Editorial - A glimmer of good news... maybe

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PENSION schemes will no doubt be pleased to hear that the National Association of Pension Funds is considering launching a test case against HM Revenue and Customs in a bid to help them recover an estimated £300m in overpaid value added tax.

When the European Court of Justice ruled that investment trusts should be exempt from paying VAT last month, tax experts were quick to say the ruling could be extended to pension funds. Yet HMRC...

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