This notice replaces the November 2012 edition. Paragraph 2.9 has been amended to include guidance on the recovery of VAT on management costs by professional trustees who are appointed to run a pension scheme.

For full details see: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000089&propertyType=document#P10_263