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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

Pensions monthly planner

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 17 2011

Principal new developments in pensions are set out alphabetically by topic in four main sections arranged according to when the changes had or are expected to have effect

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

Kay Review of UK Equity Markets and Long-Term Decision Making

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 21 2011

The Kay Review, set up in June 2011, has issued a call for evidence

Ill health early retirement decision-maker should not abrogate its responsibility

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • October 21 2011

In relation to a complaint about ill health early retirement, the Deputy Pensions Ombudsman has criticised the employer council for not asking more questions of their medical advisers

Pension Protection Fund: FAQs on GMP equalisation and interest on late payments

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

New FAQs issued 21 September 2010

HMRC: flexible drawdown

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011

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

Pensions Bill

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

During the Bill's second reading the debate focussed on the acceleration of the timetable for equalising state pension age for men and women at 65 in 2018, before increasing to 66 by 2020

HMRC: flexible drawdown

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • July 4 2011

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits