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Baker McKenzie | United Kingdom | 28 Feb 2014

Pensions update - February 2014

As noted in our 2014 Pensions Planner, the majority of the provisions of the Marriage (Same Sex Couples) Act 2013 will come into force next month (the


Squire Patton Boggs | United Kingdom, European Union | 9 Nov 2011

VAT’s a sacrifice employers may have to make

We reported in our August 2010 Review (please click here) that the European Court of Justice had ruled in Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs Case C-4009 that employers would have to account for VAT on retail vouchers provided to their employees under salary sacrifice arrangements because the supply of vouchers is treated as the supply of services to the employees for VAT purposes.


Freshfields Bruckhaus Deringer | United Kingdom | 8 Nov 2011

Accounting for tax HMRC’s draft regulations

HM Revenue & Customs (HMRC) has published draft regulations amending the requirements for schemes to submit Accounting for Tax returns electronically so that a scheme manager of a currently-relieved non-UK pension scheme can send the Accounting for Tax Return to HMRC in hard copy, not just electronically.


RPC | United Kingdom | 31 Oct 2011

High risk avoidance schemes is another new regime really the way forward?

HMRC’s consultation on “High Risk Tax Avoidance Schemes”, which closed at the end of August, has attracted some heavyweight responses it seems.


CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Oct 2011

Trustee knowledge update

A provision has been included in the Bill which says that where scheme rules provide for revaluation by reference to RPI but in all other respects reflect the statutory requirements on revaluation, the provisions of the Rules will apply.


Morton Fraser | United Kingdom | 28 Sep 2011

OSCR publishes Annual Review

The Scottish charity regulator OSCR recently published its Annual Review for the year to 31 March 2011.


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.


Herbert Smith Freehills LLP | United Kingdom | 9 Sep 2011

A round-up of pensions developments: August 2011

The DWP has issued a consultation seeking views on two proposed changes to regulations concerning contracting-out.


Reed Smith LLP | United Kingdom | 5 Jul 2011

Employers beware: new UK anti-avoidance tax laws on 'disguised remuneration' - share schemes and employee benefit trusts

New anti-avoidance legislation in the UK is in force and could result in unexpected and costly tax charges for employers and employees in relation to remuneration arrangements using employee benefit trusts (EBTs) and other intermediaries.


Hogan Lovells | United Kingdom | 4 Jul 2011

Contracting-out DC

From 6 April 2012, protected rights will no longer exist but will become ordinary money purchase benefits.

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