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Moral hazard: extension of time limits
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Pensions Bill will amend the moral hazard provisions so that the act (or failure to act) which is the subject of a contribution notice (CN) must have happened within the period of six years before the Regulator gives a warming notice in respect of the proposed CN
Section 75 debts: group guarantees
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
Informal consultation issued December 2010
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
Maladministration not to provide information following scheme alterations
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
In a case concerning a survivor's pension, the Pension Ombudsman has held that it was maladministration for the administering authority not to inform a member of alterations made to the scheme
Pensions regulator: governance
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Pensions Regulator has issued its fifth scheme governance survey
Auto-enrolment: guidance from the Pensions Regulator
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The Pensions Regulator has published a five step action checklist for trustees to prepare for auto-enrolment
CPIRPI switch
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
The DWP has issued response to its consultation on the impact of using CPI as the measure of price inflation on private sector occupational pension schemes
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
Section 75 debts: grace period
- Hogan Lovells
- -
- United Kingdom
- -
- July 4 2011
A participating employer in a multi-employer scheme who ceases to employ any active members may avoid triggering a section 75 debt if he informs the trustees that he intends to employ an active member within 12 months (and in fact does so
