VAT and pension costs

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HMRC Brief 43/14 sets out HMRC"s latest position in connection with the decision of the European Court of Justice (ECJ) in Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen (Case C-26/12). This follows from HMRC Brief 6/2014 which set out HMRC’s initial reaction to the judgment and takes into account the recent ECJ decision in ATP Pension Service A/S v The Skatteministeriet (Case C-464/12). HMRC say they are changing their policy on the recovery of input tax in relation to the management of pension schemes as a result of the PPG decision such that that there are circumstances where employers may be able to claim input tax in relation to pension schemes where they could not do so previously say Harris & Co chartered accountants Northampton

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