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Article

Herbert Smith Freehills LLP | United Kingdom | 18 Aug 2011

Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Mar 2011

Budget 2011: pensions highlights

The budget statement delivered by Chancellor George Osborne today was fairly light in relation to measures affecting private pension schemes.

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Jul 2010

Emergency budget heralds reform of high earner tax regime

In the Emergency Budget on 22 June, the Government gave a clear (but not entirely definitive) indication that changes to the tax regime applicable to the pension savings of high earners (planned by the previous Government, and scheduled to come into force on 6 April 2011) will be scrapped.

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Jun 2010

Emergency Budget: radical changes to high earner proposals

Yesterday's Emergency Budget included various pensions-related announcements.

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