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Results: 1-10 of 11,675

Ongoing scheme funding - refunds of surplus to employer - Pensions in 30 Podcasts, Episode 12
  • Gowling WLG
  • United Kingdom
  • July 20 2017

There are circumstances in which a defined benefit pension scheme may have a funding surplus. In episode 12 of Pensions in 30 Podcasts, we look at the


Pensions Alert: New requirements for pension scheme trustees to keep records under anti-money laundering legislation
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • July 19 2017

New money laundering regulations transposing the Fourth Money Laundering Directive (the Directive) into UK law came into effect on Monday 26 June


Employee Benefit Trusts: The Advisor’s Elephant in the Room
  • Wright Hassall LLP
  • United Kingdom
  • July 19 2017

Employment Benefit Trusts (“EBT”s) have been successfully pinned down by HMRC as tax avoidance schemes. HMRC’s stringent approach to EBTs was


Employment Benefit Trust Tax avoidance schemes and the Supreme Court death knell
  • Beale & Company
  • United Kingdom
  • July 19 2017

Partner, Stephen Reilly reviews this month's Supreme Court decision in the Glasgow Rangers "big tax" case, highlighting an important success for HMRC


Pancake Day - End to the permanent non-domicile status and charging non domiciles IHT on UK residential property.
  • Collyer Bristow LLP
  • United Kingdom
  • July 18 2017

In Sweden, it is traditional on Thursdays to lunch on a split pea soup followed by pancakes, jam and cream. Before the Reformation, when Sweden was a


Ongoing scheme funding - internationally mobile workers - Pensions in 30 Podcasts, Episode 11
  • Gowling WLG
  • European Union, United Kingdom
  • July 18 2017

What are the rules on membership of a UK pension scheme by someone who doesn't live or work in the country? Here, we take a look at the issue of


UK: The Biggest Shake Up of Employment Law in a Generation?
  • Littler Mendelson PC
  • United Kingdom
  • July 18 2017

On July 11, 2017, the UK government published the Review of Modern Working Practices. The report was issued by Matthew Taylor, Chief Executive of the


UK “non-dom” and residential property tax changes: full steam ahead - from 6 April 2017
  • Charles Russell Speechlys
  • United Kingdom
  • July 17 2017

The Government confirmed on 13 July 2017 that the new rules imposing inheritance tax on UK residential property owned through non-UK companies (and


Proposed changes to the UK’s Non-Domicile Tax Regime to take effect from 6 April 2017
  • CMS Cameron McKenna Nabarro Olswang LLP
  • United Kingdom
  • July 17 2017

In the aftermath of the UK's snap general election on 8 June 2017, the proposed changes to the UK's non-domicile tax regime (the "Proposed Rules"


New money laundering regime introduces additional compliance duties for pension scheme trustees
  • Gowling WLG
  • United Kingdom
  • July 14 2017

New money laundering requirements came into effect on 26 June 2017 which impose new compliance obligations on trustees of occupational pension