Showing 277-288 of 291 results

Pensions disclosure clarified and simplified

Clearer and simpler rules about the information schemes must give to members come into effect on 6 April 2014.
11 November 2013

Pension liberation: HMRC measures and Court decision

Following today's High Court ruling, HMRC has introduced new measures that will help schemes identify transfer requests that might lead to liberation.
11 November 2013

Fair Deal, fair clarity

Private sector participation in public sector schemes will replace broadly comparable schemes and bulk transfers, the Government has confirmed.
11 November 2013

Deferred premium: availability and merits

Buying-in with a deferred premium is increasingly recognised as an attractive option for employers keen to de-risk with limited cash outlay upfront.  
11 November 2013

Publication

Super funds: benefits and challenges

As 'Department for Communities and Local Government' considers a single 'Local Government Pension Scheme' investment fund, this article explores the challenges of moving to a super fund structure.
11 November 2013

Publication

PPF levy 2014/15: consultation

The 'Pension Protection Fund' PPF plans to leave the levy rules for 2014/15 largely unchanged but proposes two alterations in relation to contingent assets.
01 October 2013

Publication

VAT and fund management costs

In future, employers might be able to recover VAT on the cost of investment management services for their occupational pension schemes. The next step is for HMRC to say how it will change its stance.
25 September 2013

Publication

Pensions ; September 2013

Welcome to Pensions, our bi-monthly update to keep you informed of recent developments in pensions law.
11 September 2013

Publication

Conflicts, governance and the LGPS

Michael Hayles and Rory Trust explore the challenges for local government of working with The Pensions Regulator to achieve public sector pensions reform. Published in The MJ, August 2013.
20 August 2013

Lehman/Nortel: FSDs Regulated

Liabilities to pension scheme trustees that derive from a financial support direction issued after administration have low ranking, alongside the claims of other unsecured creditors.
31 July 2013

Publication

Pension liberation fraud

Trustees and their administrators should review procedures and paperwork to ensure they identify requests for transfers to pension liberation schemes and process them with extra care.
04 July 2013

Publication

Olympic Airlines: Failed secondary insolvency proceedings

The Court of Appeal has rejected an attempt by the trustees of a UK pension scheme to commence secondary insolvency proceedings to obtain statutory protection for UK members after its insolvency.
02 July 2013

The Burges Salmon blog

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