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: 1-10 of 13

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

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

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

HMRC consults on tax relief for companies on asset-backed funding arrangements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • June 3 2011

HMRC and HM Treasury have issued for consultation measures to restrict excess tax relief for employers on asset-backed funding 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

Budget statement

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 3 2011

Chancellor George Osborne has announced that he will make this year's autumn statement on the 29 November 2011

Finance Act 2011: what does it mean for your pension scheme?

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 27 2011

The Finance Act 2011 received Royal Assent on 27 July 2011

A round-up of pensions developments: August 2011

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 9 2011

The DWP has issued a consultation seeking views on two proposed changes to regulations concerning contracting-out

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

Disguised Remuneration legislation draft guidance

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • August 18 2011

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011