[2017] EWHC 2895 (Ch)

High Court (Chancery Division)

Mr Justice Warren

Judgment delivered 30 November 2017

Value added tax – Pension fund management services – Whether services provided by non-insurers subject to VAT pursuant to domestic Value added tax (VAT) legislation – Whether pension fund management services exempt under EU law – Whether it was ‘impossible or excessively difficult’ as a matter of EU law for the Trustees to obtain reimbursement of wrongly charged VAT from the non-insurer suppliers.

  The High Court (HC) ruled that, as a matter of EU law, pension fund management is not an exempt insurance service.

Summary

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.