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Results: 1-10 of 62

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


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Following the decision in the case of PPG Holdings BV by the ECJ, HMRC has withdrawn its existing policy under which it considers investment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


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


Update on the Taxation of Pensions Bill
  • Baker & McKenzie
  • United Kingdom
  • January 7 2015

The Taxation of Pensions Bill is being progressed to the next stage in Parliament. As reported in our October Update, the Chancellor has announced


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


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


Draft guidance on new tax-free child care scheme
  • Baker & McKenzie
  • United Kingdom
  • November 30 2014

The government has published draft guidance on its new tax-free child care scheme which is expected to come into force in Autumn 2015. The new scheme


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