[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.


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