Policy paper

Revenue and Customs Brief 6 (2014): deduction of VAT on pension fund management costs

HM Revenue and Customs treatment of VAT paid on pension fund management costs after the Court of Justice of the EU in Fiscale Eenheid PPG Holdings BV cs te Hoogezand case.



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 3 February 2014