In United Biscuits, the High Court held that pension fund management services provided by non-insurers are not exempt from VAT. In Cussens, the CJEU held that the EU law principle prohibiting abuse of rights (per Halifax) may be invoked without domestic implementing legislation and applies where arrangements pre-date Halifax. In ING, the Court of Appeal held that the provision of ‘free’ deposit bank accounts should be treated as a supply for VAT purposes in return for consideration capable of being expressed in monetary form. As announced in the Autumn Budget, on 1 December HMRC published a number of responses to consultations.
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