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13 results found

Article

Burges Salmon LLP | United Kingdom | 6 Sep 2017

Oco Limited and others v HMRC: lessons for trustees exercising discretionary powers

This recent judgment provides guidance as to what a trustee must consider when exercising a discretionary power of appointment and commentary on the

Article

Burges Salmon LLP | United Kingdom | 1 Aug 2017

Pension trustees in new money laundering quandary over the ownership of assets

Pension scheme trustees are in line for new duties under the UK's revised anti-money laundering regulations. But it is unclear who the duties apply to

Article

Burges Salmon LLP | United Kingdom | 27 Jul 2017

New trust reporting requirements - HMRC Trust Registration Service launched

New legislation, much of which came into force on 26 June 2017, requires trustees to hold accurate and up-to-date information on their trusts’

Article

Burges Salmon LLP | United Kingdom | 29 Jun 2016

Pensions and VAT: employer's ability to recover

HMRC's position on the employer's ability to recover VAT on the cost of fund management and other services to its scheme appears close to being

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