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Results: 1-10 of 90

Contracting-out DC
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

From 6 April 2012, protected rights will no longer exist but will become ordinary money purchase benefits


Public sector outsourcing: fair deal
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government has issued a consultation paper on the Fair Deal policy, asking for comments on the future treatment of pensions on the compulsory transfer of staff from the public sector


Pension Protection Fund: changes to valuation assumptions
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Following consultation, the PPF has updated its valuation assumption guidance for s 179 and s 143 valuations


Contracting-out: rebates
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Ministerial statement made 3 February 2011


HMRC: flexible drawdown
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011


HMRC: flexible drawdown
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits


HMRC: employer asset-backed pension contributions
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government has issued consultation aimed at preventing double faze relief when employers use assets to back contributions to pension schemes


HMRC: provision of information
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2011301 and The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011302 in force on 6 April 2011


Finance Bill
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Schemes will be given more flexibility to align their PIPs with the tax year regardless of whether they have previously chosen a different PIP


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

Draft regulations have been issued that will require administrators to provide members with a "pensions savings statement" giving the individual's pension input amount from the scheme for the relevant tax year and three previous tax years, where the individual has exceeded the annual allowance in the scheme