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Results:1-10 of 99

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • USA, United Kingdom
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons".


Registered Pension Schemes Manual
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 2011.


Member could not undo her own decision on redundancy
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Deputy Pensions Ombudsman has rejected a complaint that a member should have received a "compulsory early retirement pension".


Finance Bill 2012
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Treasury has confirmed that draft legislation to enact measures announced in the Budget 2011 for inclusion in the Finance Bill 2012 will be issued on 6 December 2011.


Distribution of death benefits trustees failed to make proper enquiries
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Deputy Pensions Ombudsman has directed trustees to re-make their decision about the distribution of lump sum death benefits, disregarding the fact that they had already paid the lump sum to the member's partner.


Ill health early retirement decision-maker should not abrogate its responsibility
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In relation to a complaint about ill health early retirement, the Deputy Pensions Ombudsman has criticised the employer council for not asking more questions of their medical advisers.


Consultation on 201213 levy
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The PPF has issued consultation on the 201213 levy determination


EU financial transaction tax
  • Hogan Lovells
  • European Union
  • October 21 2011

The EU Commission has issued a draft directive to introduce an EU-wide financial transaction tax from 1 January 2014.


Executive remuneration
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Department for Business, Innovation and Skills has issued a discussion paper with proposals to curb "excessive" executive remuneration, including pension benefits.


Contingent assets
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The PPF's consultation on the 201213 levy determination includes some proposed changes to the contingent asset rules.