We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 107

From the courts
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The ECJ has confirmed that an occupational DC scheme can claim exemption from VAT on third-party administration expenses, on the basis that the


Contracting-out
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Final regulations have been issued


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


CPIRPI switch
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued response to its consultation on the impact of using CPI as the measure of price inflation on private sector occupational pension schemes


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


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


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


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