Administration services

Commentary – VAT Reporter ¶41-700(14)

Cases on pension schemes

Commentary – VAT Reporter ¶19-162

Input tax

Actuary reports

Case Law – Manchester Ship Canal Co. v. Commissioners of Customs and Excise. (1982) 1 BVC 471

Generally

Commentary – VAT Reporter ¶105 ; VAT Reporter ¶19-162

Management and operation services

Case Law – Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen (Case C-26/12). [2013] BVC 372

Professional services received for purpose of administration of fund

Case Law – Commissioners of Customs & Excise v. British Railways Board. (1975) 1 BVC 56 ; Customs and Excise Commissioners v. British Railways Board. (1976) 1 BVC 103

Revised HMRC policy

Commentary – VAT Reporter ¶19-162

Trustee, professional advice

Case Law – Capital Cranfield Trustees Ltd [2008] BVC 2,201

Local authorities and similar bodies

Administration expenses

Commentary – VAT Reporter ¶51-225

Administrative concession

Commentary – VAT Reporter ¶51-225

Generally

Commentary – VAT Reporter ¶51-225 ; VAT Reporter ¶51-500

Investment expenses

Commentary – VAT Reporter ¶51-225

Sole trustee

Commentary – VAT Reporter ¶51-225

Management

Distinction between management services and investment services

Commentary – VAT Reporter ¶19-162

Treatment

Commentary – VAT Reporter ¶40-200(33)

Merger of pension fund, legal services

Commentary – VAT Reporter ¶19-118

Outside scope of VAT

Payments made for outside scope items

Commentary – VAT Reporter ¶10-604

Payments received for non-supplies

Commentary – VAT Reporter ¶10-602

Personal pension schemes, providing or arranging insurance cover

Case Law – Winterthur Life UK Ltd (formerly Provident Life Association Ltd). [1997] BVC 2,433

Property company providing, secondment of employees to subsidiary

Case Law – Cumbrae Properties (1963) Ltd. v. Customs and Excise Commissioners. (1981) 1 BVC 438

Registration

Commentary – VAT Reporter ¶43-886

Services supplied for consideration

Generally

Case Law – National Coal Board v. Commissioners of Customs and Excise. Commissioners of Customs and Excise v. National Coal Board. (1982) 1 BVC 515

Supply by member of group to trustees

Case Law – Midland Bank plc. [1991] BVC 749