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Results: 1-10 of 108

HMRC other news
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

HMRC has issued the first in a series of bulletins, intended to provide updates on activities linked to the cessation of contracting-out in April


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


Pension Protection Fund: equalisation of GMPs
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The PPF issued consultation on the equalisation of guaranteed minimum pensions (GMPs) for the purposes of PPF and Financial Assistance Scheme Compensation


Consultation on 201213 levy
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The PPF has issued consultation on the 201213 levy determination


Court of Appeal confirms that pensions financial support directions and contribution notices are expenses
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In related Nortel and Lehman Brothers cases, the Court of Appeal has ruled that financial support directions ("FSDs") and contribution notices ("CNs") issued under the Pensions Act 2004 rank as expenses if they are issued against insolvent targets


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


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