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British Airways plc v Paul Spencer and 11 Others (present Trustees of the Airways Pension Scheme) - 2015 EWHC 2477 (Ch), Mr Justice Warren
  • Fenwick Elliott Solicitors
  • United Kingdom
  • November 23 2015

British Airways plc (“BA”) maintained a pension scheme (“the Scheme”) which was managed by Mr Paul Spencer and eleven other trustees (“the Trustees”

Sasol Limited v CINPF: the rules take precedence
  • Hogan Lovells
  • South Africa
  • November 20 2015

Often our courts are called upon to adjudicate disputes relating to the interpretation of rules of pension and provident funds where there is a

Pensions update - Winter 2015
  • Arthur Cox
  • European Union, Ireland, United Kingdom
  • November 20 2015

We provided an update on the European Market Infrastructure Regulations (EMIR) in our Summer Pensions Update. EMIR is an EU Regulation which affects

Trustee knowledge update - November 2015
  • CMS Cameron McKenna
  • United Kingdom
  • November 19 2015

HMRC was due to change its approach to when and how employers can recover VAT on costs incurred in running a pension scheme on 1 January 2016

Recovery of input VAT on pension fund expenses: HMRC’s latest guidance
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • November 17 2015

HMRC’s Revenue and Customs Brief 1715 published on 26 October 2015 sets out HMRC’s latest position on recovery of input VAT on management services

No violation due to additional tax liability incurred by participant upon termination of non-qualified plan and distribution in a lump sum
  • Winston & Strawn LLP
  • USA
  • November 17 2015

A recent federal court case considered an issue that arises from time to time when employers want to terminate their non-qualified plans: Can the

VAT on pension scheme services - further HMRC guidance and extension of transitional period
  • Mayer Brown LLP
  • United Kingdom
  • November 16 2015

HM Revenue & Customs has published a further update on employer recovery of VAT charged on services provided to trust-based pension schemes

Pensions round-up: October 2015
  • DLA Piper LLP
  • United Kingdom
  • November 11 2015

On 28 October HMRC published statistics about flexible payments made in the second and third quarters of 2015 including that the number of

Trustee quarterly review - November 2015
  • Mayer Brown LLP
  • United Kingdom
  • November 6 2015

In September, the Pension Protection Fund published draft rules for the 201617 levy for consultation (the “draft rules”). In summary, the draft

A round up of pensions developments - October 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 5 2015

Schemes with a pre-existing power to pay surplus to the employer under Section 251 Pensions Act 2004 have until 6 April 2016 to pass a trustee