LON (95/1787)

No. 14,935

Decision given 29 May 1997.

Insurance – Personal pension schemes – Whether schemes within the exemption in Value Added Tax Act 1994, Sch. 9, Grp. 2 – Alternatively whether the schemes fell within the exemption for dealings with money in Value Added Tax Act 1994, Sch. 9, Grp. 5.

  The issue was whether the services supplied by two wholly-owned subsidiaries of the appellant, which supplied services in connection with two pension schemes, were making exempt or standard-rated supplies.

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