Search results

Order by most recent / most popular / relevance

Results: 1-10 of 47

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Baker & McKenzie
-
European Union, United Kingdom
-
April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common

HMRC clarifies what can constitutue an "arrangement"

Baker & McKenzie
-
United Kingdom
-
January 26 2012

HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes

Employment Tribunal decision on civil partnerships

Baker & McKenzie
-
United Kingdom
-
January 31 2013

In a recent decision, the Employment Tribunal has held that the employer and trustees of a pension scheme had discriminated against a member on the

DWP rules out commutation of "micro pots"

Baker & McKenzie
-
United Kingdom
-
January 31 2013

The Government has announced that members of DC schemes with "micro-pots" will not be able to commute these following the introduction of the

Pensions Regulator sets out plans for its 2012 communications with DB schemes

Baker & McKenzie
-
United Kingdom
-
January 26 2012

The Pensions Regulator has provided more detail of its plans for communicating on defined benefit issues during 2012

DWP consulting on possible method for equalising guaranteed minimum pensions

Baker & McKenzie
-
United Kingdom
-
January 26 2012

The Department for Work and Pensions is having to amend current legislation to remove the need to identify an opposite sex comparator when equalising guaranteed minimum pensions

HMRC publishes guidance on "fixed protection" in relation to lifetime allowance

Baker & McKenzie
-
United Kingdom
-
January 26 2012

The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012

High Court confirms that pension reciprocation plans are invalid

Baker & McKenzie
-
United Kingdom
-
January 26 2012

The High Court has held, in Dalriada Trustees Limited v Faulds and others, that pension reciprocation plans, which sought to allow early access to pensions savings by giving scheme members the chance to borrow from members of other pension schemes, are invalid and that no further loan payments can be made under such PRPs

PPD publishes consultation on funding determinations

Baker & McKenzie
-
United Kingdom
-
July 25 2012

The Pension Protection Fund (the "PPF") is consulting on changes introduced by the Pensions Act 2011 which allow the PPF to use a funding determination instead of a Section 143 valuation where a scheme in a PPF assessment period is either very underfunded or very overfunded