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Results: 1-10 of 357

Liberation frustrations

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • June 13 2013

Over recent weeks we have seen an increasing number of queries from trustees and administrators who have received transfer requests from members

Simplification of UK approved share plans

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • June 12 2013

Grants of equity awards are an important component of employee compensation in the United Kingdom just as they are in the United States. The

AG opines that an employer cannot recover VAT on management advice

  • RPC
  • -
  • United Kingdom
  • -
  • May 30 2013

On 18 April 2013, Advocate General (AG) Sharpston opined that VAT charged on management services provided to a pension fund could not be deducted by

Bulletin for pensions managers

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 20 2013

Regulations which came into force on 6 April 2013 introduce new requirements which must be satisfied when amending accrued post-1997 contracted-out

Trustee knowledge update - May 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

The cost of accessing pension benefits early pension liberation fraud

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • May 3 2013

We have seen a real step up in the approaches being made to scheme members by liberation companies, with even our pensions team members receiving

HMRC updates - April 2013

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • April 30 2013

HMRC has published: updates to the Registered Pension Schemes Manual; a new Brief, confirming that Employee Benefit Consultants need to charge VAT

Revenue & customs brief 0913

  • RPC
  • -
  • United Kingdom
  • -
  • April 25 2013

HMRC has released Revenue and Customs Brief 0903 VAT: Corporate pensions - FSA's Retail Distribution Review - treatment of 'consultancy charges' for

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

Simplification of approved share schemes

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • April 24 2013

In March 2012, the Office of Tax Simplification made various recommendations to the Government in relation to the simplification of approved

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