Category: Pensions

Autumn Budget 2025: Key Employment, Tax and Reward Changes

Posted on by Alasdair Friend

The Autumn Budget delivered a series of important updates affecting employers, internationally mobile employees, and fast-growing companies. The measures announced span pensions, international tax reliefs, and employee share incentives, each with practical implications for how organisations reward, support and manage their people. Salary Sacrifice and Pension Contributions The Budget introduced a significant shift in how […]

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Autumn Budget 2025: What the Changes Mean for Your Clients

Posted on by Alasdair Friend

The Autumn Budget 2025 introduced several important reforms that will directly affect your clients with UK employees, internationally mobile talent, or high-growth operations. From pension contributions and international tax reliefs to employee share schemes, these changes will influence how businesses structure rewards, manage compliance, and plan for future growth. Salary Sacrifice and Pension Contributions From […]

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In the Press – Warren Wayne discusses the challenges of cross-border working

Posted on by Rebecca Foley

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 […]

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Pensions and Corporate Transactions

Posted on by Gary Cullen

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 […]

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Section 75 Pensions Act 1995 and the New Deferred Debt Arrangements

Posted on by Gary Cullen

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 […]

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Autumn Statement 2015: Main points to note for UK employers

Posted on by David Widdowson

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. […]

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Summer Budget 2015 – Key announcements relevant to UK Employers

Posted on by David Widdowson

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. […]

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