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HMRC publishes revised VAT policy on pension fund administration and investment management costs
  • RPC
  • United Kingdom
  • February 2 2015

On 25 November 2014, HMRC confirmed that employers could deduct as input tax VAT on both the administration costs, and investment management costs


VAT claim by any other name
  • RPC
  • United Kingdom
  • January 29 2015

In Rio Tinto London Limited, the FTT concluded that there was no evidence that services had been overcharged and, consequently, that a credit note


Updates to the VAT finance manual
  • RPC
  • United Kingdom, European Union
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that


HMRC brief on VAT treatment of certain portfolio management fees
  • RPC
  • United Kingdom
  • July 24 2013

On 25 June 2013, HMRC published Brief 1113 modifying the VAT treatment of certain supplies made by portfolio investment managers. The Brief follows