Showing 169-180 of 294 results

In specie contributions: HMRC loses at the first tier tribunal against Sippchoice

Sippchoice wins tax tribunal with the decision that payment of contributions is permitted as a transfer of assets as well as in cash.
28 March 2018

Pension scheme trustees should prepare to recertify their PPF contingent assets

Trustees and sponsors should be preparing for the recertification of contingent assets that are to remain in place with a view to levy advantage for the 2018/19 year.
15 February 2018

Countdown to GDPR: FAQs for pension trustees

The General Data Protection Regulation (GDPR) comes into force on 25 May 2018. We answer GDPR FAQs for pension trustees.
13 February 2018

Beddoe orders – litigation costs protection for Pension Scheme Trustees

Everything Pension Scheme Trustees need to know about making a successful application for a Beddoe order.
05 February 2018

Pension freedoms: transfers from DB to DC schemes

We consider issues relating to pension transfers from DB to DC schemes and the use of the pension freedom reforms. What will 2018 hold for consumer protection in this regulated environment?
22 January 2018

MiFID II: key issues for trustees of occupational pension schemes

MiFID II overhauls the legal and regulatory framework for investment services. We consider the impact on UK occupational pension schemes and the action trustees should take.
03 January 2018

Case study

Silentnight pension scheme: looking to help thousands in retirement

With headline news and government promises of new laws to protect people in retirement, suddenly pensions are being pushed centre stage.
29 December 2017

Pension trustees have demanding new record keeping duties under anti-money laundering law

Trustees are required to keep up-to-date data on individual scheme beneficiaries and, in some cases, to file data about classes of beneficiaries with HMRC.
23 November 2017

VAT and DB pension schemes: HMRC review confirms current rules

Current rules about when an employer can recover VAT on services to its DB pension scheme will continue to apply in future alongside other options if suitable in particular cases.
09 November 2017

Pension scheme investment: ESG factors and the new role of member engagement

The Law Commission's report highlights the ever greater role of environmental, social and governance factors in investment. Trustees will increasingly need to engage with members on these issues.
06 October 2017

What is a professional trustee? The Pensions Regulator has clarified its definition

The Pensions Regulator expects more of professional trustees than of their lay colleagues and is likely to impose heavier sanctions for underperformance. It matters which side of the line you stand.
03 October 2017

Investment consultancy probe: FCA makes first market investigation referral to CMA

The FCA has referred the investment consultancy market to the CMA for an in-depth review. This is the first time the FCA has used its powers to make such a reference.
29 September 2017

The Burges Salmon blog

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