VAT recovery for pension schemes – making the most of your opportunities

A number of high profile cases have raised the prospect that trustees and sponsoring employers of pension schemes may be able to recover VAT paid on investment services or that the provision of services should have been exempt from VAT.  The amounts of money involved could be substantial.  Claims may be time restricted so trustees should consider protecting their position by issuing protective claims.  This process is usually straightforward and relatively inexpensive and, in some cases, may simply involve writing to HMRC.


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