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Results: 11-20 of 113

From the Pensions Ombudsman
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Deputy Pensions Ombudsman has held that, when considering whether a medical expert was "independent", the word "independent" must carry its


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


Budget 2014 - Pension tax changes
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Finance (No 2) Bill contains provisions which will make various relaxations to the pension tax regime. Although the Bill is not yet in force, the


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


Pension Protection Fund (PPF)
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The PPF has consulted on changing the assumptions used for section 143 valuations (used for schemes in assessment periods) and section 179 valuations


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


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


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


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"