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150 results found

Article

Dentons | United Kingdom | 11 Aug 2011

Trustees: do you know your scheme’s employers?

Here’s an easy question for trustees to think about on their summer holidays: who are the statutory employers for my pension scheme?

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

Ogier | United Kingdom | 17 Jun 2010

HMRC’s Hastings-Bass arguments rejected by English High Court: Futter & Anor v Futter & Ors 2010 EWHC 449

Following its participation in the case of Pitt and Anor v Holt and Ors 2010 EWHC 45 (Ch), HMRC has once again directly intervened in a Hastings-Bass application in England and had its arguments rejected at first instance.

Article

Nabarro LLP | United Kingdom | 30 May 2009

Sole scheme member’s invalid winding-up and transfer out: Thorpe -v- HMRC

This case concerns an attempt by a sole scheme member to have the entire pension fund transferred to him tax-free.

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