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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: reduction in annual allowance - meaning of expected pension
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has published clarification on the interpretation of "expected pension" when calculating pension input for defined benefit schemes for the purposes of the reduced annual allowance


HMRC: protected pension lump sums
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued an order providing that the transitional protection of rights to a lump sum exceeding 25 of a member's uncrystallised rights will not be lost where: up to three months passes between entitlement arising to scheme pensions or annuities from the same scheme


HMRC: reduction in annual allowance - pension input periods
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued guidance intended to help schemes that have not so far nominated a pension input period (PIP


Tax and national insurance rates and integration
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The 2011 Budget announced that: the income tax personal allowance will rise from £7475 in 201112 to £8,105 for 201213


HMRC: overseas pensions
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Written Ministerial Statement, Tax Information and Impact Note and draft legislation issued 24 May 2011