DC scheme trustees contemplating a bulk transfer without consent should note that one easement recently introduced by the Government in respect of
Welcome to the November 2017 edition of our Trustee Knowledge Update which summarises recent changes in law and regulation. It is aimed at helping
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.
A bankruptcy order was annulled or rescinded where the applicant lacked the capacity to respond to a statutory and understand the contents or significance of bankruptcy petition.
I am aware that the case of Equity Trust (Singapore) Limited v HMRC has been a subject of considerable interest.
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.
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.
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.
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.
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.