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
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
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
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
The Budget delivered by the Chancellor, George Osborne, on 19 March includes a number of important pensions measures.
The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there
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
The Finance Act 2013 (FA13) has made a number of amendments to the legislation regulating HMRC approved share plans, ie the Sharesave (SAYE), the
HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 2011.
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).