Commentary

RCB/14/16 VAT—deduction of VAT on pension fund management costs following Court of Justice of the European Union decision in PPG

Part V16 Forms and other HMRC material

RCB/14/16 VAT—deduction of VAT on pension fund management costs following Court of Justice of the European Union decision in PPG

RCB/14/16 VAT—deduction of VAT on pension fund management costs following Court of Justice of the European Union decision in PPG

Revenue & Customs Brief, Issue 14. 5 September 2016

Purpose of this brief

This brief follows on from RCB/43/14 “VAT on pension fund management costs”, RCB/8/15 “Deduction of VAT on pension fund management costs” and RCB/17/15 “Deduction of VAT on pension fund management costs”. These briefs set out our position following the decision of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12) (PPG). This case concerned an employer's entitlement to deduct

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