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CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Oct 2011

Trustee knowledge update

A provision has been included in the Bill which says that where scheme rules provide for revaluation by reference to RPI but in all other respects reflect the statutory requirements on revaluation, the provisions of the Rules will apply.


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).


Herbert Smith Freehills LLP | United Kingdom | 23 Jun 2010

Emergency Budget: radical changes to high earner proposals

Yesterday's Emergency Budget included various pensions-related announcements.


Steptoe & Johnson LLP | United Kingdom | 10 Nov 2009

Reforms relating to international aspects

The Finance Act 2009 which received Royal Assent on 21 July 2009 introduced a number of reforms to the international aspects of UK’s taxation.


Locke Lord LLP | United Kingdom | 2 Sep 2009

Incoming regulations may increase actuarial costs

On 1 September 2009, the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (the Regulation) comes into force in the UK.

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