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33 results found

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Mar 2014

Supreme Court holds contributions to a funded unapproved retirement benefits scheme are not subject to NI contributions

In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has decided that a contributions to a funded unapproved retirement benefits

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Mar 2014

HMRC updates policy on recovery of VAT paid by employers for pension fund management costs

HMRC has updated its policy on the ability of employers to recover VAT paid in respect of defined benefit pension scheme administration and

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 2 Aug 2013

A round-up of pensions developments: July 2012

The Finance Bill 2013 received Royal Assent on 17 July and became the Finance Act 2013. The key provisions of the Act are: The reduction in the

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Dec 2012

Auto-enrolment: using existing schemes

The automatic enrolment requirements came into force on 1st October 2012 and have already started to apply to the largest employers.

Article

Herbert Smith Freehills LLP | United Kingdom | 4 Jul 2012

A round up of pensions developments

Last year, we looked at steps employers can take to comply with the auto-enrolment regime and identified some problem areas arising out of the legislation as it was drafted at that time.

Article

Herbert Smith Freehills LLP | European Union, France | 1 Jun 2012

A round-up of pensions developments: May 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-33811 to C-34711).

Article

Herbert Smith Freehills LLP | United Kingdom | 4 May 2012

A round-up of pensions developments: April 2012

The Pensions Regulator has published a statement setting out the procedure for employers to follow to bring forward their auto-enrolment staging dates.

Article

Herbert Smith Freehills LLP | United Kingdom | 4 Apr 2012

A round up of pensions developments

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.

Article

Herbert Smith Freehills LLP | United Kingdom | 15 Feb 2012

Mitigating the impact of the reduced annual allowance

The changes to the tax efficient savings regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances.

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Jan 2012

A round-up of pensions developments: December 2011

HMRC has published the fifth edition of its Countdown Bulletin, which deals with practical issues for pension schemes as a result of the abolition of protected rights from 6 April 2012.

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