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Article

Allen & Overy LLP | United Kingdom | 19 Nov 2018

Pensions: what’s new this week

Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on all the latest legal and regulatory developments in

Article

DLA Piper | United Kingdom | 4 Apr 2017

Pensions Alert: Upcoming pensions changes

The start of a new tax year on 6 April is often a key date for the introduction of new legislation and this year is no different with a number of

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 26 Jul 2016

Round-up of pensions developments: June 2016

In this edition we cast our eyes back over June 2016, the month during which the UK historically voted to leave the European Union. Brexit will

Article

Michelmores LLP | United Kingdom | 12 Jun 2016

Retirement and care housing and VAT traps

Developers and operators will know the care that has to be exercised in tax structuring retirement housing and care provision. VAT is an area which

Article

Baker McKenzie | United Kingdom | 28 Mar 2014

Pensions update (March 2014)

The Budget delivered by the Chancellor, George Osborne, on 19 March includes a number of important pensions measures.

Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2014

Budget 2014 - a budget for makers, doers and savers

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there

Article

RPC | United Kingdom | 19 Mar 2014

HMRC loses FURBS appeal

In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has dismissed HMRC's appeal and reinstated the decision of the Upper Tribunal

Article

Freshfields Bruckhaus Deringer | United Kingdom | 27 Sep 2013

Finance Act 2013: changes to HMRC approved share plan

The Finance Act 2013 (FA13) has made a number of amendments to the legislation regulating HMRC approved share plans, ie the Sharesave (SAYE), the

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

Squire Patton Boggs | United Kingdom | 10 Oct 2011

Pension saving in excess of the annual allowance

Since 6 April 2011, saving through registered pension plans has been restricted by an annual allowance of £50,000 (plus unused allowance from the previous three tax years).

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