The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.
Daniel Lyons look forward to the advocate general’s opinion in the Danish case of ATP PensionService A/S
Timothy Jarvis comments on the CJEU judgment in PPG Holdings concerning VAT recovery for pension funds.
David Anderson and Matthew Rees consider the Advocate General’s opinion in PPG Holdings, the latest case to consider whether defined benefit pension schemes are ‘special investment funds’ for VAT purposes.