We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



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"


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


Scheme pays
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Draft regulations issued 20 May 2011


Section 75 debts: group guarantees
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Informal consultation issued December 2010


Early access to pension savings
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HM Treasury has issued a consultation response following its call for evidence in December 2010. It has concluded that early access to pension savings should not be considered at the present time


Maladministration not to provide information following scheme alterations
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

In a case concerning a survivor's pension, the Pension Ombudsman has held that it was maladministration for the administering authority not to inform a member of alterations made to the scheme


Default investment options
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment


Pensions regulator: governance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Regulator has issued its fifth scheme governance survey


Auto-enrolment: guidance from the Pensions Regulator
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Regulator has published a five step action checklist for trustees to prepare for auto-enrolment


IAS 19
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The International Accounting Standards Board has issued an amended version of IAS 19 "Employee Benefits"