Case VAT on starter business investments

Case VAT on starter business investments


VAT on starter business investments 

Introduction 

Our client ran a firm that specialised in finding investors for high-tech startups. They had a complex commission structure partly based on the potential future value of the businesses into which investment was placed. 

The issue 

Our client had received conflicting advice on the VAT treatment of its activities.  

How we solved it 

We reviewed the activities, its sources of income including the mechanism under which it was paid for its services. We reached a conclusion, based on sound analysis of the VAT legislation, HMRC guidance notes and relevant caselaw, that our client’s services were VAT exempt.  

The outcome 

Our client was able to move forward with certainty on how VAT applied to its business. 

Next Steps

If you are having difficulty navigating VAT for your business then get in touch with ETC Tax and we can guide you on all tax matters.



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