DB sponsors take a hit on VAT

Naomi Rainey explores difficulties schemes will face due to HMRC’s interpretation of an ECJ ruling

clock

Taxes may be one of only two certain things in life, they are rarely simple.

It's no surprise that an HM Revenue and Customs (HMRC) amendment to VAT rules may not be as positive as it first seemed. Last year, the European Court of Justice (ECJ) ruled sponsor employers co...

To continue reading this article...

Join Professional Pensions

Become a Professional Pensions Lite Member today

  • Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
  • Receive important and breaking news stories via our two daily news alerts
  • Hear from industry experts and other forward-thinking leaders

Are you a trustee, investment consultant or in-house pension and benefit scheme professional? You can apply for full complimentary access here

Join now

 

Already a Professional Pensions
member?

Login

More on Law and Regulation

PMI: Why a new pension system needs a new regulatory approach

PMI: Why a new pension system needs a new regulatory approach

Helen Forrest Hall says the future lies in regulating people rather than process

Helen Forrest Hall
clock 31 March 2026 • 4 min read
SPP: Covenant assessment under the new funding regime

SPP: Covenant assessment under the new funding regime

Guy Jackson says advisers and employers are now operating under a more structured framework

Guy Jackson
clock 24 March 2026 • 3 min read
House of Lords amendment will add scale test exemption for sub-sized DC schemes

House of Lords amendment will add scale test exemption for sub-sized DC schemes

Amendment will allow TPR to exempt schemes that prove they offer good value to members

Jonathan Stapleton
clock 23 March 2026 • 2 min read
Trustpilot