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Pensions auto-enrolment: implications for employers
  • Baker & McKenzie
  • United Kingdom
  • October 25 2012

From 1 October 2012, employers will be required under the Pensions Act 2008 to make contributions to their workers' pensions

Pensions monthly update
  • Hogan Lovells
  • United Kingdom
  • September 24 2012

The DWP has issued consultation on proposed autoenrolment thresholds for 201314 as follows: £9,205 for the earnings trigger (to align with the PAYE threshold); Around £5,720 (projected value) for the lower limit of the qualifying earnings band (to align with the National Insurance Contributions (NICs) lower earnings limit); £41,450 for the upper limit of the qualifying earnings band (to align with the NICS upper earnings limit

Pensions disclosure clarified and simplified
  • Burges Salmon LLP
  • United Kingdom
  • November 1 2013

Clearer and simpler rules about the information schemes must give to members come into effect on 6 April 2014. The new regulations cover occupational

Pension schemes failing on data privacy
  • Dentons
  • United Kingdom
  • September 21 2012

We are all familiar with the ongoing saga of data breach, notifications to the Information Commissioner’s Office and the risk fines and bad publicity

Round up of Pension Ombudsman determinations
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • September 19 2012

In this month’s Pensions E-Bulletin we look at a number of recent Pensions Ombudsman determinations which emphasise the importance of good administration and member communication

Round up of pensions developments: April 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 2 2014

Following the changes announced in the Budget 2014, HMRC has issued a statement that where a member has taken a pension commencement lump sum (PCLS

The High Court upholds the PPF Ombudsman's decision on the disregard of a contingent asset guarantee for 201112 PPF risk based levy purposes
  • Taylor Wessing
  • United Kingdom
  • May 6 2014

Pension schemes that potentially qualify for assistance under the Pension Protection Fund ('the PPF') are required to pay a levy which includes a

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

Law commission consults on fiduciary duties of investment intermediaries
  • Dentons
  • United Kingdom
  • October 25 2013

To fulfil the reference received from the Department for Business, Innovation and Skills following the publication of the Kay Report on UK Equity