Policy paper

Revenue and Customs Brief 44 (2014): VAT treatment of pension fund management services

This brief sets out HMRC's position following the decision of the Court of Justice of the European Union in ATP Pension Services (C-464/12).



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 25 November 2014