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Results: 1-10 of 6,626

Digging into the detail on DC pension scheme governance: the Pensions Regulator and its ‘how to’ guides
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • August 25 2016

Last month, we published a review of the Pensions Regulator’s updated Code of Practice on the governance and administration of trust based money


Changes to the taxation of employment termination payments from April 2018
  • CMS Cameron McKenna
  • United Kingdom
  • August 24 2016

The Government response to the consultation on the tax treatment of employment termination payments has finally been published


Guest post: EBTs: Tackling Disguised Remuneration Consultation
  • Berg
  • United Kingdom
  • August 23 2016

A few weeks ago I wrote an article on here entitled ‘Employee Benefit Trusts (EBTs) - where are we now?‘ in which I referred to a forthcoming


UK: Pensions Update: August 2016
  • Clifford Chance LLP
  • European Union, United Kingdom
  • August 23 2016

Following its investigation into the collapse of BHS, the Work and Pensions Select Committee has launched a new inquiry which invites written


UK Government Set to Overhaul Taxation on Termination Payments
  • Dechert LLP
  • United Kingdom
  • August 19 2016

Currently, non-contractual compensation payments made solely on account of termination of an individual's employment enjoy a favourable tax treatment


Local authority outsourcing - LGPS: New Fair Deal provisions unveiled
  • Eversheds
  • United Kingdom
  • August 19 2016

The Department for Communities and Local Government (“DCLG”) has recently revealed long-awaited draft provisions which are intended to give effect


A lifeboat with conditions: new guidance from the PPF
  • Reed Smith LLP
  • United Kingdom
  • August 19 2016

The Pension Protection Fund ("PPF") has updated its approach to employer restructuring guidance and its general guidance for restructuring and


SIPP scheme administrator avoids 'pension liberation' tax charge
  • RPC
  • United Kingdom
  • August 17 2016

In a recent case the First-tier Tribunal (FTT) has found that HMRC was wrong to refuse Sippchoice's application for the discharge of liability to


Second bite: Court decides a pension deficit for service company employees must be paid by the trading company
  • Squire Patton Boggs
  • United Kingdom
  • August 17 2016

Many group companies operate a service company to employ staff and second them to other group companies. These arrangements are often not fully


HMRC publishes new Spotlight 32
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

HMRC "spotlights" represent its list of targeted tax avoidance schemes and taxpayers and employers alike should be aware of whether any plan they