A number of recent cases have changed the treatment of VAT on pension scheme third-party management services. This alerter sets out the current
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
In a historic judgment, a special seven member Supreme Court has clarified two grounds on which the courts may set aside trustee decisions. These
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.
Here’s an easy question for trustees to think about on their summer holidays: who are the statutory employers for my pension scheme?
The Government wants to end the current mismatch between tax relief claimed by employers and contributions received by pension schemes.
The start of the new fiscal year sees significant changes to the UK pensions landscape.
HMRC has published draft regulations detailing the information schemes must give members about the use of their Annual Allowance.
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.