The Weekly Law Reports
[2018] 4 WLR 18
Chancery Division
United Biscuits (Pension Trustees) Ltd and another
v
Revenue and Customs Commissioners
[2017] EWHC 2895 (Ch)
2017 Oct 12, 13, 17, 18, 19; Nov 30
Warren J
Revenue— Value added tax— Exemptions— Pension fund management services provided by non-insurers— Whether services supplied “insurance ... transactions”— Whether exempt from VAT—
Council Directive 77/388/EEC, art 13(B)(a)
—
Council Directive 2006/112/EC, art 135(1)(a)
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