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 , Claire Southern .

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Kay Review of UK Equity Markets and Long-Term Decision Making *

United Kingdom - October 21 2011
The Kay Review, set up in June 2011, has issued a call for evidence.

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

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Ill health early retirement – decision-maker should not abrogate its responsibility *

United Kingdom - October 21 2011
In relation to a complaint about ill health early retirement, the Deputy Pensions Ombudsman has criticised the employer council for not asking more questions of their medical advisers.

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

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Court of Appeal confirms that pensions financial support directions and contribution notices are expenses *

United Kingdom - October 21 2011
In related Nortel and Lehman Brothers cases, the Court of Appeal has ruled that financial support directions ("FSDs") and contribution notices ("CNs") issued under the Pensions Act 2004 rank as expenses if they are issued against insolvent targets.

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

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Actuarial guidance notes *

United Kingdom - October 21 2011
The Actuarial Profession has finalised a framework for use of discount rates in actuarial work.

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

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