November 14th, 2014
Taken from the Tolley Exam Training EU VAT Advanced Diploma in International Taxation (ADIT) training manual, this piece covers 'Management and advice' and the difficult distinction in the area of financial exemptions between a 'transaction' (carrying our instructions) and 'advice' (suggesting what instructions to give) where 'transaction' is exempt, but the provision of advice is taxable. Relevant cases in this area are also provided.
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