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Results: 1-10 of 88

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 consults on amendments to authorized payments and accounting regulations
  • Baker & McKenzie
  • United Kingdom
  • March 20 2013

HMRC has published for external comment the following draft Statutory Instruments: The Registered Pension Schemes (Authorized Payments) (Amendment


Global Equity Matrix - April 2016
  • Baker & McKenzie
  • United Kingdom, USA, Vietnam, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Peru, Philippines, Poland, Portugal, Russia, Saudi Arabia, Malaysia, Mexico, Morocco, Netherlands, New Zealand, Norway, India, Indonesia, Ireland, Israel, Italy, Japan, Egypt, Finland, France, Germany, Hong Kong, Hungary, Canada, Chile, China, Colombia, Czech Republic, Denmark, Argentina, Australia, Austria, Belgium, Brazil
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax


New HMRC guidance requires gender neutral maximum pension drawdown rates
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

In March 2011 the European Court of Justice ruled in the Test-Achats case that the Gender Directive (2004113EC) requires insurance premiums and benefits to be gender-neutral


HMRC consultation on taxation of lump sums through PAYE
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

Following a number of complaints that pensioners are being overcharged tax on lump sum pension payments which are paid through PAYE, HMRC is proposing certain amendments to the Income Tax (PAYE) Regulations 2003


Operation of the annual allowance charge
  • Baker & McKenzie
  • United Kingdom
  • December 13 2012

HMRC has published a draft order for consultation clarifying the operation of certain elements of the annual allowance charge


UK pension schemes will be protected from FATCA
  • Baker & McKenzie
  • USA, United Kingdom
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012


July 6 deadline approaching for UK equity award tax reports
  • Baker & McKenzie
  • United Kingdom
  • June 2 2011

Companies offering equity awards to employees in the UK should be aware that certain year-end returns need to be filed with the UK tax authorities (known as HMRC) by July 6, 2011 for the tax year ended April 5, 2011


HMRC clarifies what can constitutue an "arrangement"
  • Baker & McKenzie
  • United Kingdom
  • January 26 2012

HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes


HMRC publishes guidance on "fixed protection" in relation to lifetime allowance
  • Baker & McKenzie
  • United Kingdom
  • January 26 2012

The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012