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Results: 1-10 of 52

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


Employee incentives aspects of the Autumn Statement
  • CMS Cameron McKenna
  • United Kingdom
  • December 5 2014

The Chancellor of the Exchequer yesterday delivered his Autumn Statement (which used to be known as the Pre-Budget Report). After successive years of


Pension schemes and VAT the latest developments
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • December 1 2014

HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of


CMS international guide to pensions
  • CMS Cameron McKenna
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Spain, Switzerland, Ukraine, United Kingdom, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Czech Republic, France, Germany, Hungary, Italy, Netherlands
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to


Pensions: HMRC’s Autumn “to do” list for trustees
  • CMS Cameron McKenna
  • United Kingdom
  • August 22 2014

HMRC has been unusually active over the summer in relation to pensions. We have therefore put together a note summarising some current and pending


Trustee knowledge update - August 2014
  • CMS Cameron McKenna
  • United Kingdom
  • August 13 2014

From 27 March 2014, the annual cap on withdrawals for members with capped drawdown increased from 120 to 150 of a comparable annuity and the


HMRC templates for preparing for online filing of employee share plan returns
  • CMS Cameron McKenna
  • United Kingdom
  • May 13 2014

HMRC has now published templates of information that companies should record in order to comply with their eventual online filing responsibilities


The Budget: wide-ranging DC reforms
  • CMS Cameron McKenna
  • United Kingdom
  • March 20 2014

In what the Chancellor of the Exchequer has described as the most fundamental reform to the way people access their pensions in almost a century, the