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New U.S. Customs and Border Protection rule amends regulations in light of ban on forced labor imports
  • Freshfields Bruckhaus Deringer
  • USA
  • June 19 2017

On June 8, U.S. Customs and Border Protection (CBP) published a final rule in the Federal Register (the official, daily journal of the U.S. federal


The Pensions Bill receives Royal Assent
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • November 8 2011

The Pensions Bill received Royal Assent on 3 November 2011.


Accounting for tax HMRC’s draft regulations
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • November 8 2011

HM Revenue & Customs (HMRC) has published draft regulations amending the requirements for schemes to submit Accounting for Tax returns electronically so that a scheme manager of a currently-relieved non-UK pension scheme can send the Accounting for Tax Return to HMRC in hard copy, not just electronically.


Initial success in legal challenge over civil partnerships
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • September 20 2011

Following pressure from human rights campaign group Liberty, Foster Wheeler Energy, a multi-national company, is reported to have agreed to give civil partners of its employees the same pension benefits as spouses.


The DWP consults on legislative framework for auto-enrolment
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • August 10 2011

In July, the Department for Work and Pensions (DWP) published a consultation paper entitled Workplace pensions reform: Completing the legislative framework for auto-enrolment.


RoHS amendment directive adopted
  • Freshfields Bruckhaus Deringer
  • European Union
  • July 12 2011

Following agreement between the European Council and the European Parliament, a directive amending the current Directive on the restriction of hazardous substances (RoHS) in electrical and electronic equipment (EEE) has been adopted.


New structural opportunities for corporate groups
  • Freshfields Bruckhaus Deringer
  • Germany
  • June 20 2011

The Third Act for the Amendment of the German Reorganisation Act enables a merger-related squeeze-out of minority shareholders for shareholdings of 90 per cent.


Proposed amendments to the Takeover Code
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • June 13 2011

On 21 March 2011 the Code Committee of the Takeover Panel (the Code Committee) published a consultation paper (the Paper) on its proposed amendments to the Takeover Code.


Regulations amending pensions tax transitional protection finalised
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • April 6 2011

The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011 (SI 2011732) has recently been laid before Parliament.


Annual allowance: HMT publishes summary of responses on discussion
  • Freshfields Bruckhaus Deringer
  • United Kingdom
  • March 21 2011

HMRC and HM Treasury has recently published its decisions and summary of responses to its December 2010 consultation on how to manage high annual allowance (AA) charges from pension benefits (see previous bulletin).