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Money purchase deconstructed: working with the new definition — a checklist for trustees and administrators
The definition of money purchase benefits is changing, as are the rules on how schemes are required to deal with any benefit that becomes classified as a ‘non-money purchase’.
High Court allows application for permission to bring judicial review proceedings relating to the jurisdiction of the FOS
Sarah Hitchins considers the High Court’s decision to allow an application for permission to bring judicial review proceedings relating to the jurisdiction of the FOS.
A new act makes changes to the legal framework of occupational pensions for employees, self-employed individuals and self-employed company leaders.
Allen & Overy has commissioned independent research into how the delivery of legal services is changing around the world.
The late, great Ken Wolstenholme, if asked about the House of Commons Treasury Committee Report on Private Finance 21, could well say the same for PF2.
Good faith and employee communications — landmark ruling in IBM UK Holdings Ltd and IBM UK Ltd v Dalgleish and others
Employers undertaking pension scheme benefit change processes need to give careful consideration to the overall impression they give and to member expectations.
This report considers the FCA’s decision to fine Invesco Perpetual for failings relating to fund management and for exposing investors to high levels of risk.
HMRC’s policy on reclaiming VAT on investment management and other costs remains under review in the light of two recent decisions from the CJEU.
In this video on Reuters TV, Tom Levine, head of the global telecoms group at Allen & Overy, comments on trends in telecoms consolidation.
At the start of 2014, Neelie Kroes, head of the European Commission’s digital agenda, remarked that ‘virtually every business is a digital business now’.
This video from Allen & Overy looks at the way that a carefully planned and executed people management strategy can be critical to the success of a merger.
HM Treasury is set to undertake a review of the enforcement decision-making processes for the FCA and the PRA.
Apportionment of rent and break clauses: Court of Appeal reverses first-instance decision in BNP Paribas v M&S
The Court of Appeal has handed down its decision in BNP Paribas Securities Services Trust Company (Jersey) Ltd (and Another) v Marks and Spencer plc.
The UK’s Upper Tribunal has upheld the First-tier Tribunal’s decision in Greene King.
The Court of Justice of the European Union has decided that the UK’s legal claim in relation to the financial transaction tax was admissible, but premature.
Allen & Overy has produced a checklist of the key steps and issues involved to help clients navigate through the process of an investigation.
On 28 March 2014, three new EU public procurement directives were published in the Official Journal of the European Union.
President Obama has signed an executive order authorising additional sanctions against persons the US has deemed to be contributing to the ongoing situation in Ukraine.
Fondazione Enasarco v Lehman Brothers Finance is an important decision in the context of characterising which claims will fall as insolvency-derived claims.