SIF

Fund management exemption.

Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Nick Skerrett and Matthew Rees review the decision of the CJEU which widens the VAT SIF management exemption.

Howard Sharkett and Richard Louden review the judgment of the CJEU in Wheels and its impact on occupational pension schemes