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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:

  1. Revenue’s position on the “management of special investment funds” following the decision of the CJEU in GfBk (Case C-275/11).
  2. The VAT treatment of management services supplied in relation to Self-Directed Life Assurance Bonds and equivalent products.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.