Policy paper

Revenue and Customs Brief 17 (2015): deduction of VAT on pension fund management costs

This brief follows on from Revenue and Customs Briefs 43/2014 and 8/2015 which set out the position of HM Revenue and Customs following the decision of the CJEU in Fiscale Eenheid PPG holdings BV cs te Hoogezand (C-26/12) (PPG).