We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 245

Pensions E-Bulletin
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • August 25 2016

By virtue of a statutory instrument with the natty title of the Pensions Act 2004 (Code of Practice) (Governance and Administration of Occupational


Round-up of pensions developments: June 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • July 26 2016

In this edition we cast our eyes back over June 2016, the month during which the UK historically voted to leave the European Union. Brexit will


Policy guidance given by HMRC may give rise to a general legitimate expectation
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 18 2016

In R (Biffa Waste Services Limited) v the Commissioners for HMRC 2016 EWHC 1444 (Admin), the claimant company ("Biffa") challenged HMRC's


Round-up of pensions developments: May 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • June 24 2016

Welcome to the latest edition of HSF’s Pensions E-Bulletin - our monthly round-up of pensionsrelated legal developments. This month sees another


Project Blue Limited - a victory for the taxpayer or a loss for HMRC?
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 31 2016

In the latest twist in the long-running saga of the Project Blue Limited SDLT case, the Court of Appeal has found in favour of the taxpayer - not


Tax effect of BREXIT - May 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • May 26 2016

This article has been prompted by the current debate and forthcoming referendum in the UK on the UK's membership of the European Union ("EU") and


Round-up of Pensions Developments: March and April 2016
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 13 2016

The High Court has released its judgment in Pollock v Reed 2015 EWHC 3685 (Ch), the litigation involving the Halcrow Pension Scheme in which Herbert


Trusts - Where are we now?
  • Herbert Smith Freehills LLP
  • New Zealand, United Kingdom
  • April 1 2016

In this, the final of our thought leadership papers for the Bermuda conference, we reflect upon the current political and judicial environment for


Round-up of Pensions Developments: February 2016
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 29 2016

HM Treasury has published its response to the summer 2015 consultation on pension transfers and early exit charges. The original consultation


Supreme Court applies purposive construction to defeat bank bonus tax avoidance schemes
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 10 2016

The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to