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Results: 1-8 of 8

The Registered Pension Schemes (Authorised Payments) Regulations 2009 the wait is almost over

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 26 2009

Despite recent press reports predicting further delay, the Registered Pension Schemes (Authorised Payments) Regulations 2009 were laid before the House of Commons on 8 May 2009 and are due to come into force on 1 June 2009

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

Budget bombshell for high earners

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2009

Budget 2009 announced fundamental changes to how individuals with taxable income over £150k are to be treated in respect of their pension contributions

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

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

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

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