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).
This brief announced the extension of the transitional period until 31 December 2016. On 5 September 2016 a further extension until 31 December 2017 was granted. During this period the pre-PPG arrangements can continue to be used. It also provides an update on our position on possible arrangements for employers to achieve VAT deduction for the costs of administering occupational pension schemes and managing their assets going forward.