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Results: 1-10 of 23

Pension schemes as super-creditors: Court of Appeal rules in Nortel and Lehman Brothers

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • November 29 2011

This appeal was brought by the insolvency practitioners dealing with the Nortel and Lehman Brothers companies

Pensions Act 2011

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • November 29 2011

The Pensions Act 2011 received Royal Assent on 3 November

Hybrid schemes: new statement from the Regulator

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • November 29 2011

The Regulator has published a statement on hybrid schemes, “Understanding and managing your hybrid scheme”

Reduction in Lifetime Allowance: HMRC guidance on applying for fixed protection

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • November 29 2011

The Lifetime Allowance is to be reduced from £1.8m to £1.5m on 6 April 2012

Incomplete scheme amendment: High Court offers a lifeline

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • November 29 2011

There have been a number of recent cases where the courts have been very strict in requiring trustees and employers to follow the procedural requirements of the scheme’s amendment power to the letter

PPF developments: onerous contracts, guidance on levy reduction and interest on late payments

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • March 26 2010

When the Board of the PPF takes over responsibility for a scheme, it has the power to disapply or modify any terms of a contract (for example, an investment management agreement) which it considers to be onerous

Defining money purchase benefits: Court of Appeal decision

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • March 26 2010

A key question in the winding up of a pension scheme is whether all or any of the benefits are 'money purchase benefits' as these will fall outside the statutory priority order and, effectively, be safe in the hands of the member

Employer debt: new restructuring easements effective from 6 April

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • March 26 2010

In our September 2009 Pensions update we reported on proposals to make changes to the employer debt regime aimed at assisting corporate restructurings

Snippets from HMRC: managing the scheme sanction charge and changes to the special annual allowance

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • March 26 2010

A scheme sanction tax charge of 40 can arise when an unauthorised payment is made to or in respect of a member

Budget 2010: no surprises on pensions

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • March 26 2010

The Budget on 24 March did not throw up any great surprises on pensions