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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

Trustee knowledge update - May 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

Employee share plans - recent developments

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • April 8 2013

There have been a number of positive developments for employee share plans over recent weeks, as part of the Budget, the publication of the Finance

Trustee knowledge update - February 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • February 22 2013

Welcome to the February 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with

Office of Tax Simplification - proposals for unapproved share schemes and employee trusts

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

The Office of Tax Simplification (OTS) yesterday published its final report on tax changes to unapproved employee share arrangements, including

Trustee knowledge

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 23 2012

Trustees of occupational pension schemes now have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme