HMRC delays VAT rules for DB schemes

Michael Klimes
clock • 2 min read

HM Revenue and Customs (HMRC) has further delayed the implementation of rules on value-added tax (VAT) reclaims for defined benefit (DB) schemes until December 2017.

Trustees have been waiting for HMRC to clarify how they can reclaim tax on VAT related administration and management costs. This stems from the 2013 PPG Holdings case decided at the Court of Jus...

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

AMNT: The continued presence of a member voice on trustee boards is essential

AMNT: The continued presence of a member voice on trustee boards is essential

Lewis Brown takes a look at the DWP’s consultation on trustees and governance

Lewis Brown
clock 05 February 2026 • 4 min read
Robin Ellison – Beware TPR's Terry Smith problem

Robin Ellison – Beware TPR's Terry Smith problem

PP’s regular columnist says the latest VfM document is a ‘flagship of absurdity’

Robin Ellison
clock 05 February 2026 • 13 min read
LGPS scheme reforms to tackle gender pension gap and survivor benefits

LGPS scheme reforms to tackle gender pension gap and survivor benefits

Reforms follow consultation on access and fairness in the local government scheme

Jonathan Stapleton
clock 03 February 2026 • 2 min read
Trustpilot