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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.

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Oct 2011

Finance Act 2011: what does it mean for your pension scheme?

HMRC have issued Pension Schemes Newsletter 49.

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Oct 2011

Budget statement

Chancellor George Osborne has announced that he will make this year's autumn statement on the 29 November 2011.

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Sep 2011

A round-up of pensions developments: August 2011

The DWP has issued a consultation seeking views on two proposed changes to regulations concerning contracting-out.

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Aug 2011

Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.

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