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VAT and fund management
 
HMRC has published draft legislation and guidance on an expanded VAT exemption for fund management services:
 
●     the draft guidance is at http://snipurl.com/2w3dt;
 
●     the draft VAT (Finance) Order 2008 is at http://snipurl.com/2w3eb; and
 
●     the draft explanatory memorandum to the Order is at http://snipurl.com/2w3eq.

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