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Results: 1-10 of 72

Abolition of contracting-out: HMRC publishes update on Scheme Reconciliation Service
  • Baker & McKenzie
  • United Kingdom
  • September 24 2014

As reported in our March 2014 update, HMRC has put in place the Scheme Reconciliation Service ("Service") in order to assist trustees and scheme


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


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Following the decision in the case of PPG Holdings BV by the ECJ, HMRC has withdrawn its existing policy under which it considers investment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


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


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


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