Following the decision of the Court of Justice of the European Union (CJEU) in ATP Pension Services, HMRC has issued guidance in RCB 44 (2014) on when VAT exemption will apply to charges for the management and administration of a defined contribution occupational pension fund. This decision has significant implications both for trustees of eligible pension funds that have been charged VAT and to suppliers of services to pension funds who must now confirm whether their services are taxable or exempt from VAT.
via Management And Administration Of Defined Contribution Pension Schemes Exempt From VAT – Tax – UK.
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