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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
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The annual allowance provisions will be amended with effect from 6 April 2011


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

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits


HMRC: employer asset-backed pension contributions
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government has issued consultation aimed at preventing double faze relief when employers use assets to back contributions to pension schemes


HMRC: provision of information
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011301 and The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011302 in force on 6 April 2011


Finance Bill
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Schemes will be given more flexibility to align their PIPs with the tax year regardless of whether they have previously chosen a different PIP