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Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 3 Jun 2019

Pensions planner: Your guide to future developments

The last quarter marked the end of an era. Not the end of the UK's membership of the EU, as had been expected, but the end of the roll-out of

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 25 Aug 2016

Pensions E-Bulletin

By virtue of a statutory instrument with the natty title of the Pensions Act 2004 (Code of Practice) (Governance and Administration of Occupational

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Nov 2015

A round up of pensions developments - October 2015

Schemes with a pre-existing power to pay surplus to the employer under Section 251 Pensions Act 2004 have until 6 April 2016 to pass a trustee

Article

Herbert Smith Freehills LLP | United Kingdom | 4 Dec 2014

A round up of pensions developments: November 2014

HMRC has issued revised guidance on the ability of employers to recover VAT on administration and investment management services provided in respect

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Mar 2014

Supreme Court holds contributions to a funded unapproved retirement benefits scheme are not subject to NI contributions

In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has decided that a contributions to a funded unapproved retirement benefits

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Mar 2014

HMRC updates policy on recovery of VAT paid by employers for pension fund management costs

HMRC has updated its policy on the ability of employers to recover VAT paid in respect of defined benefit pension scheme administration and

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 2 Aug 2013

A round-up of pensions developments: July 2012

The Finance Bill 2013 received Royal Assent on 17 July and became the Finance Act 2013. The key provisions of the Act are: The reduction in the

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Dec 2012

Auto-enrolment: using existing schemes

The automatic enrolment requirements came into force on 1st October 2012 and have already started to apply to the largest employers.

Article

Herbert Smith Freehills LLP | United Kingdom | 4 Jul 2012

A round up of pensions developments

Last year, we looked at steps employers can take to comply with the auto-enrolment regime and identified some problem areas arising out of the legislation as it was drafted at that time.

Article

Herbert Smith Freehills LLP | European Union, France | 1 Jun 2012

A round-up of pensions developments: May 2012

The European Court of Justice has given its decision in two linked cases in relation to French withholding tax provisions levied on dividend payments to foreign investment funds in Santander Asset Management SGIIC SA v Directeur des résidents à l'étranger et des services généraux and others (C-33811 to C-34711).

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