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Results: 1-10 of 104

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


Pensions update - January 2014
  • Baker McKenzie
  • United Kingdom
  • February 7 2014

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


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


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


Abolition of contracting-out: HMRC publishes first countdown bulletin
  • Baker McKenzie
  • United Kingdom
  • April 21 2014

In advance of the anticipated abolition of contracting-out for defined benefit schemes from 6 April 2016, HMRC has published the first of its


Budget 2014: pensions aspects
  • Baker McKenzie
  • United Kingdom
  • April 21 2014

The Budget delivered by the Chancellor, George Osborne, on 19 March includes a number of important pensions measures. Increased flexibility for DC


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 HMRC guidance on VAT and pension fund management
  • Baker McKenzie
  • United Kingdom
  • January 7 2015

Changes of policy announced this week will affect VAT recovery for employer sponsors of occupational pension schemes for their staff. In some cases