Search results
Order by most recent / most popular / relevance
Results: 1-10 of 24
Early access to pension savings
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HM Treasury has issued a consultation response following its call for evidence in December 2010. It has concluded that early access to pension savings should not be considered at the present time
HMRC: disguised remuneration
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Government is bringing in legislation to tackle arrangements aimed at reducing or avoiding tax or National Insurance liabilities when rewarding employees
HMRC: flexible drawdown
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011
HMRC: flexible drawdown
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits
HMRC: employer asset-backed pension contributions
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Government has issued consultation aimed at preventing double faze relief when employers use assets to back contributions to pension schemes
HMRC: provision of information
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011301 and The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011302 in force on 6 April 2011
Finance Bill
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
Schemes will be given more flexibility to align their PIPs with the tax year regardless of whether they have previously chosen a different PIP
HMRC: reduction in annual allowance - information requirements
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
Draft regulations have been issued that will require administrators to provide members with a "pensions savings statement" giving the individual's pension input amount from the scheme for the relevant tax year and three previous tax years, where the individual has exceeded the annual allowance in the scheme
HMRC: reduction in annual allowance - meaning of expected pension
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has published clarification on the interpretation of "expected pension" when calculating pension input for defined benefit schemes for the purposes of the reduced annual allowance
HMRC: protected pension lump sums
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
HMRC has issued an order providing that the transitional protection of rights to a lump sum exceeding 25 of a member's uncrystallised rights will not be lost where: up to three months passes between entitlement arising to scheme pensions or annuities from the same scheme
Current Search
- Workarea - Corporate Tax
- Workarea - Employee Benefits & Pensions
- Jurisdiction - United Kingdom
- Author - Jane Samsworth