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Showing 217-228 of 294 results

Publication

The FCA's review of the fair treatment of long-standing life insurance customers

An overview of the FCA’s findings and the issues firms need to be aware of to ensure they are treating customers fairly.
26 April 2016

Publication

Comparing LISAs and pensions

In this article for Tax Journal, Alice Honeywill sets out a comparison of what is currently known about LISAs v pensions. Published by LexisNexis on 14 April 2016.
25 April 2016

Publication

The UK Budget 2016 – implications for UK employers

This article summarises the proposals included in the 2016 Budget and a reminder of some changes previously announced. It first appeared in Issue 177 of Global Tax Weekly.
07 April 2016

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
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