- EU-registered pension funds are ruled exempt from income tax (BAV-TMW-Globaler-Immobilien Spezialfonds)
- What are the practical implications of this case?
- What was the background?
- What did the court decide?
Pensions analysis: The First-tier Tax Tribunal (FTT) has ruled that EU-registered pension funds are exempt from income tax due to inconsistency in applying UK and EU law, in the case BAV-TMW-Globaler-Immobilien Spezialfonds. Christopher Stone, barrister at Devereux Chambers explains why this case is a welcome decision for EU-registered pension funds.
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