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Results: 1-10 of 90

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • United Kingdom, USA
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"


Pensions monthly planner
  • Hogan Lovells
  • United Kingdom
  • October 17 2011

Principal new developments in pensions are set out alphabetically by topic in four main sections arranged according to when the changes had or are expected to have effect


Kay Review of UK Equity Markets and Long-Term Decision Making
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Kay Review, set up in June 2011, has issued a call for evidence


Court of Appeal confirms that pensions financial support directions and contribution notices are expenses
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In related Nortel and Lehman Brothers cases, the Court of Appeal has ruled that financial support directions ("FSDs") and contribution notices ("CNs") issued under the Pensions Act 2004 rank as expenses if they are issued against insolvent targets


Actuarial guidance notes
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Actuarial Profession has finalised a framework for use of discount rates in actuarial work


Executive remuneration
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Department for Business, Innovation and Skills has issued a discussion paper with proposals to curb "excessive" executive remuneration, including pension benefits


Auto-enrolment and NEST: rule amendments
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

NEST is consulting on two amendments to the NEST scheme rules


HMRC: reduction in annual allowance - meaning of expected pension
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has published clarification on the interpretation of "expected pension" when calculating pension input for defined benefit schemes for the purposes of the reduced annual allowance


Reform of public sector pensions: Hutton report
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The final report of the Hutton enquiry into public sector pensions has been published


HMRC: protected pension lump sums
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued an order providing that the transitional protection of rights to a lump sum exceeding 25 of a member's uncrystallised rights will not be lost where: up to three months passes between entitlement arising to scheme pensions or annuities from the same scheme