• VAT on Services Supplied to Pension Schemes: Revised HMRC Guidance
  • February 6, 2015 | Author: Ian Wright
  • Law Firm: Mayer Brown International LLP - London Office
  • On 25 November 2014, HM Revenue & Customs (“HMRC”) published two pieces of new guidance on the charging and recovery of VAT on administration and investment management services provided to pension schemes. The guidance was required as a result of last year’s Court of Justice of the European Union (“CJEU”) decision in the PPG case and this year’s CJEU decision in the ATP case.