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Results: 1-10 of 110

Issue 19 of HMRC's end of contracting-out bulletin published
  • Baker McKenzie
  • United Kingdom
  • September 30 2016

In issue 14 of the bulletin, HMRC has explained that, notwithstanding the April 2016 deadline for registering with the Scheme Reconciliation Service


High Court rules IBM breached implied duty of good faith
  • Baker McKenzie
  • United Kingdom
  • May 8 2014

Earlier this month, the High Court handed down its judgment in the case of IBM UK Holdings Ltd and another v Dalgleish and others. The facts of the


HMRC publishes updates to RPSM
  • Baker McKenzie
  • United Kingdom
  • December 20 2013

HMRC has published further updates to the Registered Pension Schemes Manual ("RPSM") in light of recent changes to pensions procedure and legal


FCA statement on redress methodology for pension transfers
  • Baker McKenzie
  • United Kingdom
  • September 30 2016

The Financial Conduct Authority has announced its intention to consult in Autumn 2016 in respect of an update to its methodology used to calculate


HMRC has published Pension Schemes Newsletter 80
  • Baker McKenzie
  • United Kingdom
  • September 30 2016

HMRC has published Pension Schemes Newsletter 80 which includes further information on the new online application process for individual pension


The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees
  • Baker McKenzie
  • European Union, United Kingdom
  • April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common


HMRC withdraws policy on deduction of VAT on pension fund management costs
  • Baker McKenzie
  • United Kingdom
  • March 26 2014

Following the decision in the case of PPG Holdings BV by the ECJ, HMRC has withdrawn its existing policy under which it considers investment


GMP scheme reconciliation service announced
  • Baker McKenzie
  • United Kingdom
  • March 26 2014

In preparation for the abolition of DB contracting out, HMRC is extending the GMP reconciliation service. Previously this has only been available to


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