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...

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