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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