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Results: 11-20 of 252

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


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


Round up of pensions developments: September 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 3 2014

The government stated in the budget 2014, that it would review the tax charge on DC pension funds held in a drawdown product at death or


Round up of pensions developments: August 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • September 3 2014

In Thompson (PO-1203), the Deputy Pensions Ombudsman has not upheld a complaint by Mr Thompson, a member of the main scheme, the GE Pension Plan and


Round up of pensions developments: July 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • August 1 2014

The Finance Bill 2014 received Royal Assent on 17 July 2014, becoming the Finance Act 2014. The Act incorporates the changes announced in the Budget


High Court overturns pension ombudsman's determination restricting the NHS Administering Authority's ability to recover overpaid lump sum death benefits paid by mistake
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 31 2014

The High Court has overturned a ruling of the Deputy Pensions Ombudsman in relation to an attempt by the Administering Authority of the NHS Pension


A round up of pensions developments: June 2014
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 3 2014

Following its consultation last year on a revised Code of Practice on defined benefit (DB) funding, the Pensions Regulator has issued the final


The change to the definition of money purchase benefits - implications for pension schemes
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 6 2014

Implications for pension schemesSchemes that have treated benefits as money purchase in the past will need to address the impact of section 29 going