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Legal update

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

Publication

Budget 2016 - Incentives and employment tax update

The March 2016 Budget contained a host of changes for employers. This briefing note summarises the key provisions employers need to be aware of in relation to incentives.
17 March 2016

Legal update

Alignment of NIC and income tax - OTS recommendations

The Office for Tax Simplification's findings following a review of the possibility of aligning income tax and NIC with a view to modernising and simplifying the system.
08 March 2016

Legal update

When is it yours? Tax and the redirection of cash

A couple of recent tax cases raise the question again of the application of the old principle that earnings are taxed when they are received.
03 March 2016

Publication

New state pension and abolition of contracting-out

Schemes integrated with the state pension system need to respond to the changes from 6 April. Action depends on how they are integrated and whether they will remain open to accrual.
02 March 2016

Legal update

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

Legal update

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

Publication

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

Publication

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

Publication

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
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