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160 results found

Article

RPC | United Kingdom | 13 Sep 2011

Abolition of contracting out on a ‘protected rights’ basis

Contracting-out of the State Second Pension on a money purchase basis (known as a ‘protected rights’ basis) will be abolished from 6 April 2012.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 9 Dec 2010

Employee benefit trusts in the firing line?

The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".

Article

Gowling WLG | United Kingdom | 24 Jun 2009

A fresh look

Spring is a good time to clear out the clutter and take a fresh look at things.

Article

Ogier | Jersey | 31 Mar 2009

Employer’s guide to executive share plans

The world of executive remuneration and the combination of cash and share based incentives is ever under the spotlight.

Article

Bird & Bird LLP | United Kingdom | 15 Sep 2008

Payments of bonuses into family benefit trust not deductible for corporation tax

In a bonus planning case the Special Commissioners decided that bonuses paid to a family benefit trust were not subject to PAYE or National Insurance contributions (NICs) and were not deductible for corporation tax purposes.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 25 Jun 2008

Share options don’t forget you can ask employees to pay employer’s NICs

Generally, income tax and primary (employee’s) national insurance contributions (primary NICs) are payable by an employee on the exercise of an unapproved share option.

Article

Gowling WLG | United Kingdom | 30 Aug 2007

Pensions Act 2007

Pensions continue to be subject to legislative change.

Article

Squire Patton Boggs | United Kingdom | 15 Aug 2007

An induction course on inducements

There has been a growing trend amongst employers of exploring ways to persuade members to agree to a reduction in benefits or to transfer from a defined benefit to a defined contribution scheme, and the Pensions Regulator is now well and truly on the case.

Article

Norton Rose Fulbright | United Kingdom | 14 Mar 2007

Transfer values from final salary schemes and inducements

On 18 January 2007, the Department for Work and Pensions (DWP) published its response to last year’s consultation on the calculation of transfer values.

Article

Norton Rose Fulbright | United Kingdom | 28 Feb 2007

Latest news

On 18 January 2007 the Department for Work and Pensions (DWP) published its response to last year’s consultation on the calculation of transfer values.

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