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Contents The September, 2007 Quarterly Briefing (PDF, 262 KB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases. Reviews and Reports...
The stream of pensions legislation is never ending. Whilst we are still learning to walk in the twin worlds of the Pensions Act 2004 and the Finance Act 2004, more changes are on the cards. We now have a new double act – the Finance...
Companies routinely cease participating in occupational pension schemes following transactions or group re-organisations. Whenever this happens in a multi-employer defined benefit (DB) scheme, the employer debt legislation is always a...
The Companies Act 2006 aims to codify all existing company law. Although it will not be completely in force until October 2008, some of its provisions have been brought forward and are now coming in from 1 October this year. For...
The Deregulatory Review stems from the realisation that many layers of pensions legislation could be removed, merged or simplified. Following the publication of the White Paper, an advisory group was established to help the Government...
Like an alpine stage, the road to new law on pension transfers has often seemed like a long climb with no end in sight. But after a two year cycle, the “peloton” is finally freewheeling towards the finish line with the...
The European Court of Justice (ECJ) recently ruled on the VAT treatment of management services to UK investment trust companies (ITCs). In this newsletter, we consider the essential parts of the case and its potential impact on...
