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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


Investment: Myners' principles - DC arrangements
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Investment Governance Group (IGG) consulted on a proposed framework, (comprising Principles, Best Practice Guidance and a Table of Accountabilities), intended to be the accepted code of best practice for those responsible for investment decision-making and governance in DC schemes


Section 251: return of surplus
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Section 251 Pensions Act 2004 provides that the repayment of funds to a sponsoring employer will not be possible from most mainstream pension schemes unless the trustees put in place a resolution on such payments before 6 April 2011


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


Section 75 debts: grace period
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

A participating employer in a multi-employer scheme who ceases to employ any active members may avoid triggering a section 75 debt if he informs the trustees that he intends to employ an active member within 12 months (and in fact does so


Default investment options
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment


IAS 19
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The International Accounting Standards Board has issued an amended version of IAS 19 "Employee Benefits"


Pension Protection Fund: FAQs on GMP equalisation and interest on late payments
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

New FAQs issued 21 September 2010


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