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Introduction On 23 October 2018, the DWP published two sets of regulations designed to implement the second European Pensions Directive (“IORP II”) – the Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 (“the...
Background The DWP has issued a call for evidence on the way the “advice requirement” applies to members with safeguarded pension benefits who wish to transfer those benefits outside the UK. In this response General comments Scale of...
Introduction On 23 June 2016, those eligible will be able to vote on the question “Should the United Kingdom remain a member of the European Union or leave the European Union?”. In the event that the UK does vote for “Brexit”, what...
Introduction Following recent legislative changes, HMRC wrote to overseas pension schemes asking them to confirm whether they continue to meet the requirements to be a “Qualifying Recognised Overseas Pension Scheme” (QROPS). With the...
Introduction The Taxation of Pensions Bill (the Bill) was formally published on 14 October 2014. This follows the publication of a draft of the Bill in August (see our Alert on the Draft Taxation of Pensions Bill). This Bill is designed...
Each UK occupational pension scheme must comply with the cross-border provisions of the PA04 which transposed the requirements of the European Pensions Directive into UK law. The cross-border provisions were designed to protect members of...
Introduction The morning after the night before (the much publicised Farage/Clegg debate on Europe), the European Commission published a proposal for a new Occupational Pension Funds Directive with somewhat less fanfare. Long awaited,...
