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63 results found

Article

Squire Patton Boggs | United Kingdom | 4 May 2017

Will the new money laundering regulations inspire pension plan spring cleaning?

New regulations, coming into force in June 2017, will introduce stricter EU anti-money laundering requirements into the UK and seem likely apply to

Article

Squire Patton Boggs | United Kingdom | 14 Jul 2016

Moving the Tax Goalposts for UK Land

Changes introduced by the government, having effect in relation to disposals on or after 5 July, could have a major impact on the way transactions

Article

Squire Patton Boggs | United Kingdom, European Union | 20 Apr 2012

Hot topics in pensions

The High Court considered whether the pension plan trustees could use a discretion in the rules to switch to CPI for indexing deferred and pensioner benefits.

Article

Squire Patton Boggs | United Kingdom | 5 Oct 2011

Double trust schemes

HMRC has issued some updated guidance on the pre-owned assets charge and in particular setting out their revised view on double trust or home loan schemes.

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 | Singapore, United Kingdom | 7 Jun 2011

QROPS

I am aware that the case of Equity Trust (Singapore) Limited v HMRC has been a subject of considerable interest.

Article

Squire Patton Boggs | United Kingdom | 3 May 2011

EBTs: inheritance tax and income tax

HMRC have issued a new brief (1811) setting out their view of the inheritance tax and income tax implications of contributions to an EBT by a close company.

Article

Squire Patton Boggs | United Kingdom | 3 May 2011

Section 20 notice: possession or power

A most alarming decision has just been issued by the First Tier Tribunal in the case of Parissis v HMRC TC 1083 concerning what is meant by documents in the possession or power of the taxpayer in Section 20 TMA 1970.

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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