ECJ Confirms Pension Fund Management Services Not ... - Westlaw

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ECJ confirms pension fund management services not exempt from VAT | Practical Law https://content.next.westlaw.com/practical-law/document/Ice9239e3094e11ebbea4f0dc9fb69570/ECJ-confirms-pension-fund-management-services-not-exempt-from-VAT?viewType=FullText&transitionType=Default&contextData=(sc.Default) The ECJ has held, in United Biscuits (Pension Trustees) Ltd and another v HMRC (Case C-235/19) EU:C:2020:801, that pension fund management services that did not provide any indemnity for risk were not within the exemption from VAT for insurance services. ECJ confirms pension fund management services not exempt from VAT
  • Practical Law UK Legal Update w-027-8531
  •  (Approx. 3 pages)
ECJ confirms pension fund management services not exempt from VAT by Practical Law Tax Related Content
Published on 08 Oct 2020United Kingdom
The ECJ has held, in United Biscuits (Pension Trustees) Ltd and another v HMRC (Case C-235/19) EU:C:2020:801, that pension fund management services that did not provide any indemnity for risk were not within the exemption from VAT for insurance services.

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