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Article

Herbert Smith Freehills LLP | United Kingdom | 18 Aug 2011

Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Jun 2011

Changes to the disguised remuneration rules

The Public Committee has agreed further amendments to the disguised remuneration provisions in the Finance Bill.

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Jun 2010

Emergency Budget: radical changes to high earner proposals

Yesterday's Emergency Budget included various pensions-related announcements.

Article

Herbert Smith Freehills LLP | United Kingdom | 6 May 2010

Budget 2010 and the new high earner regime: government lays down an anti-avoidance marker

Without great fanfare, the March Budget documentation contains what some have seen as an ominous reference to "future action" by the Government to crack down on trust-based attempts to avoid the post-April 2011 restrictions on the tax relief applicable to the pension savings of high earners (broadly, those whose taxable income is over £150,000).

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