VAT Update 19 - pension fund management, VAT grouping, and charities and the reverse charge
Tax
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VAT
June 12, 2026

VAT Update 19 - pension fund management, VAT grouping, and charities and the reverse charge

In this edition we cover HMRC guidance on VAT invoices and VAT recovery on pension fund management. We also look at a case from the financial services sector on VAT grouping and establishment. Our VAT tip is around charities and the reverse charge.

Tax
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VAT
Updated: June 22, 2026