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Results: 1-10 of 28

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common

New HMRC guidance requires gender neutral maximum pension drawdown rates

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • 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

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

HMRC clarifies what can constitutue an "arrangement"

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • 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

UK pension schemes will be protected from FATCA

  • Baker & McKenzie
  • -
  • United Kingdom, USA
  • -
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012

Recent developments for the first quarter 2011

  • Baker & McKenzie
  • -
  • Australia, China, Costa Rica, France, India, Ireland, Israel, Malaysia, Mexico, Morocco, Russia, Slovakia, Spain, United Kingdom, USA
  • -
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Registered pension schemes manual updated to provide guidance on contractual enrolment and fixed protection

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • December 21 2012

HM Revenue & Customs ("HMRC") has updated its guidance aimed at helping individuals with fixed protection ensure that they do not lose this protection

Pensions update - January 2014

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • February 7 2014

In preparation for the abolition of DB contracting out, HMRC is extending the GMP reconciliation service. Previously this has only been available to

HMRC consultation on taxation of lump sums through PAYE

  • Baker & McKenzie
  • -
  • 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

HMRC publishes guidance on "fixed protection" in relation to lifetime allowance

  • Baker & McKenzie
  • -
  • 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