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Risk Matters: Highlighting topical issues for the Insurance Sector
  • CMS Cameron McKenna
  • Iran, United Kingdom, USA
  • May 27 2016

The Insurance Act 2015 will come into force on 12 August 2016 with the majority of its provisions applying to insurance contracts entered into after


Trustee Knowledge Update - May 2016
  • CMS Cameron McKenna
  • United Kingdom
  • May 12 2016

Additional exemptions to the duty to auto-enrol are added: company directors; “genuine partners” in LLPs (not treated as employed by the LLP for


Pensions Ombudsman Update
  • CMS Cameron McKenna
  • United Kingdom
  • April 6 2016

Welcome to the first of our quarterly Pensions Ombudsman Updates. The Pensions Ombudsman Service resolves hundreds of cases every year which are not


2016 Budget: Employee Shares
  • CMS Cameron McKenna
  • United Kingdom
  • March 17 2016

The Budget contained no relevant announcements for tax-favoured plans - the first time in years that this has not been the case, which reflects them


Taking Stock: Winter 2016
  • CMS Cameron McKenna
  • United Kingdom
  • March 1 2016

Supporters say a tax of just 7p per regular-sized can of soft drink with added sugar could generate £1 billion per year. This crucial revenue could


Trustee knowledge update - November 2015
  • CMS Cameron McKenna
  • United Kingdom
  • November 19 2015

HMRC was due to change its approach to when and how employers can recover VAT on costs incurred in running a pension scheme on 1 January 2016


Termination payments and personal service companies: two consultations
  • CMS Cameron McKenna
  • United Kingdom
  • July 31 2015

The Government has recently launched two separate consultations. One is on simplifying tax and NICs on employment termination payments and the other


Budget 2015 - implications for pensions
  • CMS Cameron McKenna
  • United Kingdom
  • July 8 2015

After the seismic changes to the pensions landscape announced in the 2014 budget, many people feared what the summer 2015 budget would contain for the


VAT recovery on pension fund management: further HMRC guidance
  • CMS Cameron McKenna
  • United Kingdom
  • March 27 2015

HMRC has issued a new Brief on employers' ability to recover VAT in relation to fund management services provided to defined benefit pension schemes


All change for UK tax treatment of expat employee share awards
  • CMS Cameron McKenna
  • United Kingdom
  • February 6 2015

From 6 April 2015 (the start of the UK tax year), the UK taxation of share option gains and other employee share awards is changing. The new