United Biscuits (Pension Trustees) Ltd & Anor v Revenue and Customs Commissioners  BVC 2
 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.