Employment Law Partner, Warren Wayne, has been featured in LawNews.co.uk where he has commented on the consultation currently being run by the Office of Tax Simplification (OTS). The rise in remote working following the global COVID pandemic has prompted the OTS to launch a review of hybrid and distance working and the tax implications for […]
Read More… from In the Press – Warren Wayne discusses the challenges of cross-border working
Transaction targets with no defined benefit scheme? Can corporate lawyers stop worrying about pensions? Unfortunately, not. Some corporate lawyers are tempted to let out a sigh of relief when told that the target company on an acquisition does not operate a defined benefit pension scheme. The assumption is that all the risk and complexity surrounding […]
As 2018 draws to a close we take a look back at the changes to UK Pensions this year. […]
Background Section 75 and 75A Pensions Act 1995, as amended by Employer Debt Regulations, provides that an annuity buy-out debt is triggered on an employer of a defined benefit scheme in certain circumstances. These include: Where the employer triggers a winding up of the scheme The employer becomes insolvent Where the employer leaves a multi-employer […]
Read More… from Section 75 Pensions Act 1995 and the New Deferred Debt Arrangements
On 18 May 2016 the Queen announced the introduction of the Pension Bill 2016. In this article we provide an overview of the main points of the new Bill that employers should be aware of. […]
Read More… from The new Pension Bill: Highlights in 5 minutes
Following the tax announcements of the Summer Budget in July of this year, yesterday’s Autumn Statement focussed mainly on the Government’s Spending Review. However, it did also contain a few significant tax-related changes that will impact HR practitioners. […]
Read More… from Autumn Statement 2015: Main points to note for UK employers
The second budget of 2015 in many ways continues previous trends as the UK government looks to incentivise people into work, reduce state benefit and deficit bills and promote the UK as “open for business”. However there was one major surprise announcement impacting employers with the introduction of a new National Living Wage. Aside from this headline grabbing measure we saw a continued focus on reducing tax reliefs for the highest earners and the crack down on tax avoidance. […]
Read More… from Summer Budget 2015 – Key announcements relevant to UK Employers
On 30 June 2012, key provisions of the Pensions Act 2008 and Pensions Act 2011 came into force requiring all UK employers to enrol eligible jobholders automatically in a pension scheme. […]
Read More… from Auto-enrolment update – new employer pension duties come into force
Following on from the announcements in April of this year regarding the restriction of higher rate tax relief on pension contributions for those earning more than £150,000,…. […]
On 15 December 2009, the London Stock Exchange published AIM Notice 35, detailing proposed amendments to the AIM Rules. […]