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Results: 1-10 of 202

Court of Appeal rejects illegality defence in claim against liquidator
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 20 2015

The Court of Appeal has refused to allow a liquidator of a company that was the vehicle for a VAT fraud to rely on the defence of illegality in


A round up of pensions developments - October 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 5 2015

Schemes with a pre-existing power to pay surplus to the employer under Section 251 Pensions Act 2004 have until 6 April 2016 to pass a trustee


Retrospective tax legislation: compatible with the European Convention on Human Rights ("ECHR")
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 31 2015

Retrospective legislation, seeking to close a tax loophole relating to Stamp Duty Land Tax ("SDLT"), did not engage rights under the ECHR to the


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
  • European Union, Hong Kong, United Kingdom, Australia
  • 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