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Repayments of tax on investment income: new arrangements from August

Nabarro LLP
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United Kingdom
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May 30 2009

HMRC has published guidance on new, more cost-effective, arrangements for repayments of UK tax deducted at source on the investment income of registered pension schemes, effective from 1 August 2009

Sole scheme member’s invalid winding-up and transfer out: Thorpe -v- HMRC

Nabarro LLP
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United Kingdom
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May 30 2009

This case concerns an attempt by a sole scheme member to have the entire pension fund transferred to him tax-free

Financial Assistance Scheme: severe ill-health payments

Nabarro LLP
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United Kingdom
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May 30 2009

Regulations brought further extensions to the Financial Assistance Scheme from 27 March 2009, allowing for "severe ill-health payments"

GMP conversion: regulations in force from 6 April 2009

Nabarro LLP
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United Kingdom
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May 30 2009

The regulations to enable GMPs to be converted to scheme benefits were laid on 2 April and came into force on 6 April 2009

Statement by the Pensions Regulator: Alert to risks in the economic downturn

Nabarro LLP
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United Kingdom
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May 30 2009

Further to its statements in October 2008 and February 2009 setting out its general position to trustees and employers facing depleted asset values and increased scheme deficits in the current economic climate, the Regulator has issued a further statement, Alert to risks in the downturn

Budget 2009: restriction on higher rate tax relief on pension contributions

Nabarro LLP
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United Kingdom
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May 30 2009

The Budget on 22 April 2009 announced a number of changes which will affect pension provision for high earners from 6 April 2011

Employer consultation: revised DWP guidance

Nabarro LLP
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United Kingdom
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May 30 2009

The DWP has issued revised guidance on the employer consultation regulations, replacing the March 2006 version

PPF good practice guide for trustees

Nabarro LLP
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United Kingdom
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February 26 2009

The PPF has issued a good practice guide for trustees of schemes with an insolvent employer, which is aimed at taking them through the assessment period effectively and efficiently and which takes into account the PPF's experience of the common issues experienced by trustees during an assessment period

Reminder: lifetime allowance deadline for claiming protection 5 April

Nabarro LLP
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United Kingdom
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February 26 2009

This is a further reminder that the deadline for scheme members to notify HMRC that they wish to claim primary or enhanced Lifetime Allowance protection is 5 April 2009