Following the judgment of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV (PPG), HMRC issued three policy announcements during 2014. The latest of these clarifies its change in policy on the recovery by employers of VAT on the costs of administration and management of pension schemes. HMRC has invited businesses to make retrospective claims where appropriate.
via VAT Focus – January 2015 – Tax – UK.
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