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Technical problems with HMRC's online annual share scheme return filing system
  • Baker McKenzie
  • United Kingdom
  • July 9 2015

Companies trying to submit their annual share scheme returns online to HMRC since Friday 3rd July have not been able complete the submission process


HMRC raises concerns about incorrectly registered share plans
  • Baker McKenzie
  • United Kingdom
  • May 26 2015

HMRC has sent a letter to companies with tax advantaged share plans as a final reminder to register them before the 6 July 2015 deadline. HMRC is


HMRC - new steps to combat pensions liberation
  • Baker McKenzie
  • United Kingdom
  • March 26 2015

HMRC is continuing to look at new ways to combat the threat of pensions liberation. As noted in previous Updates, from September 2014 scheme


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


UK pensions update - April 2015
  • Baker McKenzie
  • United Kingdom
  • May 7 2015

Trustees of defined benefit ("DB") schemes should note that the Pensions Regulator (the "Regulator") has published the final form of its guidance on


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 2015 - employee share schemes and employee tax
  • Baker McKenzie
  • United Kingdom
  • November 30 2015

The Autumn Statement on 25 November 2015 did not contain any major changes to the taxation of employee share schemes for UK tax residents. The


2016 Budget Announcement: impact for pensions
  • Baker McKenzie
  • European Union, United Kingdom
  • March 30 2016

Earlier this month, the Chancellor delivered the Budget. Key pensions related announcements were: from April 2017, individuals under the age of 40


UK pensions update - October 2015
  • Baker McKenzie
  • United Kingdom
  • November 2 2015

Trustees of defined benefit schemes are required to pass a resolution before 6 April 2016 if they are to retain powers in scheme rules to pay any


Pensions New Year Planner 2017
  • Baker McKenzie
  • European Union, United Kingdom
  • January 3 2017

2017 promises to be another interesting year on the pensions front. With Brexit a continuous backdrop - we await the judgment on whether a