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Equalisation – a victory for common sense?

United Kingdom - July 31 2009 The Court of Appeal has reached a landmark determination in a key pensions equalisation case that will have the pensions industry heaving a sigh of relief.

François Barker, Wendy Hunter, Emma King, Catherine McKenna

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, Emma King, Catherine McKenna

Material detriment - what’s it all about?

United Kingdom - July 7 2009 The Pensions Regulator has issued a Code of Practice, high level guidance and illustrative examples to clarify its approach to the material detriment test introduced by the Pensions Act 2008.

François Barker, Wendy Hunter, Emma King, Catherine McKenna

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, Emma King, Catherine McKenna

Budget bombshell for high earners

United Kingdom - April 29 2009 Budget 2009 announced fundamental changes to how individuals with taxable income over £150k are to be treated in respect of their pension contributions.

François Barker, Wendy Hunter, Emma King, Catherine McKenna