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23 results found

Article

Hogan Lovells | United Kingdom | 21 Oct 2011

Registered Pension Schemes Manual

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

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: transfers

Regulations will remove the unauthorised payments charge on transfers of a scheme pension in payment, lifetime annuity, short term annuity or assets underpinning an unsecured pension in respect of an individual aged 50 to 55.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: reduction of annual allowance - payment from schemes

HMRC has issued a response following consultation on proposals to allow members subject to an annual allowance charge to pay the charge direct from their pension benefits.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: flexible drawdown

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: reduction of lifetime allowance

The lifetime allowance will be reduced to £1.5million on 6 April 2012.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: disguised remuneration

The Government is bringing in legislation to tackle arrangements aimed at reducing or avoiding tax or National Insurance liabilities when rewarding employees.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: removal of requirement to take benefits by age 75

Draft regulations have been issued which will make consequential amendments relating to the removal of the annuitisation requirement.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: overseas pensions

Written Ministerial Statement, Tax Information and Impact Note and draft legislation issued 24 May 2011.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: reduction in annual allowance

The annual allowance provisions will be amended with effect from 6 April 2011.

Article

Hogan Lovells | United Kingdom | 4 Jul 2011

HMRC: abolition of Special Annual Allowance Charge

The special annual allowance provisions ceased to have effect after the tax year 201011

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