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Results: 11-20 of 236

High Court develops the employment law and pension law duties of good faith in the context of closure to future accrual and pensionable pay agreements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 14 2014

The High Court has found that IBM UK Holdings Limited, the Principal Employer of two IBM defined benefit pension plans (the "Plans"), breached its

Round up of pensions developments: March 2014

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • April 3 2014

In the Budget delivered on the 19 March, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution

Budget 2014: Government to overhaul tax rules to give greater flexibility to people over accessing their defined contribution pensions

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 21 2014

In the Budget delivered this week, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution (DC

Pensions Bill: “protected persons” not subject to employer statutory override

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

Following its consultation in January 2013, the Government has confirmed in its response to the consultation that the statutory override in the

Pensions Bill: Government introduces draft provisions in relation to disclosure of fees charged to members of DC schemes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

In October 2013, the Government issued its consultation in relation to charges in defined contribution schemes and disclosure and transparency. Among

The Marriage (Same Sex Couples) Act 2013 issues for occupational pension schemes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

The Marriage (Same Sex Couples) Act 2013, key provisions of which are due to come into force on 13 March 2014, will allow same sex couples the right

Supreme Court holds contributions to a funded unapproved retirement benefits scheme are not subject to NI contributions

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has decided that a contributions to a funded unapproved retirement benefits

HMRC updates policy on recovery of VAT paid by employers for pension fund management costs

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

HMRC has updated its policy on the ability of employers to recover VAT paid in respect of defined benefit pension scheme administration and

Employment Appeal Tribunal holds exemption allowing schemes to pay civil partners benefits for pensionable service from 5 December 2005 onwards only is not unlawfully discriminatory

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

The Employment Appeal Tribunal has found (overturning the Employment Tribunal's decision) that the exemption under the Equality Act 2010 that allows

The Marriage (Same-Sex Couples) Act 2013 issues for occupational pension schemes

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 21 2014

The Marriage (Same-Sex Couples) Act 2013, key provisions of which are due to come into force on 13 March 2014, will allow same-sex couples the right