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Claire Southern Hogan Lovells

Results 1 to 5 of 101



Pensions monthly planner - issue 32 *

United Kingdom - October 18 2012
Principal new developments in pensions are set out alphabetically by topic in four main sections – arranged according to when the changes had or are expected to have effect.

Co-authors: Jane Samsworth, Duncan Buchanan , Katie Banks , Jill Clucas.


Pensions monthly update *

United Kingdom - October 18 2012
The Pensions Regulator has published a report examining how some of the flexibilities in the defined benefit funding regime have been used by schemes and employers.

Co-authors: Jane Samsworth, Duncan Buchanan , Katie Banks .


Pensions monthly update *

United Kingdom - September 24 2012
The DWP has issued consultation on proposed autoenrolment thresholds for 2013/14 as follows: £9,205 for the earnings trigger (to align with the PAYE threshold); Around £5,720 (projected value) for the lower limit of the qualifying earnings band (to align with the National Insurance Contributions (NICs) lower earnings limit); £41,450 for the upper limit of the qualifying earnings band (to align with the NICS upper earnings limit.

Co-authors: Jane Samsworth, Duncan Buchanan , Katie Banks .


Insolvency and restructuring of employers - issues for trustees of defined benefit pension schemes *

United Kingdom - September 20 2012
The credit crunch caused problems for businesses at the same time as the value of pension scheme assets plunged, adding ballooning defined benefit pension deficits to the woes of struggling companies.

Co-authors: Jane Samsworth, Duncan Buchanan , Katie Banks .


The Foreign Account Tax Compliance Act (FATCA) – potential implications for UK pension schemes *

United Kingdom, USA - July 31 2012
The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons".

Co-authors: Jane Samsworth, Duncan Buchanan , Katie Banks , Stephen Ito.


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