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).
The Pensions Regulator has published a statement setting out the procedure for employers to follow to bring forward their auto-enrolment staging dates.
Under the Finance Act 2011, the lifetime allowance (LTA) will be reduced from its current level of £1.8m to £1.5m from 6 April 2012.
The changes to the tax efficient savings regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances.
HMRC has published the fifth edition of its Countdown Bulletin, which deals with practical issues for pension schemes as a result of the abolition of protected rights from 6 April 2012.