Legal News

EU-registered pension funds are ruled exempt from income tax (BAV-TMW-Globaler-Immobilien Spezialfonds)

Published on: 15 March 2019
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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