For the third installment in our VAT for Financial Services series, Dougie Todd, Partner and Co-Head of VAT Partner, focuses on the VAT position of UK fund managers.

Within this video, Dougie clarifies:

• The definition of ‘management’ for VAT purposes.
• The specific conditions under which fund management services can be VAT exempt.
• The types of funds eligible for these exemptions.

You can view the additional videos in this four-part series below:

• Basics of VAT for financial services
• Making and receiving international supplies
• VAT position of financial intermediaries

For further advice and assistance with your VAT obligations, contact Dougie Todd.