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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 251

Budget resolutions and the UK general election: what does it mean for pensions?
  • Squire Patton Boggs
  • United Kingdom
  • April 21 2017

A client asked me a pertinent question yesterday, along the lines of: “Do the pensions changes announced in the last Budget still stand given that


Pensions advice allowance - three is the magic number
  • Squire Patton Boggs
  • United Kingdom
  • March 21 2017

From April 2017 it will be possible for individuals to take regulated financial advice and to have up to £500


New tax charge for overseas pension transfers
  • Squire Patton Boggs
  • United Kingdom
  • March 17 2017

Trustees and pensions administrators should revise their transfer processes following an announcement in the UK Spring Budget designed to “tackle


Hot Topics in Pensions - Spring 2017
  • Squire Patton Boggs
  • United Kingdom
  • March 13 2017

Fresh from the Oscars, we introduce a touch of red carpet glamour to the pensions scene with our film-themed Hot Topics. We have a diverse range of


UK Spring Budget 2017 - Employment Taxes
  • Squire Patton Boggs
  • United Kingdom
  • March 13 2017

The last Spring Budget was not, perhaps thankfully, one to write home about. There were no hats, let alone rabbits, in sight. National Insurance


Sixth Circuit Rejects Commissioner’s Claim that Taxpayers Aren’t Allowed to Avoid Roth IRA Limits
  • Squire Patton Boggs
  • USA
  • February 21 2017

In Summa Holdings, Inc. v. Comm’r of Internal Revenue, a unanimous panel reversed the judgment of a United States Tax Court and rejected the Tax


Populism, profit-shifting and UK pensions
  • Squire Patton Boggs
  • OECD, United Kingdom, European Union
  • December 2 2016

The demand for corporates and wealthy individuals to adopt greater tax transparency continues to build momentum - the significance of the global


What a relief - no more changes to pensions tax relief (and no more Autumn Statements)!
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

Save for confirmation of a ban on cold calling and a reduction in the Money Purchase Annual Allowance, the UK Autumn Statement included no pension


Budgeting for UK employee healthcare costs
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

We anticipate that the significant increase in insurance premium tax that was announced in the 2016 Autumn Statement will encourage many more


Employee shareholder status
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

The UK government has announced the abolition of the tax benefits of employee shareholder status in today’s Autumn Statement. The change applies to