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Results: 1-10 of 90

EU financial transaction tax
  • Hogan Lovells
  • European Union
  • October 21 2011

The EU Commission has issued a draft directive to introduce an EU-wide financial transaction tax from 1 January 2014


Disclosure of information
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Following consultation, regulations have been made which will enable schemes to communicate electronically with members, subject to various safeguards


Financial Assistance Scheme: guidance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

he DWP has issued guidance on the methods and assumptions to be used for FAS valuations


Pension Protection Fund: 201213 levy
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The PPF has confirmed its intention to implement a new levy framework from 201213


HMRC: reduction in annual allowance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The annual allowance provisions will be amended with effect from 6 April 2011


HMRC: disguised remuneration - FAQs
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued FAQs in relation to provisions of the Finance Bill 2011 concerning disguised remuneration


State Pension Green Paper and reform
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued a Green Paper on the reform of State Pensions


Investment: employer related investment
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Amending regulations have removed transitional concessions that allowed specific forms of employer-related investments to continue


The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • United Kingdom, USA
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"


Moral hazard: extension of time limits
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Bill will amend the moral hazard provisions so that the act (or failure to act) which is the subject of a contribution notice (CN) must have happened within the period of six years before the Regulator gives a warming notice in respect of the proposed CN