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Showing 229-240 of 289 results

Publication

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

Legal update

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

Publication

Pensions law timeline

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

Publication

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

Legal update

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

Publication

VAT and pension schemes - September 2015

A simple change to scheme rules would establish the employer’s entitlement to recover VAT on services to its pension scheme versus rearranging supply contracts. We discuss the approach and next steps.
21 September 2015

Publication

Surplus refunds

The deadline for a trustees' resolution to preserve power to refund surplus is 5 April 2016. This article sets out how the reality differs and how client schemes and trustees should proceed.
10 September 2015

Publication

Finance Bill: PIPs and AAs

Pensions measures in the Finance Bill (published yesterday) include changes to pension input periods (PIPs) for everyone and to the annual allowance (AA) for high earners.
16 July 2015

Publication

Private Equity News ; Summer 2015

With a strong UK job market and low inflation, improving growth in the Eurozone, but huge uncertainty in Greece, we discuss the effects this may have on the British markets and more.
01 July 2015

Publication

Employee owned shares: act now

Do you operate employee share plans? Or do your employees or directors hold shares, share options or other 'securities'? If so you need to act now.
05 June 2015

Publication

Pension flexibility: DB to DC conversions and transfers

If members with DB benefits want to convert them into flexible form by transferring out, the trustees must check they have had appropriate independent advice before making the transfer. Read on here.
03 June 2015

Publication

Pension flexibility: Transfers

We explain why most occupational pension schemes need to alter procedures as a result of the new statutory concept of “flexible benefits” like new transfer rights. Others apply in DB schemes.
03 June 2015
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