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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"


Pensions monthly planner
  • Hogan Lovells
  • United Kingdom
  • October 17 2011

Principal new developments in pensions are set out alphabetically by topic in four main sections arranged according to when the changes had or are expected to have effect


Kay Review of UK Equity Markets and Long-Term Decision Making
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Kay Review, set up in June 2011, has issued a call for evidence


Court of Appeal confirms that pensions financial support directions and contribution notices are expenses
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In related Nortel and Lehman Brothers cases, the Court of Appeal has ruled that financial support directions ("FSDs") and contribution notices ("CNs") issued under the Pensions Act 2004 rank as expenses if they are issued against insolvent targets


Actuarial guidance notes
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Actuarial Profession has finalised a framework for use of discount rates in actuarial work


Executive remuneration
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Department for Business, Innovation and Skills has issued a discussion paper with proposals to curb "excessive" executive remuneration, including pension benefits


Employer debt regulations
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The DWP has issued a statement on its record in meeting the Government's policy of "one-in, one-out" in relation to new regulation


Contingent assets
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The PPF's consultation on the 201213 levy determination includes some proposed changes to the contingent asset rules


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


Registered Pension Schemes Manual
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 2011