Exempted transactions

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  • Most people can remember where they were when news broke of a worldshattering event, e.g. the assassination of President Kennedy or the death of Princess Diana. As testament to a ‘sad life’ as a VAT consultant, I can remember precisely where I was on 21 June 1988 (in my car and on my way to address a meeting of the West Wycombe Women’s Institute) when the European Court of Justice (ECJ) released its judgement against the UK’s zero rated treatment of commercial property transactions.

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  • As noted above, IFRS 4 does not require separation if the component itself meets the definition of an insurance contract. In considering whether this exemption applies, insurance risk is assessed in relation to the component. It may happen that the contract as a whole does not fall within the scope of IFRS 4 because it does not contain significant insurance risk, but that the component itself contains significant insurance risk and, had it been a separate contract, would have fallen within the definition of an insurance contract.

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  • The term "person" means an individual, a corporation, a partnership, an association, a joint- stock company, a trust, any unincorporated organization, or a government or political subdivision thereof. As used in this paragraph the term "trust" shall include only a trust where the interest or interests of the beneficiary or beneficiaries are evidenced by a security.

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  • Containing plain and simple instructions to all classes for transacting their business according to law, with legal forms for drawing the various necessary papers connected therewith. Together with the laws of different states for collection of debts, property exempt from execution, mechanics' liens, execution of deeds and mortgages, rights of married women, dower, usury ...

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  • When businesses need to raise money (called 'capital'), more laws come into play. A highly complex set of laws and regulations govern the offer and sale of investment securities (the means of raising money) in most Western countries. These regulations can require disclosure of a lot of specific financial and other information about the business and give buyers certain remedies. Because "securities" is a very broad term, most investment transactions will be potentially subject to these laws, unless a special exemption is available....

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  • When businesses need to raise money (called 'capital'), more laws come into play. A highly complex set of laws and regulations govern the offer and sale of investment securities (the means of raising money) in most Western countries. These regulations can require disclosure of a lot of specific financial and other information about the business and give buyers certain remedies. Because "securities" is a very broad term, most investment transactions will be potentially subject to these laws, unless a special exemption is available....

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  • By far the most common exemption relied upon to avoid registration under the Securities Act is the private placement exemption. Under Section 4(2) of the Securities Act, the obligation to register the offer and sale of securities does not apply to transactions by an issuer not involving a public offering. This simple concept—the private placement—has mushroomed into an entire body of law unto itself. Case after case has made its way through courts as a result of uncertainty with respect to what is meant by “not involving a public offering.

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  • "All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligation of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest from which is wholly exempt from taxes imposed by this chapter." Though the statement is apparently clear and unambiguous, its application has aroused much litigation and controversy.

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