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Results: 1-10 of 12

Pensions and the VAT merry-go-round the “Wheels” case

  • Squire Sanders
  • -
  • European Union
  • -
  • March 14 2013

"Beyond the everyday world lies the world of VAT, a kind of fiscal theme park in which factual and legal realities are suspended or inverted"

Pensions tax relief pared back once again

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 5 2012

Squire Sanders is disappointed to note that the Government is yet again meddling with pensions tax relief

Hot topics in pensions

  • Squire Sanders
  • -
  • European Union, United Kingdom
  • -
  • April 20 2012

The High Court considered whether the pension plan trustees could use a discretion in the rules to switch to CPI for indexing deferred and pensioner benefits

Fixed protection and life assurance cover: beware HMRC’s unexpected stance!

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 31 2012

HMRC has recently taken an unexpected stance in relation to the extent to which fixed protection is compatible with ongoing life assurance cover

Information requirements and ‘scheme pays’

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • October 5 2011

In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’

Introducing FATCA

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • August 11 2011

If you have not yet heard about “FATCA”, you will in the near future

Review - pensions

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • June 21 2011

HMRC has indicated that pension plan trustees can retrospectively change Pension Input Periods up until the point that the Finance Bill 2011 receives Royal Assent (which is currently expected sometime in July

Taxing times

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • January 12 2011

The Lifetime Allowance will reduce from £1.8m to £1.5m as from 6 April 2012

Looking ahead to 6 April 2011

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 11 2010

With effect from 6 April 2011 individuals with an income of £180k or more will become subject to legislation which is designed to reduce the value of the tax relief on their pension contributions to registered pension plans from 50 to 20

Tax refunds for pension schemes

  • Squire Sanders
  • -
  • European Union, United Kingdom
  • -
  • July 31 2009

Following a recent European Court of Justice ruling (in the case of Aberdeen Property Fininvest Alpha Oy), pension schemes should not be subject to withholding tax on dividends received from investments in other EU countries (unless that country applies such withholding tax in its own country to its own pension funds

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