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Results: 1-10 of 76

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


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


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 - December 2015
  • Baker & McKenzie
  • United Kingdom
  • December 18 2015

The Spending Review and Autumn Statement 2015 which was delivered by the Chancellor, George Osborne, on 25 November includes several important a


High Court rules IBM breached implied duty of good faith
  • Baker & McKenzie
  • United Kingdom
  • May 8 2014

Earlier this month, the High Court handed down its judgment in the case of IBM UK Holdings Ltd and another v Dalgleish and others. The facts of the


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


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


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