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Liberation: dashed hope of guidance

On Friday the High Court usefully clarified one of the technical conditions (that of being "an earner") for a member to have a statutory right to transfer to an occupational pension scheme (OPS).
23 February 2016

Pensions: revised Code on incentive exercises

Where a transfer value or cash sum is £10,000 or less, the new edition of the Code relaxes the requirements for advice and guidance.
10 February 2016


Internationally mobile employees - is their “base” for pensions and tax the same?

There has been an interesting recent case on the meaning of “Ordinarily working in Great Britain” for the purposes of auto enrolment in an employer’s pension plan which bears thinking about.
29 January 2016


Final Levy Rules for 2016/17

The PPF confirms its plan to re-invoice schemes that have mistaken their structure as "last man standing" and urges trustees to do probing due diligence before submitting contingent asset guarantees.
05 January 2016


Internationally Mobile Employees & new UK tax rules for employment shares and securities

In this article for Global Tax Weekly, Caroline Harwood discusses the increasing number of Internationally Mobile Employees and the new UK tax rules for employment-related shares and securities.
15 December 2015


DC pensions: draft Code of Practice

The Regulator’s new Draft DC Code is half of the current version and no longer refers to 'DC quality features'. Instead it sets standards of conduct and practice that trustee boards should follow.
26 November 2015

The Autumn Statement 2015: Tackling the avoidance of employment taxes

The Chancellor's policy paper behind the statement contains a raft of measures to deal with those who seek to minimise the employment taxes they pay.
25 November 2015


Incentives - Autumn update

In this update we discuss problems with online registration of employee share schemes, the outcome of HMRC research into growth shares and the increasing popularity of EMI option schemes.
06 November 2015

The taxing subject of compensation

In January 2014, ESC D33 was amended to cap the automatic exemption at £500,000 for payments where there are no underlying assets.
06 November 2015


Pensions law timeline

Our pensions law timeline highlights developments that are likely to require action in the short to medium term.
05 October 2015


PPF levy 2016/17: consultation

There will be minor adjustments in the levy rules for 2016/17. The PPF remains discontent with the covenant strength behind contingent asset guarantees with greater due diligence in future guidance.
01 October 2015

Public sector pensions and exit payments

A new £95,000 cap will apply to exit payments for public sector workers, the Government has confirmed. This follows its manifesto promise and a consultation.
24 September 2015
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