Commentary

BB/22B/05 Further clarification on the VAT position of share issues made to customers outside the EU

Part V16 Forms and other HMRC material

BB/22B/05 Further clarification on the VAT position of share issues made to customers outside the EU

BB/22B/05 Further clarification on the VAT position of share issues made to customers outside the EU

Business Brief, Issue 22. 1 December 2005

We have had one or two enquiries on Business Brief 21/05 which explained HM Revenue and Customs' position on share issues following the decision in the European case of Kretztechnik AG (Case C-465/03) (Part V11). This item clarifies the situation regarding issues of shares and other securities made outside the EU.

Consequences for the VAT (Input Tax) (Specified Supplies) Order 1999 Input tax on issues of shares made outside the EU

Prior to Kretztechnik, issues of shares and other securities

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