Commentary

BB/19B/05 Further addendum to Business Brief 15/05: Recovery of input tax by employers in respect of funded pension schemes

Part V16 Forms and other HMRC material

BB/19B/05 Further addendum to Business Brief 15/05: Recovery of input tax by employers in respect of funded pension schemes

BB/19B/05 Further addendum to Business Brief 15/05: Recovery of input tax by employers in respect of funded pension schemes

Business Brief, Issue 19. 10 October 2005

An addendum to Business Brief 15/05, published in Business Brief 16/05, announced that the effective date of the changes was being put back to 1 January 2006, and that HMRC would be consulting representatives of the asset management industry about clarifying the guidance on the VAT treatment of funded pension schemes in VAT Notice 700/17.

As a result of that consultation, the representatives, including the IMA and NAPF, agreed with HMRC that they would consult a

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