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Parliamentary Select Committee enquiry into defined benefit pension schemes: Show-stopper or damp-squib?

Parliamentary Select Committee enquiry into defined benefit pension schemes: Show-stopper or damp-squib?

Introduction Not content with its Report on the BHS Scheme (issued on the 20 July 2016) the Parliamentary Select Committee (the Committee) announced on 8 August 2016 a wide ranging enquiry into defined benefit (DB) schemes and asked for written submissions on 5 topics by 23 September 2016. Below is ... Read More »

Disguised remuneration: Window to claim transitional relief on investment growth extended

Disguised remuneration: Window to claim transitional relief on investment growth extended

Currently, the Finance Act 2011 provides tax relief on amounts earned in disguised remuneration schemes (employee benefit trusts), with a tax charge applying only to the amount invested. This relief is due to be withdrawn as part of the Government’s crackdown on employee benefit trusts. In order to encourage settlement ... Read More »

English pension law and overseas businesses – a tough act to follow, but expensive to ignore

English pension law and overseas businesses – a tough act to follow, but expensive to ignore

INTRODUCTION This note highlights key points concerning English Pensions Law where overseas businesses are selling, buying or operating businesses in the United Kingdom. State pension provision in the UK is limited and accordingly private sector pension provision is common and highly regulated. FOCUS OF THIS NOTE Pension benefits provided by ... Read More »

Giving with one hand and taking with the other: HMRC responds to European Court’s rulings on VAT recovery for pension schemes

Giving with one hand and taking with the other: HMRC responds to European Court’s rulings on VAT recovery for pension schemes

On 25 November 2014, HMRC issued its long-awaited response to the decisions in PPG Holdings[1] and ATP Pension Services[2] in the form of Revenue and Customs Briefs 43 (2014) and 44 (2014). In the latest instalment of this long-running VAT recovery saga, HMRC seems to have opened the door to ... Read More »

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