JD Supra

UK Pensions: HMRC announcement creates opportunity to increase VAT recovery on pension investment costs

HMRC have announced a change to VAT policy to allow employers of defined benefit pension scheme to recover up to 100% of VAT on pension scheme investment costs. Employers and pension scheme trustees ...
JD Supra

UK HC Confirms HMRC Should Consider Allowing Input VAT Recovery On Robust Alternative Evidence – Even Where No VAT Invoice Exists

Hotelbeds UK Ltd operates as a wholesale supplier of hotel accommodation, purchasing rooms from UK VAT-registered hotels and reselling them to travel businesses. Due to industry practice, Hotelbeds ...