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A round-up of pensions developments: April 2012

Herbert Smith Freehills LLP
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United Kingdom
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May 4 2012

The Pensions Regulator has published a statement setting out the procedure for employers to follow to bring forward their auto-enrolment staging dates

Desmonds & Sons: Upper Tribunal turns down attempts to impose a contribution notice on an additional party but holds it has power to increase the amounts under contribution notices already imposed

Herbert Smith Freehills LLP
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United Kingdom
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April 26 2012

The Upper Tribunal has issued its interim decision in an appeal from a decision by the Determinations Panel of the Pensions Regulator to impose a contribution notice (CN) on two director shareholders requiring them to pay a total of £1m into the company's defined benefit pension scheme

A round up of pensions developments

Herbert Smith Freehills LLP
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United Kingdom
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April 4 2012

Under the Finance Act 2011, the lifetime allowance (LTA) will be reduced from its current level of £1.8m to £1.5m from 6 April 2012

A round-up of pensions developments

Herbert Smith Freehills LLP
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United Kingdom
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March 2 2012

From April 2012, it will no longer be possible for schemes to contract out on a defined contribution (DC) basis

Just when it was safe to go back into the water HMRC introduces further amendments to the taxation of asset-backed funding arrangements

Herbert Smith Freehills LLP
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United Kingdom
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February 24 2012

On 29 November 2011, the Government announced changes to the tax rules for tax relief on asset-backed funding ("ABF") arrangements

Mitigating the impact of the reduced annual allowance

Herbert Smith Freehills LLP
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United Kingdom
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February 15 2012

The changes to the tax efficient savings regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances

A round-up of pensions developments

Herbert Smith Freehills LLP
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United Kingdom
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February 3 2012

An ancient Mexican tribe, the Mayans, may have predicted that the world would end in 2012 but for government departments, it is business as usual

DWP opens Pandora’s box by issuing draft regulations in relation to GMP equalisation and a possible method to equalise in relation to GMPs

Herbert Smith Freehills LLP
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United Kingdom
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January 27 2012

The DWP has issued, for consultation, draft regulations in relation to equalising for the effect of unequal Guaranteed Minimum Pensions (GMPs

A round-up of pensions developments: December 2011

Herbert Smith Freehills LLP
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United Kingdom
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January 3 2012

HMRC has published the fifth edition of its Countdown Bulletin, which deals with practical issues for pension schemes as a result of the abolition of protected rights from 6 April 2012

Draft guidance from the Pension Protection Fund on contingent assets

Herbert Smith Freehills LLP
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United Kingdom
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December 2 2011

The PPF has issued draft guidance on the contingent assets regime to be applicable to the PPF levy year April 2012March 2013

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A round-up of pensions developments: April 2012

Desmonds & Sons: Upper Tribunal turns down attempts to impose a contribution notice on an additional party but holds it has power to increase the amounts under contribution notices already imposed

A round up of pensions developments

A round-up of pensions developments

Just when it was safe to go back into the water HMRC introduces further amendments to the taxation of asset-backed funding arrangements

Mitigating the impact of the reduced annual allowance

A round-up of pensions developments

DWP opens Pandora’s box by issuing draft regulations in relation to GMP equalisation and a possible method to equalise in relation to GMPs

A round-up of pensions developments: December 2011

Draft guidance from the Pension Protection Fund on contingent assets

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