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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"
Finance Bill 2012
- Hogan Lovells
- -
- United Kingdom
- -
- October 21 2011
The Treasury has confirmed that draft legislation to enact measures announced in the Budget 2011 for inclusion in the Finance Bill 2012 will be issued on 6 December 2011
Registered Pension Schemes Manual
- Hogan Lovells
- -
- United Kingdom
- -
- October 21 2011
HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 2011
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
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
HMRC: flexible drawdown
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011
HMRC: flexible drawdown
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits
HMRC: employer asset-backed pension contributions
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Government has issued consultation aimed at preventing double faze relief when employers use assets to back contributions to pension schemes
HMRC: provision of information
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011301 and The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011302 in force on 6 April 2011
Finance Bill
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
Schemes will be given more flexibility to align their PIPs with the tax year regardless of whether they have previously chosen a different PIP
Current Search
- Firm Name - Hogan Lovells
- Jurisdiction - United Kingdom
- Author - Duncan Buchanan
- Workarea - Corporate Tax