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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"


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


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


HMRC: flexible drawdown
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits


Failure to act on investment instruction was
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The scheme administrators of a small self administered scheme failed to act on an investment instruction, instead filing the instruction, the delay in carrying out the instruction caused a loss scheme


HMRC: disguised remuneration - FAQs
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued FAQs in relation to provisions of the Finance Bill 2011 concerning disguised remuneration


Budget 2014 - Pension tax changes
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Finance (No 2) Bill contains provisions which will make various relaxations to the pension tax regime. Although the Bill is not yet in force, the


Reducing your Pension Protection Fund (PPF) levy for 201718
  • Hogan Lovells
  • United Kingdom
  • February 10 2017

201718 is the third year in the Pension Protection Fund (PPF)'s levy "triennium" under the new levy framework. Trustees who wish to reduce their


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