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Results: 1-10 of 97

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


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


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


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Following the decision in the case of PPG Holdings BV by the ECJ, HMRC has withdrawn its existing policy under which it considers investment


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


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


Swings and roundabouts: new HMRC guidance on VAT and pension fund management
  • Baker McKenzie
  • United Kingdom
  • December 5 2014

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


Autumn Statement - what you need to know
  • Baker McKenzie
  • United Kingdom
  • December 2 2016

The new Chancellor Philip Hammond has a reputation as being a safe pair of hands, so we weren’t expecting fireworks from his first Autumn Statement


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