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Results: 1-10 of 197

Court of Appeal restricts scope for a defendant to reduce its liability for unjust enrichment based on the subjective value of its enrichment
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 14 2015

The Court of Appeal has provided guidance on how to value a defendant's benefit in a claim for unjust enrichment: Littlewoods Limited and others v


A round up of pensions developments - June 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 3 2015

The Pensions Regulator has added further questions to its DC scheme return for 2015. The questions relate to: Whether the scheme is compliant with


A round-up of pensions developments: March 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 2 2015

The Chancellor’s Budget 2015, delivered on 18 March, was light on pensions. Here are the key measures announced by the Chancellor: Lifetime allowance


Round up of pensions developments: October 2014
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • November 3 2014

In our August bulletin we discussed the draft Taxation of Pension Schemes Bill, which contains the draft tax legislation for the flexibility measures


English High Court considers the effect of invalidly appointed trustees
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 23 2014

In Jasmine Trustees Ltd v Wells & Hind (A Firm) 2007 EWHC 38, the High Court of England and Wales interpreted "individuals" in Section 37(1)(c) of


A summary of major developments in key areas - general counsel update - July 2014
  • Herbert Smith Freehills LLP
  • Australia, European Union, Hong Kong, United Kingdom
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially


A summary of major developments in key areas - General Counsel update - May 2014
  • Herbert Smith Freehills LLP
  • Australia, European Union, Germany, United Kingdom
  • May 23 2014

Scottish independence referendum - The referendum will take place on 18 September 2014. Scottish independence raises many complex legal and political


UK Tax Tribunal refuses to believe settlor could not obtain documents from its trustee
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 13 2014

In a recent hearing in front of the UK tax tribunal, a tax payer (who was a settlor of an offshore trust) argued that documents requested from HMRC


Global employment, pensions and incentives newsletter
  • Herbert Smith Freehills LLP
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among


Round up of pensions developments: March 2014
  • Herbert Smith Freehills LLP
  • United Kingdom, European Union
  • April 3 2014

In the Budget delivered on the 19 March, Chancellor George Osborne announced measures overhauling the tax regime in relation to defined contribution