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
By virtue of a statutory instrument with the natty title of the Pensions Act 2004 (Code of Practice) (Governance and Administration of Occupational
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
HMRC has issued revised guidance on the ability of employers to recover VAT on administration and investment management services provided in respect
In HMRC v Forde and McHugh Limited 2014 UKSC 14, the Supreme Court has decided that a contributions to a funded unapproved retirement benefits
HMRC has updated its policy on the ability of employers to recover VAT paid in respect of defined benefit pension scheme administration and
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
The automatic enrolment requirements came into force on 1st October 2012 and have already started to apply to the largest employers.
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.
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).