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HMRC publishes technical guidance on anti-forestalling: some guidance on "material changes" and use of EFRBSs

Herbert Smith Freehills LLP
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United Kingdom
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October 21 2009

HMRC has published replacement technical guidance to accompany the anti-forestalling provisions of the Finance Act 2009

Short-service lump sum refunds: tax rate to increase

Herbert Smith Freehills LLP
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United Kingdom
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December 22 2009

With effect from 6 April 2010, these will be taxed at 20 on the first £20,000 and at 50 on the excess

Individuals with pre-tax incomes of over £130,000 will be caught by restrictions on pensions tax relief

Herbert Smith Freehills LLP
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United Kingdom
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December 22 2009

In April's Budget, it was announced that tax relief on pension contributions in respect of higher earners (those with taxable incomes in excess of £150,000) would be eroded with the effect that those with taxable incomes of over £180,000 would only receive tax relief at the rate of 20

HM Treasury announces restrictions to pensions tax relief from 2011

Herbert Smith Freehills LLP
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United Kingdom
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October 14 2010

HM Treasury has today confirmed that changes to pensions tax relief first proposed in June's Emergency Budget will go ahead with effect from April 2011

Restriction of pensions tax relief: a more detailed look

Herbert Smith Freehills LLP
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United Kingdom
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October 28 2010

On 14 October, the Government published a series of documents (including draft legislation) on its proposals to restrict pensions tax relief for high earners

Budget 2010: more detail on the high earner regime

Herbert Smith Freehills LLP
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United Kingdom
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May 6 2010

In March, the Treasury published its response to its consultation on implementing the restriction on tax relief for high earners (effective from April 2011), alongside the Budget documentation

Budget 2010 and the new high earner regime: government lays down an anti-avoidance marker

Herbert Smith Freehills LLP
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United Kingdom
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May 6 2010

Without great fanfare, the March Budget documentation contains what some have seen as an ominous reference to "future action" by the Government to crack down on trust-based attempts to avoid the post-April 2011 restrictions on the tax relief applicable to the pension savings of high earners (broadly, those whose taxable income is over £150,000

The issue: difficulties in changing a scheme’s PIP and problems with information requirements under the government’s tax proposals

Herbert Smith Freehills LLP
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United Kingdom
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December 3 2010

Administrative complications may arise where a scheme's "scheme year" (used, for example, to determine pensionable salary) and the tax year are out of sync with their PIP

The Finance Act 2009: anti-forestalling and beyond

Herbert Smith Freehills LLP
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United Kingdom
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August 12 2009

Under plans announced in April’s Budget, income tax relief on pension savings for individuals with taxable incomes of £150,000 or more will be restricted with effect from 6 April 2011

Full implementation of auto-enrolment delayed until 2017

Herbert Smith Freehills LLP
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United Kingdom
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December 22 2009

Hidden away in the Pre-Budget Report is reference to the "slower introduction" of auto-enrolment

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