Nick Skerrett and Matthew Rees, of PwC, explain why the European Court of Justice’s (ECJ) ruling in the case of Wheels Common Investment Fund Trustees v HMRC means the question of VAT on investment management fees in the context of pensions remains unresolved and why taxpayers should not withdraw their claims just yet.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI
Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention