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Results: 1-10 of 90

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"


Auto-enrolment and NEST: Pensions Bill
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Bill contains changes to the auto-enrolment provisions


HMRC: abolition of Special Annual Allowance Charge
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The special annual allowance provisions ceased to have effect after the tax year 201011


CPIRPI indexation and revaluation
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Consumer Prices Index (CPI) will replace the Retail Prices Index (RPI) when calculating the minimum statutory requirements for indexation of pensions in payment and revaluation of deferred pensions


FSA: revising the Remuneration Code
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Financial Services Authority has consulted on revisions to its Remuneration Code which took effect on 1 January 2010 in response to the 200708 financial crisis


HMRC: High Income Excess Relief Charge
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The high income excess relief charge has been repealed


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


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