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Marriage (Same Sex Couples) Act 2013
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Marriage (Same Sex Couples) Act 2013 came into force on 13 March 2014. Various consequential amendments have


Auto-enrolment
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Pensions Regulator has issued updated Guidance Notes on auto-enrolment, revised to reflect changes to regulations in force in April 214


Defined contribution schemes developments in addition to the budget
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Pensions Regulator has updated its regulatory guidance for defined contribution (DC) schemes, intended to be read in conjunction with Code of


Other developments
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Civil Procedure Rules have been amended to introduce a requirement for permission from the High Court to bring an appeal against a determination


From the Pensions Ombudsman
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Deputy Pensions Ombudsman has held that, when considering whether a medical expert was "independent", the word "independent" must carry its


Investment: employer related investment
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Amending regulations have removed transitional concessions that allowed specific forms of employer-related investments to continue


The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • United Kingdom, USA
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"


Pensions monthly update
  • Hogan Lovells
  • United Kingdom
  • September 24 2012

The DWP has issued consultation on proposed autoenrolment thresholds for 201314 as follows: £9,205 for the earnings trigger (to align with the PAYE threshold); Around £5,720 (projected value) for the lower limit of the qualifying earnings band (to align with the National Insurance Contributions (NICs) lower earnings limit); £41,450 for the upper limit of the qualifying earnings band (to align with the NICS upper earnings limit


Pensions monthly planner - issue 32
  • Hogan Lovells
  • United Kingdom
  • October 18 2012

Principal new developments in pensions are set out alphabetically by topic in four main sections arranged according to when the changes had or are expected to have effect


Insolvency and restructuring of employers - issues for trustees of defined benefit pension schemes
  • Hogan Lovells
  • United Kingdom
  • September 20 2012

The credit crunch caused problems for businesses at the same time as the value of pension scheme assets plunged, adding ballooning defined benefit pension deficits to the woes of struggling companies