{"id":50872,"date":"2014-11-27T15:25:56","date_gmt":"2014-11-27T15:25:56","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=7f9c3b32e9c7a3aade3ba088c482da4e"},"modified":"2014-11-27T15:25:56","modified_gmt":"2014-11-27T15:25:56","slug":"dc-scheme-management-costs-are-vat-exempt","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=50872","title":{"rendered":"DC scheme management outlays are VAT-exempt"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>Management costs relating to defined contribution (DC) occupational pension schemes are to be treated as exempt from VAT, HMRC have announced.<\/p>\n<p>&#13;<\/p>\n<p>The department\u2019s new policy follows spring\u2019s <strong><a href=\"http:\/\/www.taxation.co.uk\/taxation\/Articles\/2014\/04\/07\/322881\/services-are-vat-exempt\" ><em>ATP Pension Service <\/em>case<\/a><\/strong>, in which the Court of Justice of the European Union found a pension fund that pooled investments from a number of DC arrangements qualified as a special investment fund (SIF) for the purposes of the VAT exemption for fund management services.<\/p>\n<p>&#13;<\/p>\n<p>The decision &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>Management costs relating to defined contribution (DC) occupational pension schemes are to be treated as exempt from VAT, HMRC have announced.<\/p>\n<p>The department&rsquo;s new policy follows spring&rsquo;s <strong><a href=\"http:\/\/www.taxation.co.uk\/taxation\/Articles\/2014\/04\/07\/322881\/services-are-vat-exempt\" target=\"_blank\"><em>ATP Pension Service <\/em>case<\/a><\/strong>, in which the Court of Justice of the European Union found a pension fund that pooled investments from a number of DC arrangements qualified as a special investment fund (SIF) for the purposes of the VAT exemption for fund management services.<\/p>\n<p>The decision &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/50872"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=50872"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/50872\/revisions"}],"predecessor-version":[{"id":51047,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/50872\/revisions\/51047"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=50872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=50872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=50872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}