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For the tax year from 6 April 2014, the standard lifetime allowance has reduced from £1.5m to £1.25m.
One of the areas highlighted last year by the Regulator was the regulation of workplace DC pension schemes.
Regulator issues tools for assessment of an annual governance statement in relation to occupational DC pension schemes
Last year, the Pensions Regulator formally launched a governance framework for occupational DC pension schemes.
Pensions liberation is usually facilitated by an individual transferring their benefits to a pensions liberation vehicle.
EAT confirms that restricting occupational pension scheme benefits for civil partners is not contrary to European legislation
A case was brought by a civil partner against his pension scheme on the basis it was not providing benefits in respect of his civil partner on an equal footing to those in an opposite-sex marriage.
High Court upholds the PPF Ombudsman’s decision on the disregard of a contingent asset guarantee for PPF risk-based levy purposes
Pension schemes that potentially qualify for assistance under the Pension Protection Fund (PPF) are required to pay a levy that includes a risk-based levy.
Three recent significant pension decisions highlight some key issues where pension schemes changes are being made
The much awaited decision in the IBM casewas delivered in the High Court shortly before Easter. Two more cases followed shortly after.
There are certain pension arrangements that are not set up with the same tax status as registered pension schemes, and so contributions to them do not attract tax relief.
Confirmation that money purchase pension arrangement can be VAT exempt may put further pressure on the UK government
On 13 March 2014, the CJEU confirmed its decision in the case of ATP Pension Services A/S v Skatteministeriet.
The DWP has consulted on a range of proposed exemptions from an employer’s obligation to auto-enrol certain employees.
New regulations mean more auto-enrolment flexibility for average-salary pension schemes and hybrid pension schemes
New regulations give more flexibility in the way in which a revaluation can be provided for an average-salary pension scheme to be a qualifying pension scheme.
Introduction of a new insolvency risk measure for employers by the PPF may affect the levy payable by pension schemes
The introduction of a new insolvency risk measure for employers by the Pension Protection Fund (PPF) may affect the levy payable by pension schemes...
The biggest surprises in the chancellor’s budget statement on 19 March 2014 related to pensions.
Following the 2014 Budget, Taylor Wessing has set out a summary of some of the main announcements.
On an asset transfer, employees automatically transfer with their business under the TUPE regulations, which require the new employer to provide certain levels of pension benefits.
Individuals wishing to protect their pension savings between £1.25m and £1.5m must apply for Fixed Protection 2014 by 5 April 2014.
In this briefing, Taylor Wessing focuses on pensions in China, Germany and the UK.
The regulator has published its consultation on a draft revised Code of Practice No. 3 for DB scheme funding, a draft new DB regulatory strategy and a revised DB funding policy.
One of the key issues of a ‘yes’ vote in the Scottish independence referendum will be the impact it has on the provision of pensions across the UK.
Following the Wheels case and the PPG case we now await a further decision on the VAT charges on pension schemes, relating to the case of ATP Pension Service A/S v Skatteministeriet.