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Results: 1-10 of 354

Bulletin for pensions managers

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 20 2013

Regulations which came into force on 6 April 2013 introduce new requirements which must be satisfied when amending accrued post-1997 contracted-out

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

The cost of accessing pension benefits early pension liberation fraud

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • May 3 2013

We have seen a real step up in the approaches being made to scheme members by liberation companies, with even our pensions team members receiving

HMRC updates - April 2013

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • April 30 2013

HMRC has published: updates to the Registered Pension Schemes Manual; a new Brief, confirming that Employee Benefit Consultants need to charge VAT

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

Revenue & customs brief 0913

  • RPC
  • -
  • United Kingdom
  • -
  • April 25 2013

HMRC has released Revenue and Customs Brief 0903 VAT: Corporate pensions - FSA's Retail Distribution Review - treatment of 'consultancy charges' for

Simplification of approved share schemes

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • April 23 2013

In March 2012, the Office of Tax Simplification made various recommendations to the Government in relation to the simplification of approved

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

April 2013 key changes to UK employment related tax

  • Latham & Watkins LLP
  • -
  • United Kingdom
  • -
  • April 5 2013

On 20 March 2013, the UK Chancellor of the Exchequer delivered the Budget for the 2013-2014 fiscal year (Budget 2013), which was closely followed by

Financial institutions e-briefing: asset management update: taxation of rebates of trail commission on investment products

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • April 3 2013

On 25 March, HMRC published a briefing on the tax treatment of payments of trail commission which is rebated to investors in collective investment

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