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Results: 11-20 of 259

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: May 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 4 2015

The conditions that an overseas scheme must satisfy to be a QROPS have been amended by regulations recently. From 6 April 2015, a QROPS would need to


A round up of pensions developments: April 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 1 2015

The Pensions Regulator has published its finalised Guidance on DB to DC transfers and conversions. Background Under the Pension Schemes Act 2015 (the


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


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

The final version of the Occupational Pension Schemes (Charges and Governance) Regulations 2015 were laid before Parliament and are expected to come


IBM v Dalgleish the remedies judgment
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 27 2015

The long-awaited remedies judgment in the case of IBM v Dalgleish was handed down on Friday, 20 February. Considerably shorter than the liability


A round-up of pensions developments: January 2015
  • Herbert Smith Freehills LLP
  • USA
  • February 5 2015

A new system of shared parental leave ("SPL") will be available to parents of children due to be born or placed for adoption on or after 5 April 2015


A round-up of pensions developments: December 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • January 8 2015

Top of the agenda 1. Taxation of Pensions Act 2014 enacted The Taxation of Pensions Bill received Royal Assent on 17 December 2014 and became the


Governance and administration of defined contribution schemes
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 16 2014

Occupational defined contribution ("DC") schemes have seen a raft of legal and regulatory changes recently. In November 2013, the Pensions Regulator


A round up of pensions developments: November 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 4 2014

HMRC has issued revised guidance on the ability of employers to recover VAT on administration and investment management services provided in respect