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Results: 1-10 of 31

Essential pension issues for companies and businesses
  • Hogan Lovells
  • Australia, United Kingdom
  • September 13 2016

Pension issues in company transactions can be complex, particularly when a final salary (defined benefit) scheme is involved. Buyers of companies


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


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"


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


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


Early access to pension savings
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HM Treasury has issued a consultation response following its call for evidence in December 2010. It has concluded that early access to pension savings should not be considered at the present time


HMRC: disguised remuneration
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government is bringing in legislation to tackle arrangements aimed at reducing or avoiding tax or National Insurance liabilities when rewarding employees


HMRC: flexible drawdown
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011