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 29

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


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"


Finance Bill 2012
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Treasury has confirmed that draft legislation to enact measures announced in the Budget 2011 for inclusion in the Finance Bill 2012 will be issued on 6 December 2011


Registered Pension Schemes Manual
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 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


HMRC: reduction of annual allowance - payment from schemes
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued a response following consultation on proposals to allow members subject to an annual allowance charge to pay the charge direct from their pension benefits


HMRC: reduction of lifetime allowance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The lifetime allowance will be reduced to £1.5million on 6 April 2012


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

Regulations will remove the unauthorised payments charge on transfers of a scheme pension in payment, lifetime annuity, short term annuity or assets underpinning an unsecured pension in respect of an individual aged 50 to 55


HMRC: removal of requirement to take benefits by age 75
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Draft regulations have been issued which will make consequential amendments relating to the removal of the annuitisation requirement