Policy paper

Revenue and Customs Brief 22 (2014): judgment on deduction of VAT on pension fund management costs

HM Revenue and Customs position following the Court of Justice of the EU decision in Fiscale Eenheid PPG Holdings BV cs te Hoogezand.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 27 May 2014