JHA LLP | London Tax Disputes Solicitors & Barristers

ECJ must still answer VAT exemption question for defined contribution schemes after Wheels ruling

14 March 2013

Author: JHA

Originally printed in International Tax Review Premium on 14 March 2013

The European Court of Justice (ECJ) handed down judgment in Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for HMRC on March 7 2013.

Robert Waterson, senior associate at Hage Aaronson, analyses the ruling and explains why the ECJ still needs to answer the question of whether management services provided to defined contribution schemes could qualify for VAT exemption.

Continue reading at International Tax Review Premium (subscription required) or

Access the complete article in PDF format.

Return to List of Articles by UK Lawyers on Tax Disputes, Tax Litigation, HMRC Tax Appeal

Return to Listings

Left Button on Tax Dispute & Tax Litigation Lawyers in London

Our Insights

Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

Navigating Domicile Enquiries: Recent Case Review

In recent months, the First-tier Tax Tribunal has presided over 3 headline grabbing domicile cases which, whilst offering little precedential value, set out some useful commentary on the multi factorial approach taken by HMRC and ultimately the tribunal in determining an individual’s domicile status. This note reviews the decisions made in Shah v HMRC [2023] UK FTT 539 (TC), Strachan v HMRC [2023] UKFTT 00617 (TC) and Coller v HMRC [2023] UKFTT 212 (TC).

Mini Umbrella Companies (“MUCs”) Success at Tribunal (Labour Supply; Kittel fraud; Fini fraud)

Iain MacWhannell, instructing David Bedenham, successfully represented an employment intermediary in an appeal against a denial of input tax and £15 million VAT assessment.

The End is Nigh for the Non-Dom Regime

Published in ThoughtLeaders4 Private Client Magazine, Helen McGhee expert analysis of the current state of non-dom tax regime and it's future.

HMRC Makes Changes to COP9

On 14 June 2023, HMRC published a substantially rewritten Code of Practice 9 (“COP9”). Helen McGhee and Megan Durnford set out the key changes implemented as a result of this publication.

Pandora Papers: HMRC issues nudge letters

The Pandora Papers leak of almost 12m documents back in 2021 purportedly exposed the secret accounts and dealings (including potential tax evasion/ avoidance and money laundering) of 35 world leaders (including the late HM Elizabeth II), as well as many politicians and billionaires. The data was obtained by the International Consortium of Investigative Journalists in Washington DC and led to one of the biggest ever global financial investigations.

Right Button on Tax Dispute & Tax Litigation Lawyers in London

View Our Insights