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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


HMRC: overseas pensions
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Written Ministerial Statement, Tax Information and Impact Note and draft legislation issued 24 May 2011


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
  • October 18 2012

The Pensions Regulator has published a report examining how some of the flexibilities in the defined benefit funding regime have been used by schemes and employers


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


Ill health pension conflicting medical
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Deputy Pensions Ombudsman has held that when considering an application for an ill health pension, although the decision made could prefer one doctors opinion over another it should have considered critically the advice it received and decide whether it could reasonably be relied on or whether further probing was needed


Pension Protection Fund: 201112 levy policy statement
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The PPF has published its pension protection levy policy statement for 201112 confirming that: the Board aims to collect an overall levy of £600m


HMRC: annuitisation
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The obligation to purchase an annuity by age 75 (now extended to 77) has been removed with effect from 6 April 2011


Stakeholder schemes
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The stakeholder designation requirement will be abolished when personal accounts have effect


Pensions Regulator: corporate plan
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Regulator has issued its corporate plan, setting out its priorities for 2011 to 14, split into 5 strategic themes