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 7,450

Budget 2015: secondary annuity market and reduction in the lifetime allowance
  • Eversheds Sutherland (International) LLP
  • United Kingdom
  • March 19 2015

This year's Budget did not contain any real surprises for pensions. The two key announcements are that: from April 2016, the Government will change

Financial Regulatory Developments 20 March - Legislation
  • Dentons
  • United Kingdom
  • March 20 2015

Treasury has added to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, from 6 April, a new regulated activity of

UK: high earners reporting for limited licencelimited activity IFPRU firms action required by 10 November
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 31 2014

Limited licencelimited activity firms subject to the requirements of the Capital Requirements Directive (CRD IV) will have received email

DB scheme funding code comes into force
  • Taylor Wessing
  • United Kingdom
  • October 27 2014

On the 29 July 2014 the Pension Regulator's ("The Regulator's") revised Code of Practice No. 3 on funding defined benefits (the "DB Code") came into

Autumn Statement 2016 - Employee Shareholder Shares
  • Eversheds Sutherland (International) LLP
  • United Kingdom
  • November 23 2016

The tax advantages of Employee Shareholder Shares have been abolished for arrangements entered into on or after 1 December 2016. This means that ESS

Abolition of the Employee Shareholder Status
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • November 24 2016

In the Autumn Statement, Chancellor of the Exchequer Philip Hammond announced that the tax advantages attached to Employee Shareholder Shares (ESS

GMP revaluation: using fixed rate post abolition
  • Burges Salmon LLP
  • United Kingdom
  • November 24 2016

Under the legislation in force since the abolition of contracting-out on 6 April 2016, the method of GMP revaluation for members who remain in

Work place pensions and the automotive sector
  • Pitmans LLP
  • United Kingdom
  • November 27 2014

All employers within the Automotive sector are or will become obliged to enrol all eligible workers into a work-based pension scheme. To date all

March 2016 budget, the Queen's speech and Brexit - an update on 2016 so far
  • Taylor Wessing
  • European Union, United Kingdom
  • October 17 2016

The 2016 political scene was preoccupied in the middle of the year with the Brexit referendum but before that there was much apprehension about a

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