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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
On 27 August 2010, the Federal Court in Sadleir v Motor Trades Association of Australia Superannuation Fund Pty Ltd emphasised the importance for both trustees and the SCT of giving reasons for the apportionment of death benefit claims
The NAPF and the Wheels Common Investment Fund have confirmed that they will bring a test case against HMRC which will seek to exempt investment management services supplied to occupational pension schemes from VAT
