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14 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 | 10 Jul 2017

Stuck on spin cycle - pensions and the money laundering regulations

In May we took the plunge and blogged about the forthcoming money laundering regulations (which seemed to have gone largely unnoticed until that

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 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’).

Article

Squire Patton Boggs | United Kingdom | 29 Sep 2011

Fixed protection

The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012.

Article

Squire Patton Boggs | United Kingdom | 21 Jun 2011

Review - pensions

HMRC has indicated that pension plan trustees can retrospectively change Pension Input Periods up until the point that the Finance Bill 2011 receives Royal Assent (which is currently expected sometime in July).

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