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Budget 2014 - Pension tax changes

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • May 1 2014

The Finance (No 2) Bill contains provisions which will make various relaxations to the pension tax regime. Although the Bill is not yet in force, the

Section 75 debts: grace period

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

A participating employer in a multi-employer scheme who ceases to employ any active members may avoid triggering a section 75 debt if he informs the trustees that he intends to employ an active member within 12 months (and in fact does so

Insolvency and restructuring of employers - issues for trustees of defined benefit pension schemes

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • September 20 2012

The credit crunch caused problems for businesses at the same time as the value of pension scheme assets plunged, adding ballooning defined benefit pension deficits to the woes of struggling companies

CPIRPI switch

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

The DWP has issued response to its consultation on the impact of using CPI as the measure of price inflation on private sector occupational pension schemes

Scheme pays

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

Draft regulations issued 20 May 2011

Section 75 debts: group guarantees

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

Informal consultation issued December 2010

Default investment options

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment

Public sector outsourcing: withdrawal of two-tier code

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

The Government has announced the withdrawal of the two-tier code requiring public sector bodies which outsource services to require minimum contractual obligations from their suppliers in respect of staff who work alongside any staff transferred from the public sector body

Early access to pension savings

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

HM Treasury has issued a consultation response following its call for evidence in December 2010. It has concluded that early access to pension savings should not be considered at the present time

Maladministration not to provide information following scheme alterations

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

In a case concerning a survivor's pension, the Pension Ombudsman has held that it was maladministration for the administering authority not to inform a member of alterations made to the scheme