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16 results found

Article

Squire Patton Boggs | United Kingdom | 4 Jun 2019

Hot Topics in Pensions - Summer 2019

We turn back the clock in our Summer Hot Topics in Pensions and take our readers on a journey through the decades, pausing to take in some historical

Article

Squire Patton Boggs | United Kingdom, European Union | 11 Sep 2018

Pensions Lessons for Trustees 2018: The Best Days of Your Life?

Do you remember school dinners of liver and cabbage, with tapioca (frogspawn) pudding? Let's not forget the daily third of a pint of milk, dished out

Article

Squire Patton Boggs | United Kingdom | 21 Mar 2017

Pensions advice allowance - three is the magic number

From April 2017 it will be possible for individuals to take regulated financial advice and to have up to £500

Article

Squire Patton Boggs | United Kingdom | 18 May 2015

Defined benefit pension plans - VAT cost saving opportunities

In response to a decision of the Court of Justice of the European Union, HM Revenue & Customs (HMRC) has changed its position regarding an employer's

Article

Squire Patton Boggs | United Kingdom | 10 Feb 2014

Pensions and VAT an important development

HMRC has allowed employers to deduct VAT in relation to the general cost of an occupational pension plan on the basis that this is an overhead of the

Article

Squire Patton Boggs | European Union | 1 Aug 2013

Pensions and VAT - more swings and roundabouts

The Court of Justice of the European Union recently issued a judgment which may catch the eye of many in the pensions and tax sectors, due to its

Article

Squire Patton Boggs | United Kingdom, European Union | 20 Apr 2012

Hot topics in pensions

The High Court considered whether the pension plan trustees could use a discretion in the rules to switch to CPI for indexing deferred and pensioner benefits.

Article

Squire Patton Boggs | United Kingdom | 31 Mar 2012

Fixed protection and life assurance cover: beware HMRC’s unexpected stance!

HMRC has recently taken an unexpected stance in relation to the extent to which fixed protection is compatible with ongoing life assurance cover.

Article

Squire Patton Boggs | United Kingdom | 5 Jan 2012

Pensions hot topics - winter 20112012

DB plans that have not yet identified their “statutory employers” should consider this sooner rather than later it may not be straightforward where the plan has a complicated employer history.

Article

Squire Patton Boggs | United Kingdom | 5 Oct 2011

Information requirements and ‘scheme pays’

In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).

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