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Results: 1-10 of 108

Finance Bill
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Schemes will be given more flexibility to align their PIPs with the tax year regardless of whether they have previously chosen a different PIP


Auto-enrolment: three years and counting
  • Hogan Lovells
  • United Kingdom
  • February 1 2016

Large employers were required to begin automatically enrolling workers into qualifying pension schemes from October 2012, and all employers employing


CPIRPI indexation and revaluation
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Consumer Prices Index (CPI) will replace the Retail Prices Index (RPI) when calculating the minimum statutory requirements for indexation of pensions in payment and revaluation of deferred pensions


HMRC: removal of requirement to take benefits by age 75
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Draft regulations have been issued which will make consequential amendments relating to the removal of the annuitisation requirement


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"


Moral hazard: extension of time limits
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Bill will amend the moral hazard provisions so that the act (or failure to act) which is the subject of a contribution notice (CN) must have happened within the period of six years before the Regulator gives a warming notice in respect of the proposed CN


Scheme pays
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Draft regulations issued 20 May 2011


Section 75 debts: group guarantees
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Informal consultation issued December 2010


Early access to pension savings
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HM Treasury has issued a consultation response following its call for evidence in December 2010. It has concluded that early access to pension savings should not be considered at the present time


Public sector outsourcing: withdrawal of two-tier code
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government has announced the withdrawal of the two-tier code requiring public sector bodies which outsource services to require minimum contractual obligations from their suppliers in respect of staff who work alongside any staff transferred from the public sector body