Value-Added Tax & VAT on Property, Finance Act 2016
19.5Share Transactions
General
Dealing in stocks, shares, debentures and other securities is exempt from VAT.
The exemption is detailed in Schedule 1, Part 2, Paragraph 6(1)(a) VATCA as follows:
“...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.