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PENSION-FUNDS


This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.
CJEU rules again on VAT status of pension fund management.
Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Matthew Harrison (Withers) examines the impact of a recent Supreme Court decision.
Card image Rob Smith Ian Zeider Cathryn Vanderspar

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.

Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.
Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.
 

Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.

Etienne Wong (Old Square Tax Chambers) follows the ghost of the recent past to revisit a few intriguing developments in VAT over the past year.
 
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