Find out what’s happening at Sackers. Our News section provides information about recent work, press comment and media coverage, and what our people are doing.
There has been a longstanding difficulty for employers wishing to arrange unapproved group life assurance. The employer can be subject to a tax charge on the “deemed gain” on the second and subsequent deaths. The Finance Act...
The Government has just issued its latest consultation paper on tax simplification “Simplifying the taxation of pensons: the Government’s proposals”. The paper was published immediately after Gordon Brown’s...
The Inland Revenue is inherently suspicious of early retirement where employees, but in particular directors, carry on some form of reduced employment or office with the same employer. However, on 4 December 2003, the House of Lords...
On 1 and 2 December 2003, new anti-discrimination legislation comes into force to prohibit discrimination on grounds of sexual orientation and religion or belief. This is the next instalment of the UK legislation needed to put into effect...
On a business transfer, the Transfer of Undertakings (Protection of Employment) Regulations 1981 (“TUPE”) usually apply so that rights and obligations under employment contracts, an employment relationship or a collective...
In this Newsletter we take a fresh look at the often difficult area of setting the employer’s contribution rate in a defined benefit (DB) scheme. We focus, in particular, on the issues for trustees. Download...
In October 2002, Opra announced plans to review its guidance for statutory whistleblowers, i.e. the scheme auditors and actuaries appointed by trustees. Earlier this year, Opra consulted on a revised Opra Note 1 (reporting to Opra)...
