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Legal Update

Recovering VAT on pension scheme investment management services: new HMRC guidance

February 2014
Mayer Brown Legal Update
On 3 February 2014, HM Revenue & Customs (“HMRC”) published new guidance on the recovery of VAT paid on pensions administration and investment management services provided to pension schemes. The guidance was required as a result of last year’s Court of Justice of the European Union (“ECJ”) decision in the PPG case.

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