We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 6,353

The introduction of a new insolvency risk measure for employers by the Pension Protection Fund ('PPF') may affect the levy payable by pension schemes
  • Taylor Wessing
  • United Kingdom
  • May 6 2014

As mentioned above, pension schemes that potentially qualify for protection from the Pension Protection Fund ('the PPF') are required to pay a PPF


New rules for UK non-dom dual contracts now in force
  • Squire Patton Boggs
  • United Kingdom
  • May 5 2014

As detailed in our recent blog post, HMRC have targeted the use of dual contracts by non-domiciled high earners. The new legislation is now in force


DWP rules out commutation of "micro pots"
  • Baker & McKenzie
  • United Kingdom
  • January 31 2013

The Government has announced that members of DC schemes with "micro-pots" will not be able to commute these following the introduction of the


Pensions liberation cases
  • Taylor Wessing
  • United Kingdom
  • May 6 2014

Our previous editions of Pensions Priorities and Pensions Pieces contain articles in relation to pensions liberation, one of the most high profile


PPF confirms 201314 levy determination and information deadline
  • Baker & McKenzie
  • United Kingdom
  • January 31 2013

Following a consultation exercise in September 2012, the PPF has confirmed that the levy estimate for 201314 is £630 million. This represents an


Employment Appeal Tribunal ('EAT') decision confirms that restricting occupational pension scheme benefits for civil partners as referred to in the Equality Act 2010 is not contrary to European anti-discrimination legislation, but that is not the end of
  • Taylor Wessing
  • European Union, United Kingdom
  • May 6 2014

In the February 2013 edition of Pensions Pieces we mentioned a successful case brought by a civil partner against his pension scheme on the basis


Court of Appeal holds that a deed of adherence could not be construed so as to give new scheme members a lower scale of benefits
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 24 2014

In Honda Motor Europe Limited and another v Powell and another 2014 EWCA Civ 437, the Court of Appeal has held that construction was not the


The Pensions Advisory Service launches online pension charges calculator
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • October 8 2013

The Pensions Advisory Service has launched an online pension charges calculator, devised by the Association of British Insurers, to help employers


Finance Act 2013: changes to HMRC approved share plan
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • September 27 2013

The Finance Act 2013 (FA13) has made a number of amendments to the legislation regulating HMRC approved share plans, ie the Sharesave (SAYE), the


Statutory definition of “money purchase benefits” new proposed implementation date
  • Norton Rose Fulbright LLP
  • United Kingdom
  • April 22 2014

In a welcome development which will be of interest to all schemes providing defined benefits, it has been announced that the implementation of the