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Showing 241-252 of 294 results

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

Legal update

High Court holds that Trustees can take into consideration the interests of employers

The High Court has handed down the judgment in one of the most significant pensions cases in the last 12 months.
25 February 2015

Publication

Pensions - February 2015

The latest edition of our Pensions newsletter covers the Pension Schemes Bill, developments on DC, liberation and more. 
19 February 2015

Publication

The Application of Trust Law Principles in a Proprietary Estoppel Action

Trustees can tread a difficult line dealing with potential beneficiaries. This is what trustees should be on the lookout for especially where a beneficiary appears to be in a favoured position
10 February 2015

Publication

PPF levy 2015/16: final rules

Publication of the PPF’s final levy rules for 2015/16 largely confirmed consultation drafts bar some changes. We recap what was known before these rules came out and look at the changes made.
20 January 2015

Publication

Horton v Henry: the impact on a trustee in bankruptcy's power

In this briefing we discuss contradictory rulings about the risk of a bankrupt individual being forced by an Income Payment Order to give up uncrystallised personal pension savings to pay creditors.
12 January 2015

Publication

VAT and pension schemes

Recovering VAT on the cost of services in relation to occupational pension schemes is likely to be more difficult in future. Read about steps that can be taken to improve recovery here.
12 January 2015

Legal update

Desmonds: Upper tribunal finds directors can't assert Company privilege after dissolution

In a landmark judgment dated 17 November 2014 the Upper Tribunal has found that former shareholders cannot assert privilege over a company's documents after that company has been dissolved.
25 November 2014
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