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HMRC clarifies what can constitutue an "arrangement"
- Baker & McKenzie
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- United Kingdom
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- January 26 2012
HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes
HMRC publishes guidance on "fixed protection" in relation to lifetime allowance
- Baker & McKenzie
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- United Kingdom
- -
- January 26 2012
The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012
High Court confirms that pension reciprocation plans are invalid
- Baker & McKenzie
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- United Kingdom
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- January 26 2012
The High Court has held, in Dalriada Trustees Limited v Faulds and others, that pension reciprocation plans, which sought to allow early access to pensions savings by giving scheme members the chance to borrow from members of other pension schemes, are invalid and that no further loan payments can be made under such PRPs
Operation of the annual allowance charge
- Baker & McKenzie
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- United Kingdom
- -
- December 13 2012
HMRC has published a draft order for consultation clarifying the operation of certain elements of the annual allowance charge
New HMRC guidance requires gender neutral maximum pension drawdown rates
- Baker & McKenzie
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- United Kingdom
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- December 13 2012
In March 2011 the European Court of Justice ruled in the Test-Achats case that the Gender Directive (2004113EC) requires insurance premiums and benefits to be gender-neutral
HMRC consultation on taxation of lump sums through PAYE
- Baker & McKenzie
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- United Kingdom
- -
- December 13 2012
Following a number of complaints that pensioners are being overcharged tax on lump sum pension payments which are paid through PAYE, HMRC is proposing certain amendments to the Income Tax (PAYE) Regulations 2003
Pensions and VAT: an update
- Baker & McKenzie
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- United Kingdom
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- August 29 2012
While the VAT position of pension schemes has long been an area of confusion, as was reported in our September 2011 UK Pensions Update, recent case law developments may provide opportunities for both schemes and employers to recover VAT paid on management and operation costs
The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees
- Baker & McKenzie
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- European Union, United Kingdom
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- April 2 2013
The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common
Current Search
- Workarea - Employee Benefits & Pensions
- Workarea - Corporate Tax
- Jurisdiction - United Kingdom
- Firm Name - Baker & McKenzie
- Author - Chantal Thompson