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EMI schemes: tax advantages will continue until the end of the Brexit transition period

European Union, United Kingdom - February 25 2020 HM Revenue & Customs has confirmed that tax advantages for UK enterprise management incentive (“EMI”) share options under EU State aid rules will…

Martyn Shaw

BHS and Arcadia Schemes: Greater scrutiny of corporate activity on the horizon

United Kingdom - February 7 2020 As the pensions industry digests the re-introduced Pension Schemes Bill and eagerly awaits The Pensions Regulator’s (TPR) new funding code, TPR has…

Richard MacDonald

Naughty or nice: Christmas greetings from the Pensions Regulator

United Kingdom - September 25 2014 Too soon to be thinking about Christmas? Possibly not. The requirements of the Pensions Act 2008 impose positive obligations on almost all employers…

Martyn Shaw

Regulator issues first Section 89 report on auto-enrolment

United Kingdom - April 29 2014 Further to our e-update "Regulator Sharpens Its Claws as Auto-Enrolment Obligations Begin to Bite for SMEs", The Pensions Regulator has published its…

Martyn Shaw

Employee ownership promotes growth in the SME market in Scotland

United Kingdom - March 13 2014 A report by St Andrews, Edinburgh Napier and Stirling universities has found that employee-owned businesses outperform their competitors on…

Martyn Shaw