Revenue confirms VAT stance on pension management

This item was filled under Tax

HMRC have issued Revenue and Customs Brief (RCB) 8 (2015) to expand on their stance on the deduction of VAT on pension fund management costs.

The publication follows RCB 43 (2014), which set out the department’s position following the Court of Justice of the European Union decision in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12).

The …

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