Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us
William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.
HMRC has issued Revenue and Customs Brief 22/14 to update its position following the CJEU’s decision in ATP PensionServices (C-464/12) and to extend the transitional period announced in Brief 06/14 which set out its position as a result of the decision of the CJEU in PPG Holding
Lee Squires and Fiona Bantock assess the recent VAT developments that matter, including the recent decisions in Pendragon, GSTS Pathology and PPG Holdings
Timothy Jarvis comments on the CJEU judgment in PPG Holdings concerning VAT recovery for pension funds.
Lee Squires and Fiona Bantock review the recent VAT decisions in Esporta (VAT on late paid gym fees); Simpson & Marwick (bad debt relief); PPG Holdings (deductibility of pension fund costs) and Commission v UK (VAT grouping infraction proceedings)
David Anderson and Matthew Rees consider the Advocate General’s opinion in PPG Holdings, the latest case to consider whether defined benefit pension schemes are ‘special investment funds’ for VAT purposes.