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CMS Clarity Guides - Number 24: DC Governance
  • CMS Cameron McKenna
  • United Kingdom
  • June 16 2017

From 6 April 2015, charges imposed in relation to default arrangements in schemes used for auto enrolment purposes were capped. The charge cap


Trustee Knowledge Update - May 2017
  • CMS Cameron McKenna
  • United Kingdom
  • May 11 2017

Welcome to the May 2017 edition of our Trustee Knowledge Update which summarises recent changes in law and regulation. It is aimed at helping


Employee incentives - Budget announcements
  • CMS Cameron McKenna
  • United Kingdom
  • March 10 2017

In this week’s Budget, the main news for employee incentives is that the Government has confirmed that it is proposing to continue with the


Budget - rules on overseas pension transfers change tomorrow!
  • CMS Cameron McKenna
  • United Kingdom
  • March 8 2017

The Chancellor of the Exchequer, Philip Hammond, has issued his first Budget. Although there had been speculation about further restrictions on


Trustee Knowledge Update - February 2017
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • February 10 2017

Welcome to the February 2017 edition of our Trustee Knowledge Update which summarises recent changes in the law. It is aimed at helping trustees


Pensions Ombudsman Update - January 2017
  • CMS Cameron McKenna
  • United Kingdom
  • January 23 2017

Happy New Year and welcome to our first Pensions Ombudsman Update of 2017. These quarterly Updates are designed to help you get to grips with the


Unpaid PAYE on employee shares - HMRC confirm an additional tax charge should not arise if there was an indemnity in place
  • CMS Cameron McKenna
  • United Kingdom
  • December 20 2016

HMRC has recently publicly confirmed that if an employee has given an indemnity for PAYE tax on shares, this stops a further tax charge arising on


Salary sacrifice draft legislation now published
  • CMS Cameron McKenna
  • United Kingdom
  • December 8 2016

In the Autumn Statement, the Government confirmed that it would remove the tax advantages of salary sacrifice for arrangements put in place after


DWP launches consultation on GMP conversion and equalisation issues
  • CMS Cameron McKenna
  • United Kingdom
  • November 29 2016

The Government is finally consulting on long-trailed proposals on equalising for the effect of guaranteed minimum pensions (GMPs) in private sector


Employee tax announcements in the Autumn Statement
  • CMS Cameron McKenna
  • United Kingdom
  • November 25 2016

The Autumn Statement had three tax announcements relevant for HR and employment specialists. Salary sacrifice The Government has announced its final