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Results: 1-10 of 3,455

Updates to the VAT finance manual

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that

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

TPR’s revised Code of Practice on DB scheme funding comes into force

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

Of interest to all schemes providing defined benefits, including those affected by the new definition of money purchase benefits (see above) is TPR's

HMRC publishes draft Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order and draft guidance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

Dawson Pensions Ombudsman determines that SIPP trustee not obliged to remind member about unsecured pension annual withdrawal limits

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

In a decision which will be welcomed by all schemes in the light of imminent Budget flexibility changes, the Pensions Ombudsman (PO) has held that

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

TPR publishes its first quarterly bulletin on auto-enrolment

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

Of interest to all schemes is TPR's first auto-enrolment bulletin, which details TPR's use of its enforcement powers where employers have failed to

Settlement reached in Lehman Brothers financial support direction case

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

Again, of interest to all schemes providing defined benefits is the recent settlement in the litigation involving the Lehman Brothers Scheme, where

Arcadia Group Ltd v Arcadia Group Pension Trust Ltd and Another 2014 High Court upholds right of schemes to use CPI as inflation measure

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

In a decision which will be of interest to all schemes, the High Court has held that the rules governing an employer's two defined benefit pension

TPR adds four modules to its trustee toolkit

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

Of special interest for trustees is TPR's recent overhaul of its online trustee toolkit, following all its recent activity. The changes are