In Revenue & Customs Brief 8/2015, HMRC provides further guidance on the deduction of VAT on pension fund management costs by sponsoring employers of defined benefit pension schemes. In Colaingrove, the Upper Tribunal held that the provision of electricity forming part of a single complex supply of fully serviced holiday accommodation should not benefit from a reduced rate of VAT. Budget 2015 announced new VAT deduction rules for partially exempt businesses with foreign branches. In Commission v Luxembourg and Commission v France, the CJEU held that a reduced rate of VAT could not be applied to supplies of e-books.
