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Results: 1-10 of 96

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

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"

Equality Act 2010

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

The Equality and Human Rights Commission issued guidance on the Act in July 2010

HMRC: reduction in annual allowance - pension input periods

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

HMRC has issued guidance intended to help schemes that have not so far nominated a pension input period (PIP

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

CPIRPI indexation and revaluation

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

The Consumer Prices Index (CPI) will replace the Retail Prices Index (RPI) when calculating the minimum statutory requirements for indexation of pensions in payment and revaluation of deferred pensions

HMRC: disguised remuneration

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

The Government is bringing in legislation to tackle arrangements aimed at reducing or avoiding tax or National Insurance liabilities when rewarding employees

Pensions monthly planner

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 17 2011

Principal new developments in pensions are set out alphabetically by topic in four main sections arranged according to when the changes had or are expected to have effect

Kay Review of UK Equity Markets and Long-Term Decision Making

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 21 2011

The Kay Review, set up in June 2011, has issued a call for evidence

Ill health early retirement decision-maker should not abrogate its responsibility

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 21 2011

In relation to a complaint about ill health early retirement, the Deputy Pensions Ombudsman has criticised the employer council for not asking more questions of their medical advisers