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Results: 1-10 of 19

Round up of pensions developments: October 2014

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • November 3 2014

In our August bulletin we discussed the draft Taxation of Pension Schemes Bill, which contains the draft tax legislation for the flexibility measures

Round up of pensions developments: March 2014

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • April 3 2014

In the Budget delivered on the 19 March, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution

Budget 2014: Government to overhaul tax rules to give greater flexibility to people over accessing their defined contribution pensions

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 21 2014

In the Budget delivered this week, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution (DC

HMRC updates policy on recovery of VAT paid by employers for pension fund management costs

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 3 2014

HMRC has updated its policy on the ability of employers to recover VAT paid in respect of defined benefit pension scheme administration and

A round up of pensions developments: December 2013

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 8 2014

The Pensions Regulator has issued, for consultation, a revised draft Code of Practice for defined benefit (DB) scheme funding, a draft DB Regulatory

A round-up of pensions developments: July 2012

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • August 2 2013

The Finance Bill 2013 received Royal Assent on 17 July and became the Finance Act 2013. The key provisions of the Act are: The reduction in the

Budget 2013: pensions highlights or was it 'lowlights'?

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 21 2013

There were no real surprises in the Budget 2013 announced by the Chancellor of the Exchequer yesterday, as far as pensions are concerned. Most of the

A round up of pensions developments

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

The Regulator has recently published updated step-by-step guidance on the auto-enrolment regime following recent regulations and DWP guidance

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