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Results: 11-20 of 3,371

MOSS consequential amendments to the VAT regulations 1995 (SI 19952518): ConDoc

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

HMRC has published a consultation inviting views on the proposed amendments brought about by the introduction of the Mini One Stop Shop (MOSS

Budget changes - draft Taxation of Pensions Bill

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • August 28 2014

Comments are invited on this new draft legislation, which will make the pensions flexibility changes outlined in the Budget 2014, by 3 September 2014

HMRC publishes draft Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order and draft guidance

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • August 28 2014

On 29 July, 2014, HMRC published the above draft Order which will make several Technical Changes to the annual allowance regime. The main changes

Finance Bill 2014 receives Royal Assent

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • August 28 2014

On 17 July 2014, the current Finance Bill received Royal Assent to become the Finance Act 2014. Its key provisions are outlined below. As a reminder

Abolition of contracting-out HMRC publishes update on GMP reconciliation service

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • August 28 2014

Of interest to schemes which are contracted-out on a final salary basis is HMRC's website on GMP reconciliation, details of which are available below

HMRC Publishes Pension Schemes Newsletter no. 64

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • August 28 2014

HMRC's latest pensions newsletter includes items on the Budget flexibilities, IP 2014, pensions liberation and changes to the annual allowance

First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the group parent

  • RPC
  • -
  • United Kingdom
  • -
  • August 27 2014

In Norseman Gold plc v HMRC the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") against

Proposed new DC tax rules new benefit payment options for DC savers from 6 April 2015

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • August 26 2014

HM Treasury has published draft legislation which will update the tax rules relating to how individuals can access money purchase pension savings

Pensions: HMRC’s Autumn “to do” list for trustees

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 22 2014

HMRC has been unusually active over the summer in relation to pensions. We have therefore put together a note summarising some current and pending

Podcast: episode 7 - the view from Mayer Brown

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 22 2014

Richard Goldstein talks about the Government’s response to its “Freedom and Choice in Pensions” consultation on the new changes to the way that