We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 11-20 of 196

Desmonds & Sons: Upper Tribunal turns down attempts to impose a contribution notice on an additional party but holds it has power to increase the amounts under contribution notices already imposed

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 26 2012

The Upper Tribunal has issued its interim decision in an appeal from a decision by the Determinations Panel of the Pensions Regulator to impose a contribution notice (CN) on two director shareholders requiring them to pay a total of £1m into the company's defined benefit pension scheme

A round up of pensions developments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 4 2012

Under the Finance Act 2011, the lifetime allowance (LTA) will be reduced from its current level of £1.8m to £1.5m from 6 April 2012

A round-up of pensions developments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 2 2012

From April 2012, it will no longer be possible for schemes to contract out on a defined contribution (DC) basis

Just when it was safe to go back into the water HMRC introduces further amendments to the taxation of asset-backed funding arrangements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 24 2012

On 29 November 2011, the Government announced changes to the tax rules for tax relief on asset-backed funding ("ABF") arrangements

Mitigating the impact of the reduced annual allowance

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 15 2012

The changes to the tax efficient savings regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances

A round-up of pensions developments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 3 2012

An ancient Mexican tribe, the Mayans, may have predicted that the world would end in 2012 but for government departments, it is business as usual

DWP opens Pandora’s box by issuing draft regulations in relation to GMP equalisation and a possible method to equalise in relation to GMPs

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 27 2012

The DWP has issued, for consultation, draft regulations in relation to equalising for the effect of unequal Guaranteed Minimum Pensions (GMPs

A round-up of pensions developments: December 2011

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 3 2012

HMRC has published the fifth edition of its Countdown Bulletin, which deals with practical issues for pension schemes as a result of the abolition of protected rights from 6 April 2012

A round-up of pensions developments: November 2011

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 1 2011

On 3 November 2011, the Pensions Bill received Royal Assent and became the Pensions Act 2011

Pensions Bill 2011 receives Royal Assent

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • November 7 2011

On 3 November, the Pensions Bill received Royal Assent and became the Pensions Act 2011