Pensions

Latest

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  • Withdrawal of VAT insurance exemption for pension fund management provided by insurers

    Article

    Last Reviewed: 27 October 2017 / Submitted: 09 October 2017

    HMRC will withdraw their policy of allowing insurers to treat supplies of fund management services as VAT exempt insurance from but have agreed to consult on timing.

  • VAT, Asset Management and Pensions Restricted access

    Seminar

    Last Reviewed: 24 October 2017 / Submitted: 11 October 2017

    We look at the latest test cases on VAT exemption for pension fund management, the judgment in the Investment Trusts case, balancing regulatory duty to treat customers fairly vs managing litigation risk, latest case law on scope of VAT exemption for fund management and administration, and latest developments in the Littlewoods compound interest claims’ case.

  • VAT and management of pension funds

    Article

    Last Reviewed: 09 October 2017 / Submitted: 07 March 2013

    The ECJ has held that an investment fund pooling the assets of a retirement pension scheme is not a special investment scheme for VAT exemption purposes where the members of the scheme do not bear the risk arising from the management of the fund.

  • Podcast 607: Business protection: Cybersecurity

    Video Podcast

    Submitted: 05 July 2017

    Philip Bartlett and Robert Allen discuss the importance of cybersecurity in the protection of key business assets.

  • The Conservative and DUP deal - employment law implications

    Article

    Submitted: 29 June 2017

    An overview of the employment law implications following the General Election 2017.

  • Insurance Distribution Directive IDD remuneration rules

    Article

    Submitted: 03 April 2017

    ​The FCA has published the first of two consultation papers on the implementation of the EU’s Insurance Distribution Directive (IDD) (CP 7/17), which covers organisational and conduct of business requirements for insurance and reinsurance undertakings and contains proposals that affect their remuneration policies and practices.

  • Green Paper: Security and Sustainability in Defined Benefit Pension Schemes

    Article

    Submitted: 28 March 2017

    On 20 February 2017, the Department for Work and Pensions (DWP) published its much-anticipated Green Paper, "Security and Sustainability in Defined Benefit Pension Schemes".

  • UK Budget 08 March 2017 - Simmons & Simmons' expert commentary

    Article

    Submitted: 08 March 2017

    Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 08 March 2017, which are of particular interest to the business community.

  • UK Budget 08 March 2017 - Resources

    Article

    Submitted: 08 March 2017

    Links to external resources relating to the UK Budget 2017, which was released on Wednesday 08 March 2017.

  • Podcast 579: Employment law changes - highlights from August, September and October 2016

    Video Podcast

    Submitted: 06 January 2017

    ​Simmons & Simmons partner Andrea Finn speaks to associate Laetitia Cooke about changes to employment law in England and Wales in August, September and October 2016​.​​

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