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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

Auto-enrolment

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

The Pensions Regulator has issued updated Guidance Notes on auto-enrolment, revised to reflect changes to regulations in force in April 214

From the Pensions Ombudsman

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

The Deputy Pensions Ombudsman has held that, when considering whether a medical expert was "independent", the word "independent" must carry its

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

Investment: Myners' principles - DC arrangements

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

The Investment Governance Group (IGG) consulted on a proposed framework, (comprising Principles, Best Practice Guidance and a Table of Accountabilities), intended to be the accepted code of best practice for those responsible for investment decision-making and governance in DC schemes

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

HMRC: removal of requirement to take benefits by age 75

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

Draft regulations have been issued which will make consequential amendments relating to the removal of the annuitisation requirement

HMRC: reduction of lifetime allowance

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

The lifetime allowance will be reduced to £1.5million on 6 April 2012

Pensions Ombudsman: merger with PPF Ombudsman

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

The Government has announced that its proposals for reform of public bodies include the merger of the Pensions Ombudsman and the Pension Protection Fund Ombudsman

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