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Results: 1-10 of 105

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes

  • Hogan Lovells
  • -
  • United Kingdom, USA
  • -
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"

HMRC other news

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

HMRC has issued the first in a series of bulletins, intended to provide updates on activities linked to the cessation of contracting-out in April

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

From the courts

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

The ECJ has confirmed that an occupational DC scheme can claim exemption from VAT on third-party administration expenses, on the basis that the

Pension Protection Fund (PPF)

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

The PPF has consulted on changing the assumptions used for section 143 valuations (used for schemes in assessment periods) and section 179 valuations

Moral hazard: extension of time limits

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

The Pensions Bill will amend the moral hazard provisions so that the act (or failure to act) which is the subject of a contribution notice (CN) must have happened within the period of six years before the Regulator gives a warming notice in respect of the proposed CN

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

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

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