Ian Gault
Herbert Smith Freehills LLP
Articles
A round-up of pensions developments: May 2012
European Union, France - June 1 2012 The European Court of Justice has given its decision in two linked cases in relation to French withholding tax provisions levied on dividend payments to foreign investment funds in Santander Asset Management SGIIC SA v Directeur des résidents à l'étranger et des services généraux and others (C-338/11 to C-347/11).
Alison Brown, Roderick Morton, Daniel Schaffer, Naveed Soomro
A round-up of pensions developments: April 2012
United Kingdom - May 4 2012 The Pensions Regulator has published a statement setting out the procedure for employers to follow to bring forward their auto-enrolment staging dates.
Alison Brown, Roderick Morton, Daniel Schaffer, Naveed Soomro
Desmonds & Sons: Upper Tribunal turns down attempts to impose a contribution notice on an additional party but holds it has power to increase the amounts under contribution notices already imposed
United Kingdom - April 26 2012 The Upper Tribunal has issued its interim decision in an appeal from a decision by the Determinations Panel of the Pensions Regulator to impose a contribution notice (CN) on two director shareholders requiring them to pay a total of £1m into the company's defined benefit pension scheme.
Alison Brown, Roderick Morton, Daniel Schaffer, Naveed Soomro
A round up of pensions developments
United Kingdom - April 4 2012 Under the Finance Act 2011, the lifetime allowance (LTA) will be reduced from its current level of £1.8m to £1.5m from 6 April 2012.
Alison Brown, Roderick Morton, Daniel Schaffer, Naveed Soomro
A round-up of pensions developments
United Kingdom - March 2 2012 From April 2012, it will no longer be possible for schemes to contract out on a defined contribution (DC) basis.
Alison Brown, Roderick Morton, Daniel Schaffer, Naveed Soomro
