Six Pillars of ESG 7 Feb 2025 5 min read HMRC will no longer view investment costs as being subject to dual use. Instead, all the associated input tax incurred will be seen as the employer’s and deductible by the employer, subject to normal deduction rules. https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2025-vat-deduction-on-the-management-of-pension-funds/vat-deduction-on-the-management-of-pension-funds Find out more
Getting to Net Zero 12 Feb 2025 5 min read HMRC will no longer view investment costs as being subject to dual use. Instead, all the associated input tax incurred will be seen as the employer’s and deductible by the employer, subject to normal deduction rules. https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2025-vat-deduction-on-the-management-of-pension-funds/vat-deduction-on-the-management-of-pension-funds Find out more
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Responsible business 16 Dec 2024 5 min read HMRC will no longer view investment costs as being subject to dual use. Instead, all the associated input tax incurred will be seen as the employer’s and deductible by the employer, subject to normal deduction rules. https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2025-vat-deduction-on-the-management-of-pension-funds/vat-deduction-on-the-management-of-pension-funds Find out more
Good News for Pension Fund Employers: HMRC mark a new era for Pension Investment Cost Recovery 26 June 2025 By Chris Brown
The Tragedy (and Triumph) of EMI Options: Why We Keep Saying the Same Thing 16 June 2025 By Nigel Watson