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Early exit charges in pension schemes

A cap on early exit charges will apply to "flexible benefits" from 2017 if current proposals go through. It will be 1% in existing schemes and 0% in new ones.
29 June 2016

Pensions and data protection: major changes from 2018

Trustees and employers will be affected by major changes in data protection law from May 2018 regardless of the Brexit vote. Work continues to replace the invalidated US Safe Harbour provisions.
29 June 2016

Pensions and VAT: employer's ability to recover

HMRC's position on the employer's ability to recover VAT on the cost of services to its scheme looks close to being settled. But it may be the Brexit vote will delay implementation.
29 June 2016

Actuary has no concern for security

The actuary is not required to consider the security of benefits where a bulk transfer without member consents is proposed. Increased security cannot be traded off against lower headline benefits.
29 June 2016

Secondary annuities market: FCA consults on new rules

Our new briefing outlines CP16/12 about the secondary annuities market and some of the questions it raises.
16 June 2016

Press release

Burges Salmon grows Pensions team with new partner appointments

The Pensions team from Burges Salmon has appointed two new partners, making it one of the largest Pensions team in the UK legal sector
06 May 2016

Publication

The FCA's review of the fair treatment of long-standing life insurance customers

An overview of the FCA’s findings and the issues firms need to be aware of to ensure they are treating customers fairly.
26 April 2016

Publication

Comparing LISAs and pensions

In this article for Tax Journal, Alice Honeywill sets out a comparison of what is currently known about LISAs v pensions. Published by LexisNexis on 14 April 2016.
25 April 2016

Publication

The UK Budget 2016 – implications for UK employers

This article summarises the proposals included in the 2016 Budget and a reminder of some changes previously announced. It first appeared in Issue 177 of Global Tax Weekly.
07 April 2016

Taxation of termination payments

HMRC undertook a consultation exercise on the taxation of termination payments in July 2015. A summary of the responses and a consultation on the draft legislation will be published later in 2016.
04 April 2016

Publication

Pension versus Lifetime ISA

Our briefing puts the new Lifetime ISA (LISA) and pensions side by side to see how they compare.
01 April 2016

Publication

PSC Register and pension scheme trustee companies

Corporate trustees of pension schemes need to take initial steps now to comply with a new transparency regime that takes effect from 6 April 2016.
29 March 2016
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