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13 results found

Article

Squire Patton Boggs | United Kingdom | 17 Apr 2019

Stamp Duty Land Tax - Shortening of Filing Window

Effective from 1 March 2019, the filing window within which Stamp Duty Land Tax (SDLT) returns must be filed, and tax paid, is shortening from the

Article

Squire Patton Boggs | United Kingdom | 10 Nov 2017

VAT on pension costs - some good news!

It’s a while since we last commented on VAT on pensions but we return with some good news which HMRC have quietly slipped out in updated content to

Article

Squire Patton Boggs | United Kingdom, European Union | 5 Sep 2016

UK pensions VAT - yet another update

Keen readers will recall the long-running saga of the correct treatment of VAT incurred by employers on pension fund costs. Following rulings by the

Article

Squire Patton Boggs | United Kingdom | 14 Jul 2016

Moving the Tax Goalposts for UK Land

Changes introduced by the government, having effect in relation to disposals on or after 5 July, could have a major impact on the way transactions

Article

Squire Patton Boggs | United Kingdom | 26 Oct 2015

Just when you thought it was safe to back into the water

You may remember that HMRC said they would issue further guidance on the VAT treatment of DB pension fund administration costs over the summer. Well

Article

Squire Patton Boggs | United Kingdom | 18 May 2015

Defined benefit pension plans - VAT cost saving opportunities

In response to a decision of the Court of Justice of the European Union, HM Revenue & Customs (HMRC) has changed its position regarding an employer's

Article

Squire Patton Boggs | United Kingdom | 26 Nov 2014

VAT and UK pensions schemes the saga continues

HMRC has now issued further guidance on the implications of the CJEU rulings in ATP and PPG, two cases that dealt with the VAT treatment of costs

Article

Squire Patton Boggs | United Kingdom | 11 Jun 2014

VAT on UK pension costs a welcome respite?

Back in February, HMRC issued Brief 0614 outlining their response to the European Court decision in the PPG case. This promised a change in the long

Article

Squire Patton Boggs | United Kingdom | 4 Feb 2014

VAT on UK pension fund costs HMRC give and take

The VAT treatment of UK pension fund management costs has become a bit of a minefield in recent years, with a number of long-running court cases

Article

Squire Patton Boggs | United Kingdom | 1 Dec 2009

Clearing a way through the tax jungle

The Budget 2009 introduced a series of reforms to the UK’s income tax and pensions tax relief rules.

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