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HMRC is introducing new registration and self-certification requirements for both new and existing share plans effective from 6 April 2014.
Following the 2014 Budget, Taylor Wessing has set out a summary of some of the main announcements.
Browne case: Pensions Ombudsman rules on liability for unauthorised payment charges resulting from payment of a death benefit
An unauthorised payment charge arose because a pension scheme had not made payment of a death benefit within two years of a member’s death.
Pensions Pieces: Pensions Regulator/ICAEW publish draft framework for master trusts for consultation
The Pensions Regulator and ICAEW have published a draft reporting framework to help employers better understand the governance and administration arrangements of master trusts.
Taylor Wessing has acted on behalf of Lord and Lady Tanlaw and their family trusts in relation to the sale of Fandstan Electric Group to New York-listed Wabtec.
Taylor Wessing has been named one of eprivateclient’s Top 25 Most Admired Companies.
On 17 July 2013, the UK introduced a new general anti-abuse rule (GAAR).
Andrew Hine, a partner in Taylor Wessing’s private client practice, has been listed in Spear’s magazine’s ‘Top Ten Tax and Trust Lawyers’.
Andrew Goodman, a partner in Taylor Wessing’s Private Client team, has been confirmed as part of the line-up for WealthBriefing’s upcoming Breakfast Briefing.
Kirstie McGuigan, a partner in Taylor Wessing’s private client team, has been named one of Private Client Practitioner’s Top 35 Under 35 2013.
Taylor Wessing has announced the addition of a lateral hire to its private client practice. Sanjvee Shah is set to join the firm on 7 May 2013.
Taylor Wessing has set out a summary of some of the main announcements of the 2013 Budget.
Community Infrastructure Levy (“CIL”) is a form of tax levied by a local planning authority or public body e.g. the Mayor of London, (a “charging authority”) on commencement of development of land.