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Trusts & Trustees Advance Access originally published online on April 17, 2009
Trusts & Trustees 2009 15(4):243-245; doi:10.1093/tandt/ttp022
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© The Author (2009). Published by Oxford University Press. All rights reserved.

VAT on management of collective investments funds

JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Custom (C-363/05)

Andrew Loan*

On 28 June 2007, the ECJ delivered its judgment, deciding that the term "special investment funds" can include closed-ended investment funds, and, consequently, that the management fees paid by those funds can in principle be exempt from VAT in the same way as the management costs of open-ended funds. This case note looks at that decision in light of recent developments.

Correspondence: *Andrew Loan, Macfarlanes LLP, 20 Cursitor Street, London, EC4A 1LT, UK. Tel: +44 (2)20 7831 9222; Email: andrew.loan{at}macfarlanes.com


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