Emma King
Squire Patton Boggs
Articles
Default retirement age
United Kingdom - September 14 2010 Under current proposals the DRA will be phased-out from 6 April 2011.
François Barker, Wendy Hunter, Catherine McKenna, Steve Southern
Lehman and Nortel
United Kingdom - January 12 2011 According to a ruling of the High Court, Financial Support Directions and Contribution Notices issued by the Pensions Regulator once an English insolvency process has commenced rank as expenses of the insolvency process (and therefore take precedence over ordinary creditors).
François Barker, Wendy Hunter, Catherine McKenna, Steve Southern
The Registered Pension Schemes (Authorised Payments) Regulations 2009 – the wait is almost over
United Kingdom - May 26 2009 Despite recent press reports predicting further delay, the Registered Pension Schemes (Authorised Payments) Regulations 2009 were laid before the House of Commons on 8 May 2009 and are due to come into force on 1 June 2009.
François Barker, Wendy Hunter, Catherine McKenna, Steven Southern
Information requirements and ‘scheme pays’
United Kingdom - October 5 2011 In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).
François Barker, Wendy Hunter, Catherine McKenna, Steve Southern
Tax refunds for pension schemes
European Union, United Kingdom - July 31 2009 Following a recent European Court of Justice ruling (in the case of Aberdeen Property Fininvest Alpha Oy), pension schemes should not be subject to withholding tax on dividends received from investments in other EU countries (unless that country applies such withholding tax in its own country to its own pension funds).
François Barker, Wendy Hunter, Catherine McKenna, Steven Southern
