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.
Latest Posts in "European Union"
- VAT Headaches: The VAT Nightmare of Indirect Rebates
- European Parliament Approves Resolution on EU Cross-Border Tax Simplification
- Comments on C-158/25: Director Can Challenge Final Tax Assessment in Liability Proceedings
- VAT Concepts Explained: “Consideration” and Direct Link: Defining What Constitutes a Supply
- Comments on T-268/25: Danish requirement of 100% interest for VAT grouping contrary to EU law
