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 7,706

Annual allowance charge risk on like for like mergers removed
  • Taylor Wessing
  • United Kingdom
  • April 2 2015

In previous editions of Pensions Pieces (July 2013 and October 2014), we explained how HMRC's approach on transfers of DB benefits from one scheme to


Pensions Round-Up: November 2016
  • DLA Piper LLP
  • United Kingdom
  • December 14 2016

Welcome to the latest edition of DLA Piper's monthly newsletter - Pensions Round-Up - in which we provide an overview of developments in pension


IBM is dealt a potentially very costly blow in remedies hearing
  • Taylor Wessing
  • United Kingdom
  • April 2 2015

Fans of long running soap operas may find much appeal in the ongoing saga involving IBM and its pension schemes. Judgment was recently delivered in


Happy new (UK tax) year! action required for all share incentive plans
  • Squire Patton Boggs
  • United Kingdom
  • April 7 2015

In several posts last year, we charted the development of the new HMRC rules for the online registering, self-certifying and making of annual returns


PO-744 Albemarle Baptist Church
  • Taylor Wessing
  • United Kingdom
  • April 2 2015

This case centred on the impact of section 75 of the Pensions Act 1995, and regulations under that section - the Occupational Pension Schemes


Autumn Statement 2016 - Salary sacrifice
  • Eversheds Sutherland (International) LLP
  • United Kingdom
  • November 23 2016

Confirmation has been received that the tax and employer national insurance advantages of salary sacrifice schemes will be removed with effect from


BEPS Action 4: interest deductions and other financial payments
  • Macfarlanes LLP
  • United Kingdom
  • March 16 2015

This paper sets out our comments on the Public Discussion Draft published on 18 December 2014. GENERAL COMMENTS The Discussion Draft on interest


Surplus to requirements? Action needed to pay pension surplus to employers
  • Squire Patton Boggs
  • United Kingdom
  • April 1 2015

A surplus arising in a UK pension plan probably seems less likely than England winning the cricket world cup! However, trustees of UK pension plans


New requirements for the chair of trustees
  • Pitmans Law
  • United Kingdom
  • March 27 2015

There are new regulations coming into force on 6 April 2015 (subject to Parliamentary approval), which will cover the responsibilities of the chair


New registration and new online reporting for UK employee share plans by 6 July 2015
  • Taylor Wessing
  • United Kingdom
  • April 1 2015

You will need to take the following actions by 6 July 2015: register all share plans on the HMRC online system; complete end of year reporting for