionary investment managers and to ...
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86
The benefits of applying partial exemption special methods for ...
http://www.privateequitywire.co.uk/2021/11/03/308721/benefits-applying-partial-exemption-special-methods-private-equity-firms
Most fund managers are already seeing the benefits of this in real ... in return for a management fee, and both entities form a VAT group.
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http://www.privateequitywire.co.uk/2021/11/03/308721/benefits-applying-partial-exemption-special-methods-private-equity-firms
Most fund managers are already seeing the benefits of this in real ... in return for a management fee, and both entities form a VAT group.
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87
UK considers tax and regulatory changes to attract investment ...
https://www.pinsentmasons.com/out-law/news/uk-tax-regulatory-changes-attract-investment-funds
... manage and administer investment funds and has asked for input into ... UK VAT is payable on the fund management fees unless the fund is ...
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https://www.pinsentmasons.com/out-law/news/uk-tax-regulatory-changes-attract-investment-funds
... manage and administer investment funds and has asked for input into ... UK VAT is payable on the fund management fees unless the fund is ...
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88
General partner of private investment fund: In a trade or ...
https://www.thetaxadviser.com/issues/2020/apr/general-partner-private-investment-fund-trade-business.html
162, allowing individual investors to deduct their management fees and other investment expenses in full in arriving at AGI. Less commonly ...
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https://www.thetaxadviser.com/issues/2020/apr/general-partner-private-investment-fund-trade-business.html
162, allowing individual investors to deduct their management fees and other investment expenses in full in arriving at AGI. Less commonly ...
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89
Input VAT: payments must be linked to intention to trade
https://www.rossmartin.co.uk/vat/vat-cases/6528-intending-to-trade-enables-input-vat-claim
In Hedge Fund Investment Management Limited v HMRC [2022] TC8596, the First Tier Tribunal (FTT) found that the taxpayer had intended to ...
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https://www.rossmartin.co.uk/vat/vat-cases/6528-intending-to-trade-enables-input-vat-claim
In Hedge Fund Investment Management Limited v HMRC [2022] TC8596, the First Tier Tribunal (FTT) found that the taxpayer had intended to ...
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90
Our services & charges - Brewin Dolphin
https://www.brewin.co.uk/sites/brewin-corp/files/our-services-and-charges-sept18.pdf
Initial charges may apply to our Wealth Management and Financial Planning ... UK VAT and Stamp Duty will be applied on fees and charges in line with ...
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https://www.brewin.co.uk/sites/brewin-corp/files/our-services-and-charges-sept18.pdf
Initial charges may apply to our Wealth Management and Financial Planning ... UK VAT and Stamp Duty will be applied on fees and charges in line with ...
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91
Draft Fund Jurisdiction Act – VAT Exemption for VC Funds ...
https://www.pplaw.com/en/insights/draft-fund-jurisdiction-act-vat-exemption-vc-funds-gets-closer
The imposition of VAT on management fee is until now regarded as the largest single obstacle for Germany as a fund jurisdiction and as a massive ...
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https://www.pplaw.com/en/insights/draft-fund-jurisdiction-act-vat-exemption-vc-funds-gets-closer
The imposition of VAT on management fee is until now regarded as the largest single obstacle for Germany as a fund jurisdiction and as a massive ...
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92
Circular on VAT Exemption for Management of Venture ...
https://www.ypog.law/en/insights/circular-on-vat-exemption-for-management-of-venture-capital-funds-published
The FoStoG lacks a definition of the term "venture capital fund". As a result, there has been considerable legal uncertainty for PE and VC funds ...
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https://www.ypog.law/en/insights/circular-on-vat-exemption-for-management-of-venture-capital-funds-published
The FoStoG lacks a definition of the term "venture capital fund". As a result, there has been considerable legal uncertainty for PE and VC funds ...
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93
Weekly VAT News - 29/06/2020 - Tax Publications
https://uktaxmobile.com/tis/dtp.nsf/ind/406B1DAF6ED803F68025859600517FC0?OpenDocument
(Contact: Barney Horn). ... Wellcome Trust incurred fees of £65m over five years from non-EU investment managers. It is registered for VAT in the ...
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https://uktaxmobile.com/tis/dtp.nsf/ind/406B1DAF6ED803F68025859600517FC0?OpenDocument
(Contact: Barney Horn). ... Wellcome Trust incurred fees of £65m over five years from non-EU investment managers. It is registered for VAT in the ...
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94
Is the management of alternative funds VAT exempt?
https://www.cms-lawnow.com/ealerts/2016/04/is-the-management-of-alternative-funds-vat-exempt?cc_lang=en
It may be helpful to insert drafting that allows fund managers to increase their fund management charges to compensate for any irrecoverable input VAT. On the ...
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https://www.cms-lawnow.com/ealerts/2016/04/is-the-management-of-alternative-funds-vat-exempt?cc_lang=en
It may be helpful to insert drafting that allows fund managers to increase their fund management charges to compensate for any irrecoverable input VAT. On the ...
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95
The Danish Tax Agency amends the practice on investment ...
https://www.njordlaw.com/once-again-danish-tax-agency-amends-practice-which-investment-undertakings-benefit-vat-exemption
The management of investment funds is exempt from VAT under section 13 (1)(11)(f) of the VAT Act. Since the EU Court of Justice in 2014 ...
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https://www.njordlaw.com/once-again-danish-tax-agency-amends-practice-which-investment-undertakings-benefit-vat-exemption
The management of investment funds is exempt from VAT under section 13 (1)(11)(f) of the VAT Act. Since the EU Court of Justice in 2014 ...
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96
KINGDOM OF BAHRAIN VAT FINANCIAL SERVICES GUIDE
https://s3-eu-west-1.amazonaws.com/nbrproduserdata/media/xdp1eKePDRtoM4IBWAb2mY67CwXdyeykdHMH40yR.pdf
financial securities as well as fund management. ... The arrangement fee charged to the customer is subject to VAT at the standard rate of 5%.
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https://s3-eu-west-1.amazonaws.com/nbrproduserdata/media/xdp1eKePDRtoM4IBWAb2mY67CwXdyeykdHMH40yR.pdf
financial securities as well as fund management. ... The arrangement fee charged to the customer is subject to VAT at the standard rate of 5%.
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