Pensions update — March 2013
Nabarro has released its pensions update for March 2013. Topics covered include the ending of contracting out, the reorganisation of financial services regulation and VAT recovery on investment management fees.
The single-tier state pension is to be introduced from April 2016 (not 2017 as previously announced). This will mean that DB contracting-out will cease from the same date. Legislation will enable employers to cover the costs of additional NIC payments through changes to contribution rates or benefits for their existing pension schemes.
Set out below is a brief summary of the other measures in the Budget relating to pensions – the majority of which had already been made public…
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