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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.
On 17 July 2013, the UK introduced a new general anti-abuse rule (GAAR).
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.