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Results: 11-20 of 232

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

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

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

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

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

Round up of pensions developments: January 2014

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 31 2014

Following its consultation last year on measures to simplify the automatic enrolment regime, the Government has issued a memorandum setting out its

A round up of pensions developments: December 2013

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 8 2014

The Pensions Regulator has issued, for consultation, a revised draft Code of Practice for defined benefit (DB) scheme funding, a draft DB Regulatory

Another storm brewing in relation to the scope of the Pensions Regulator's anti-avoidance powers

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 6 2014

In a surprise judgement, the High Court has ruled that where contribution notices are issued to a number of companies for failing to comply with a

Round-up of pensions developments: November 2013

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • December 3 2013

The Department for Work and Pensions (DWP) has issued a consultation proposing to bring into force from 6 April 2014 provisions in section 29 of