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Results: 1-10 of 81

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


User guide for online HMRC service published
  • Baker & McKenzie
  • United Kingdom
  • January 7 2015

HMRC has published a new guide to using its online Service for Scheme Administrators and Practitioners. This includes sections on how to register a


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


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 - January 2015
  • Baker & McKenzie
  • United Kingdom
  • January 30 2015

The Taxation of Pensions Bill received Royal Assent on 17 December 2014. We have previously reported on the contents of what is now the Taxation of


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


Clients & friends newsletter September 2014
  • Baker & McKenzie
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs


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