Administration services

Cases on pension schemes

Input tax

Actuary reports


Management and operation services

Professional services received for purpose of administration of fund

Revised HMRC policy

Trustee, professional advice

Local authorities and similar bodies

Administration expenses

Administrative concession


Investment expenses

Sole trustee


Distinction between management services and investment services

Merger of pension fund, legal services

Outside scope of VAT

Payments made for outside scope items

Payments received for non-supplies

Personal pension schemes, providing or arranging insurance cover

Property company providing, secondment of employees to subsidiary


Services supplied for consideration


Supply by member of group to trustees