Irish Revenue has issued eBrief No. 059/24 on a new Tax and Duty Manual (TDM) - VAT treatment of negotiation services in respect of financial services, which provides guidance on the VAT treatment of negotiation services in respect of financial services. The TDM explains that the supply of an agency or negotiation service in respect of financial services specified in paragraph 6(1) of Schedule 1 of the VATCA 2010 is VAT exempt, subject to the following conditions: The purpose of the service is to do all that is necessary in order for two parties to enter into a contract without...