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Results: 1-10 of 3,376

Choose your advisor carefully a case of negligent tax advice on options

  • Bird & Bird
  • -
  • United Kingdom
  • -
  • September 15 2008

A recently published case before the Special Commissioners shows the danger of receiving (and giving) negligent tax advice in relation to employee share options

Regulator issues statement on employer-related investments: focus on asset-backed funding structures

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 3 2010

On 10 November, the Pensions Regulator published a statement on employer-related investments (ERIs) aimed at trustees, employers and their advisers

No festive cheer a disappointing end to the ROSIIP QROPS battle

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 4 2013

Those in the UK pensions industry will have been following the TMF QROPS (qualifying recognised overseas pension scheme) proceedings all the way

Procedure for issue of a contribution notice or financial support direction

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • November 30 2010

This briefing looks at the procedure followed by the Pensions Regulator (TPR) when seeking the issue of a contribution notice (CN) or financial support direction (FSD) under its 'moral hazard' powers under the Pensions Act 2004

More changes to tax relief for high earners on the way

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 19 2010

The Government is consulting on a fresh approach to limiting tax relief for pension saving by reducing both the annual allowance and the lifetime allowance

Default investment options

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment

UK's Pensions Regulator asserts powers against US companies with UK affiliates

  • Jones Day
  • -
  • United Kingdom, USA
  • -
  • November 18 2010

Since 2005, the UK's Pensions Regulator ("Regulator") has had the power, in certain circumstances, to issue notices against companies (including US companies) affiliated with UK companies sponsoring UK defined benefit pension plans

VAT on salary sacrifice arrangements

  • Dechert LLP
  • -
  • European Union, United Kingdom
  • -
  • October 26 2011

In this update, we report on the forthcoming changes to the tax treatment of salary sacrifice arrangements with effect from 1 January 2012

Pension auto-enrolment: new timetable for small businesses

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • February 8 2012

In our last E-Bulletin, we mentioned that the Department for Work and Pensions had confirmed in a Press Release that businesses employing fewer than 50 employees will not now have to auto-enrol their eligible jobholders in a qualifying pension scheme from April 2014, which was the original date scheduled for implementation

Review of auto-enrolment: remit established

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • August 4 2010

Following ministerial announcements trailing a Government review of the auto-enrolment regime, the DWP has now published its terms of reference