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Employee incentives aspects of the Autumn Statement

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • December 5 2014

The Chancellor of the Exchequer yesterday delivered his Autumn Statement (which used to be known as the Pre-Budget Report). After successive years of

Pension schemes and VAT the latest developments

  • CMS Cameron McKenna
  • -
  • European Union, United Kingdom
  • -
  • December 1 2014

HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of

CMS international guide to pensions

  • CMS Cameron McKenna
  • -
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Czech Republic, France, Germany, Hungary, Italy, Netherlands, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Spain, Switzerland, Ukraine, United Kingdom
  • -
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to

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

Trustee knowledge update - August 2014

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 13 2014

From 27 March 2014, the annual cap on withdrawals for members with capped drawdown increased from 120 to 150 of a comparable annuity and the

HMRC templates for preparing for online filing of employee share plan returns

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 13 2014

HMRC has now published templates of information that companies should record in order to comply with their eventual online filing responsibilities

The Budget: wide-ranging DC reforms

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 20 2014

In what the Chancellor of the Exchequer has described as the most fundamental reform to the way people access their pensions in almost a century, the

Pension schemes and VAT: the Revenue speaks

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • February 6 2014

After a long silence, HMRC has issued a Revenue & Customs Brief responding to last summer's decision of the Court of Justice of the European Union in

Increase in SIP and SAYE limits

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • December 5 2013

The Government announced today that it proposes to increase the maximum amounts which employees can receive under the two tax favoured all-employee

Bulk transfers and the annual allowance: a way forward

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • July 17 2013

A technical issue under tax legislation has caused headaches for a number of pension schemes and employers involved in scheme mergers and other bulk