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Results: 1-10 of 108

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


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


Other developments
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Civil Procedure Rules have been amended to introduce a requirement for permission from the High Court to bring an appeal against a determination


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


Marriage (Same Sex Couples) Act 2013
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Marriage (Same Sex Couples) Act 2013 came into force on 13 March 2014. Various consequential amendments have


Auto-enrolment
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Pensions Regulator has issued updated Guidance Notes on auto-enrolment, revised to reflect changes to regulations in force in April 214


Defined contribution schemes developments in addition to the budget
  • Hogan Lovells
  • United Kingdom
  • May 1 2014

The Pensions Regulator has updated its regulatory guidance for defined contribution (DC) schemes, intended to be read in conjunction with Code of