Search results
Order by most recent / most popular / relevance
Results: 1-9 of 9
Budget 2010: more detail on the high earner regime
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- May 6 2010
In March, the Treasury published its response to its consultation on implementing the restriction on tax relief for high earners (effective from April 2011), alongside the Budget documentation
Budget 2010 and the new high earner regime: government lays down an anti-avoidance marker
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- May 6 2010
Without great fanfare, the March Budget documentation contains what some have seen as an ominous reference to "future action" by the Government to crack down on trust-based attempts to avoid the post-April 2011 restrictions on the tax relief applicable to the pension savings of high earners (broadly, those whose taxable income is over £150,000
HMRC changes guidance on normal minimum pension age
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- February 1 2011
The statutory normal minimum pension age (NMPA) was increased to age 55 (from age 50) with effect from 6 April 2010
Payments to employees on TUPE transfer may be taxable
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- February 1 2011
Payments made to employees on the transfer of a business may be taxable where they are deemed to be related to employment following the decision by the Upper Tribunal in Kuehne & Nagle Drinks Logistics Ltd, Stott and Joyce v HMRC 2010 UKUT 457 (TCC
Advocate General concludes that qualifying periods can restrict freedom of movement
- Herbert Smith Freehills LLP
- -
- European Union, United Kingdom
- -
- December 3 2010
Employers who transfer employees between member states may need to consider how to ensure that members' benefits are not adversely affected by the transfer in light of a decision of the Advocate General in Maurits Casteels v British Airways plc (C-37909
Court of Appeal upholds “no detriment” guarantee against subsequent employer
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- December 3 2010
In Robert Whitney v Monster Worldwide Limited, the Court of Appeal upheld an earlier decision by the High Court that "no detriment" assurances given to an employee by a previous employer following closure of its final salary scheme amounted to a binding guarantee that could be enforced even against a subsequent employer
EAT suggests that in some circumstances costs may be a ground to justify any age discrimination
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- December 3 2010
In Woodcock v Cumbria Primary Care Trust the Employment Appeal Tribunal (in upholding the Employment Tribunal's original finding) suggested that it might be possible for costs alone to be used to justify age discrimination
Draft regulations abolishing default retirement age
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- April 4 2011
The regulationsRevised draft regulations on the abolition of default retirement age (DRA) were published on 1 March (following an earlier version laid before Parliament on 16 February 2011 which had contained some drafting anomalies
Draft guidance from the Pension Protection Fund on contingent assets
- Herbert Smith Freehills LLP
- -
- United Kingdom
- -
- December 2 2011
The PPF has issued draft guidance on the contingent assets regime to be applicable to the PPF levy year April 2012March 2013
Current Search
- Workarea - Employment & Labor
- Author - Roderick Morton
- Author - Daniel Schaffer