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Legal Update

VAT on services supplied to pension schemes: revised HMRC guidance

November 2014
Mayer Brown Legal Update
On 25 November 2014, HM Revenue & Customs published two pieces of new guidance on the charging and recovery of VAT on 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 (“CJEU”) decision in the PPG case and this year’s CJEU decision in the ATP case.

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