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28 results found

Article

Hogan Lovells | United Kingdom | 16 Sep 2018

Pension transfers and scams: what should trustees do?

Pension scammers are becoming ever more sophisticated in their methods of parting scheme members from their pension funds, learning how to stay (just)

Article

Hogan Lovells | United Kingdom | 19 Dec 2017

Pension schemes and VAT: where are we now?

In a welcome announcement, HMRC has confirmed that existing arrangements enabling employers to reclaim VAT in respect of pension scheme administration

Article

Hogan Lovells | United Kingdom | 29 Sep 2017

New anti-money laundering regulations: action for pension scheme trustees

Pension scheme trustees should be aware of requirements under new money laundering regulations to record information and, in some cases, to give the

Article

Hogan Lovells | United Kingdom | 27 Mar 2017

The new pension advice allowance: implications for trustees

As announced in the 2016 Autumn Statement, pension schemes may (but will not be required to) allow members to withdraw up to 500 from their defined

Article

Hogan Lovells | United Kingdom | 1 May 2014

HMRC other news

HMRC has issued the first in a series of bulletins, intended to provide updates on activities linked to the cessation of contracting-out in April

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.

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