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Results: 11-20 of 239

Round up of pensions developments: April 2014

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 2 2014

Following the changes announced in the Budget 2014, HMRC has issued a statement that where a member has taken a pension commencement lump sum (PCLS

High Court holds that thirty pension deeds were ineffective and that scheme members were not 'estopped' from denying that those deeds were valid

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 1 2014

In Christopher James Briggs & others and Gleeds (Head Office) and Gleeds (UK) and others 2014, the High Court has held that members of the Gleeds

Court of Appeal holds that a deed of adherence could not be construed so as to give new scheme members a lower scale of benefits

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 24 2014

In Honda Motor Europe Limited and another v Powell and another 2014 EWCA Civ 437, the Court of Appeal has held that construction was not the

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

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

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