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153 results found

Article

Norton Rose Fulbright | United Kingdom | 19 Feb 2015

Pensions liberation: HMRC publishes newsletter

Of interest to all trustees and administrators is the latest publication from HMRC detailing its ongoing efforts to tackle pension liberation fraud

Article

Norton Rose Fulbright | United Kingdom | 19 Feb 2015

Abolition of DB contracting-out: HMRC publishes update on the statutory override

Of interest to all salary-related contracted-out schemes is the DWP's update on the delayed publication of the regulations providing the statutory

Article

Norton Rose Fulbright | United Kingdom | 26 Jan 2015

HMRC publishes issue 4 of Countdown Bulletin on the abolition of DB contracting-out

Of interest to all schemes contracted-out on a DB basis is HMRC's publication of the fourth edition of its regular Countdown bulletin, which aims to

Article

Norton Rose Fulbright | United Kingdom | 18 Dec 2014

Revised HMRC guidance on VAT on services supplied to pension schemes

Of interest to all schemes is the publication by HMRC, on 25 November 2014, of its revised policy on the circumstances in which supplies of pension

Article

Norton Rose Fulbright | United Kingdom | 18 Dec 2014

Draft regulations: DWP consults on proposed amendments to simplify the auto-enrolment process

Of interest to all schemes is the DWP's publication of the draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment)

Article

Norton Rose Fulbright | United Kingdom | 18 Dec 2014

Contracting-out abolition: DWP publishes guidance leaflets

The Department for Work and Pensions (DWP) and HM Revenue & Customs (HMRC's) have published guidance for employers and trustees of open defined

Article

Norton Rose Fulbright | United Kingdom | 16 Dec 2014

VAT and pension schemes

Following two recent cases in the European Court of Justice (ECJ), HMRC has published two business briefs which open the way for those involved in

Article

Norton Rose Fulbright | United Kingdom | 28 Nov 2014

Countdown to the end of DB contracting-out: HMRC publishes latest bulletin on GMP reconciliation

For those schemes contracted-out on a DB basis, HMRC has published issue 3 of its regular Countdown bulletin. With 18 months to go until the end of

Article

Norton Rose Fulbright | United Kingdom | 28 Nov 2014

Budget flexibilities HMRC updates its tax information and impact note

Again, of general interest is HM Revenue and Customs (HMRC's) publication on 7 November 2014 of the latest update to its tax information and impact

Article

Norton Rose Fulbright | United Kingdom | 30 Sep 2014

Pension liberation: HMRC guidance clarifies fit and proper person test for scheme administrators employing advisers

Provisions introduced from 1 September 2014 under the Finance Act 2014 allow HMRC to refuse to register a scheme (or to de-register an existing

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