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Results: 1-10 of 6,630

Guidance on NICs avoidance
  • RPC
  • United Kingdom
  • December 3 2014

On 4 November 2014, HMRC published updates to the National Insurance Manual (NIM), creating a new section on NICs avoidance - NIM42000. Whilst part


New Ombudsman rulings on transfers to alleged liberation schemes
  • CMS Cameron McKenna
  • United Kingdom
  • April 23 2015

Hot on the heels of the industry-wide Code of Good Practice on pension scams, the Pensions Ombudsman has issued his latest determinations on


Trustee knowledge update - November 2014
  • CMS Cameron McKenna
  • United Kingdom
  • November 17 2014

DWP has published several documents responding to its consulation on Defined Contribution (DC) governance including a set of draft regulations which


Get set, go! Online forms for registering and reporting UK share plans
  • Squire Patton Boggs
  • United Kingdom
  • November 20 2014

HMRC has recently released template forms and Guidance Notes for making online annual returns for employee share plans, plus a form for notifying the


Tax avoidance scheme succeeds before the Upper Tribunal
  • RPC
  • United Kingdom
  • March 4 2015

In Tower Radio Limited and another v HMRC, the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the


Trustee quarterly review - November 2014
  • Mayer Brown LLP
  • United Kingdom
  • November 18 2014

In October, the Pension Protection Fund (the “PPF”) published a response to its May 2014 consultation on the proposed levy framework for the three


Financial Regulatory Developments 6 March - Financial Conduct Authority (FCA)
  • Dentons
  • United Kingdom
  • March 6 2015

FCA has removed much of its website resource on unfair contract terms. It says it needs to review and update these in light of the forthcoming


Delivery of affordable housing PF2 may be the answer
  • Clyde & Co LLP
  • United Kingdom
  • March 3 2015

The UK is currently experiencing huge population growth: the birth rate is up, there is net migration from overseas, and the population is growing


Financial Regulatory Developments 6 March - Legislation
  • Dentons
  • United Kingdom
  • March 6 2015

The Serious Crime Act 2015 received Royal Assent. Among other things, the Act introduces an addition to section 338 of the Proceeds of Crime Act 2002


Pensions Ombudsman round up: pensions liberation cases
  • Clyde & Co LLP
  • United Kingdom
  • March 2 2015

Pension liberation is a scam in which members are encouraged to transfer their pension savings to a bogus pension scheme, which may be set up in the