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Results: 1-10 of 23

Pension schemes as super-creditors: Court of Appeal rules in Nortel and Lehman Brothers
  • Nabarro LLP
  • United Kingdom
  • November 29 2011

This appeal was brought by the insolvency practitioners dealing with the Nortel and Lehman Brothers companies


Pensions Act 2011
  • Nabarro LLP
  • United Kingdom
  • November 29 2011

The Pensions Act 2011 received Royal Assent on 3 November


Hybrid schemes: new statement from the Regulator
  • Nabarro LLP
  • United Kingdom
  • November 29 2011

The Regulator has published a statement on hybrid schemes, “Understanding and managing your hybrid scheme”


Reduction in Lifetime Allowance: HMRC guidance on applying for fixed protection
  • Nabarro LLP
  • United Kingdom
  • November 29 2011

The Lifetime Allowance is to be reduced from £1.8m to £1.5m on 6 April 2012


Incomplete scheme amendment: High Court offers a lifeline
  • Nabarro LLP
  • United Kingdom
  • November 29 2011

There have been a number of recent cases where the courts have been very strict in requiring trustees and employers to follow the procedural requirements of the scheme’s amendment power to the letter


Budget 2010: no surprises on pensions
  • Nabarro LLP
  • United Kingdom
  • March 26 2010

The Budget on 24 March did not throw up any great surprises on pensions


Abolition of protected rights: confirmed from April 2012
  • Nabarro LLP
  • United Kingdom
  • March 26 2010

The DWP has confirmed that contracting out on a defined contribution basis will (as widely expected) be abolished from 6 April 2012


Changes to pensionable earnings: new consultation requirement
  • Nabarro LLP
  • United Kingdom
  • March 26 2010

Since April 2006 employers have had to consult with affected employees (or representative organisations) before making certain 'listed changes' to a pension scheme


PPF developments: onerous contracts, guidance on levy reduction and interest on late payments
  • Nabarro LLP
  • United Kingdom
  • March 26 2010

When the Board of the PPF takes over responsibility for a scheme, it has the power to disapply or modify any terms of a contract (for example, an investment management agreement) which it considers to be onerous


Snippets from HMRC: managing the scheme sanction charge and changes to the special annual allowance
  • Nabarro LLP
  • United Kingdom
  • March 26 2010

A scheme sanction tax charge of 40 can arise when an unauthorised payment is made to or in respect of a member