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Results: 1-10 of 3,289

Another nail in the tax avoidance coffin
  • Clyde & Co LLP
  • United Kingdom
  • May 20 2016

In a recent Supreme Court decision UBS AG & Anor v HMRC 2016 UKSC 13 the Supreme Court unanimously ruled in favour of HMRC and held that the bonus


UK Pensions - Commutation of GMPs - look before you leap
  • Mayer Brown LLP
  • United Kingdom
  • May 20 2016

Legal Update Many DB pension schemes are considering carrying out exercises to commute small pensions andor introducing an option for members to


Trustee Quarterly Review - May 2016
  • Mayer Brown LLP
  • United Kingdom
  • May 18 2016

On 6 April 2016, the Government introduced a new single tier state pension meaning that there is no longer a basic state pension and an additional


Round-up of Pensions Developments: March and April 2016
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 13 2016

The High Court has released its judgment in Pollock v Reed 2015 EWHC 3685 (Ch), the litigation involving the Halcrow Pension Scheme in which Herbert


A District Court Just Dealt a Blow to the ACA. Employers, Don’t Get Excited!
  • Jackson Lewis PC
  • USA
  • May 13 2016

On May 12, 2016, the United States District Court for the District of Columbia issued an opinion in U.S. House of Representatives v. Burwell et al


Monthly tax training - May 2016
  • Brown Wright Stein Lawyers
  • Australia, OECD, USA
  • May 13 2016

In 1996 Mr Lee and his wife founded a group of companies known as Australian Country Choice Group (ACC Group). The ACC Group is owned by interests


Trustee Knowledge Update - May 2016
  • CMS Cameron McKenna
  • United Kingdom
  • May 12 2016

Additional exemptions to the duty to auto-enrol are added: company directors; “genuine partners” in LLPs (not treated as employed by the LLP for


Sun Capital Update: US Private Equity Funds Liable for Multiemployer Plan Withdrawal Liability of Portfolio Company
  • Mayer Brown LLP
  • USA
  • May 12 2016

On March 28, 2016, in a much-anticipated decision, the US District Court for the District of Massachusetts issued its ruling in Sun Capital Partners


Cherry: advising your staff
  • Eversheds LLP
  • United Kingdom
  • May 9 2016

A recent decision by the Pensions Ombudsman sounds a warning bell for employers who fail to give proper advice to employees about the effects of tax


Tribunal considers carelessness test and finds discovery assessments to be invalid
  • RPC
  • United Kingdom
  • May 5 2016

In Bubb v HMRC 2016 UKFTT 0216 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeals and concluded that two discovery assessments made