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Results: 1-10 of 106

Swings and roundabouts: new guidance on pension fund management charges
  • Baker McKenzie
  • United Kingdom
  • May 26 2015

Changes of policy announced in late November 2014 will affect VAT recovery for employer sponsors of occupational pension schemes for their staff. In


UK pensions update - April 2015
  • Baker McKenzie
  • United Kingdom
  • May 7 2015

Trustees of defined benefit ("DB") schemes should note that the Pensions Regulator (the "Regulator") has published the final form of its guidance on


Pensions New Year Planner 2017
  • Baker McKenzie
  • European Union, United Kingdom
  • January 3 2017

2017 promises to be another interesting year on the pensions front. With Brexit a continuous backdrop - we await the judgment on whether a


HMRC - new steps to combat pensions liberation
  • Baker McKenzie
  • United Kingdom
  • March 26 2015

HMRC is continuing to look at new ways to combat the threat of pensions liberation. As noted in previous Updates, from September 2014 scheme


HMRC raises concerns about incorrectly registered share plans
  • Baker McKenzie
  • United Kingdom
  • May 26 2015

HMRC has sent a letter to companies with tax advantaged share plans as a final reminder to register them before the 6 July 2015 deadline. HMRC is


UK pensions update - August 2014
  • Baker McKenzie
  • United Kingdom
  • August 31 2014

The Government has published a draft Bill on the taxation of pensions and has produced a draft explanatory note and draft HMRC guidance on the Bill's


UK pensions update - September 2014
  • Baker McKenzie
  • United Kingdom
  • September 26 2014

The Treasury announced on 21 July 2014 that the responsibility for delivering the Government's "guidance guarantee" on retirement had been jointly


Abolition of contracting-out: HMRC publishes update on Scheme Reconciliation Service
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

As reported in our March 2014 update, HMRC has put in place the Scheme Reconciliation Service ("Service") in order to assist trustees and scheme


Annual allowance charge: draft amending regulations
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

Draft regulations have been published by HMRC, which would make a number of amendments to the annual allowance regime, including amendments to ensure


DC Pension Flexibility: (Draft) Taxation of Pensions Bill published
  • Baker McKenzie
  • United Kingdom
  • September 24 2014

The Government has published a draft Bill on the taxation of pensions and has produced a draft explanatory note and draft HMRC guidance on the Bill's