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Trusts & Trustees Advance Access first published online on September 11, 2007
This version published online on April 18, 2008
Trusts & Trustees, doi:10.1093/tandt/ttm085
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© The Author (2007). Published by Oxford University Press. All rights reserved.

VAT on management of collective investments funds

Andrew Loan, Macfarlanes

Correspondence: Andrew Loan, Macfarlanes, 10 Norwich Street, London, EC4A 1BD, Tel: +44 (0)20 7831 9222, Email: andrew.loan@macfarlanes.com

The first 10% of the full text of this article appears below.


   VAT on management of collective investments funds
 
The European Court of Justice in Case C-363/05, JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs decided that the term ‘special investment funds’ can include closed-ended investment funds. Consequently, 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. The ECJ left the final decision up to the UK . . . [Full Text of this Article]


   Background
 

   ECJ rulings
 

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