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Dentons | United Kingdom | 18 Mar 2014

VAT on pension scheme management services: what has changed?

A number of recent cases have changed the treatment of VAT on pension scheme third-party management services. This alerter sets out the current


Dentons | United Kingdom | 3 Dec 2013

HMRC attempts to tackle pension liberation

Last month Her Majesty's Revenue and Customs (HMRC) introduced changes to the way in which it will register pension schemes going forward and how it


Dentons | United Kingdom | 16 May 2013

United Kingdom Supreme Court rules on setting aside trustee decisions

In a historic judgment, a special seven member Supreme Court has clarified two grounds on which the courts may set aside trustee decisions. These


Dentons | United Kingdom | 8 Feb 2012

Court rules compensation for loss of pension is taxable

A recent ruling by the Court of Appeal has highlighted the importance of considering all the reasons for which a termination payment is made in deciding whether it is taxable.


Dentons | United Kingdom | 11 Aug 2011

Trustees: do you know your scheme’s employers?

Here’s an easy question for trustees to think about on their summer holidays: who are the statutory employers for my pension scheme?


Dentons | United Kingdom | 13 Jun 2011

An end to double tax relief?

The Government wants to end the current mismatch between tax relief claimed by employers and contributions received by pension schemes.


Dentons | United Kingdom | 6 Apr 2011

The new pensions landscape

The start of the new fiscal year sees significant changes to the UK pensions landscape.


Dentons | United Kingdom | 21 Feb 2011

HMRC publishes draft regulations on Annual Allowance information

HMRC has published draft regulations detailing the information schemes must give members about the use of their Annual Allowance.


Dentons | United Kingdom | 22 Nov 2010

Time running out to keep benefit limits

On 6 April 2011, the five-year transitional regulations that continue to apply the pre-A day (6 April 2006) HMRC limits to the benefits payable to members of occupational pension schemes come to an end.

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