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Bookkeepers Ireland News

VAT: Management of Special Investment Funds

Published on Tue 05 of Jul, 2016
Revenue eBrief No. 63/16: VAT: Management of Special Investment Funds

The purpose of this eBrief is to advise that 2 new VAT manuals have been created to provide guidance in respect of:

  • Revenue's position on the "management of special investment funds" following the decision of the CJEU in GfBk (Case C-275/11).
Part 05-74 (PDF, 106KB) of the VAT Manual sets out Revenue's position on the "management of special investment funds" following the decision of the Court of Justice of the European Union in GfBk (Case C-275/11)

  • The VAT treatment of management services supplied in relation to Self-Directed Life Assurance Bonds and equivalent products.
Part 05-75 (PDF, 107KB) of the VAT Manual provides guidance on the updated VAT treatment applicable to management services supplied in relation to Self Directed Life Assurance Bonds and equivalent products.