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5 results found

Article

Squire Patton Boggs | United Kingdom | 5 Oct 2011

Information requirements and ‘scheme pays’

In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).

Article

Squire Patton Boggs | United Kingdom | 21 Jun 2011

Review - pensions

HMRC has indicated that pension plan trustees can retrospectively change Pension Input Periods up until the point that the Finance Bill 2011 receives Royal Assent (which is currently expected sometime in July).

Article

Squire Patton Boggs | United Kingdom | 4 Mar 2011

Spring clean your pension scheme

The last few months have seen a plethora of announcements, consultations, draft legislation and of course plenty of speculation.

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