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Defined benefit schemes should not have to pay VAT on investment management services NAPF and HMRC take dispute to ECJ

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • April 4 2011

HMRC and the National Association of Pension Funds have referred a two-year legal dispute over whether DB schemes should have to pay VAT on investment management services to the European Court of Justice

Use of gender related factors: Government issues its statement on the Test-Achats case

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • August 5 2011

In March 2011, we reported on the European Court of Justice decision in the Test-Achats case, that from 21 December 2012 insurers would no longer be allowed to use gender-related factors in determining premiums and benefits in insurance contracts

ECJ upholds legitimate justification for mandatory retirement age

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • October 3 2011

Discrimination is normally only allowed under European law where the discriminatory measure can be objectively justified; this means showing that the measure is an 'appropriate and necessary' way of achieving a legitimate aim