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296 results found

Article

Slaughter and May | United Kingdom | 2 Nov 2018

Pensions Bulletin - 2 November 2018

DC scheme trustees contemplating a bulk transfer without consent should note that one easement recently introduced by the Government in respect of

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 13 Nov 2017

Trustee Knowledge Update - November 2017

Welcome to the November 2017 edition of our Trustee Knowledge Update which summarises recent changes in law and regulation. It is aimed at helping

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Aug 2011

Identifying your statutory employer: pensions regulator's statement for trustees

On 28 July 2011, the Pensions Regulator published a statement, "Identifying your statutory employer", which is directed at helping trustees of schemes with defined benefits to identify their statutory employers.

Article

Cobbetts LLP | United Kingdom | 8 Jun 2011

Insolvency updates

A bankruptcy order was annulled or rescinded where the applicant lacked the capacity to respond to a statutory and understand the contents or significance of bankruptcy petition.

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

DMH Stallard LLP | United Kingdom | 4 Jun 2010

Court agrees to reverse settlement error

Although a trustee is personally responsible for the actions they take, the law is not so harsh as to prevent a trustee who makes an innocent mistake from rectifying it.

Article

Squire Patton Boggs | United Kingdom | 30 Sep 2009

Capital gains tax: flip flops on offshore trusts

The Tax Tribunal has recently heard the case of Burton and Others v HMRC TC156 which concerns a flip flop arrangement in respect of an offshore trust.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 23 Mar 2009

High Court determines that a Pensions Sharing Order did not apply to early retirement benefits granted after a subsequent agreement

In the case of David Slattery v (1) Cabined Office Civil Service Pensions (2) HMRC the High Court rejected the Deputy Pensions Ombudsman’s determination that a Pensions Sharing Order (PSO) granted in 2002 should apply to additional benefits he received as a result of entering into an approved early retirement agreement in 2006.

Article

Squire Patton Boggs | United Kingdom | 30 Jan 2009

Inheritance tax: the meaning of business property relief is examined

I must admit my surprise to find that the Revenue have lost their appeal in the case of HMRC v Nelson Dance Family Settlement 2009 EWHC 71.

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