Employment, Pensions & Incentives

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  • Extension of SMCR: Preparing for Conduct Rules Accesso limitato

    Webinar

    Inviato: 06 December 2017

    View this webinar on demand and download the slides now. We take a look at SMCR Conduct Rules and what firms should do now in preparation for these.

  • New Luxembourg circular on stock option plans

    Articolo

    Inviato: 05 December 2017

    The Luxembourg tax authorities have announced a number of changes to the tax treatment and reporting requirements affecting stock option plans.

  • Données personnelles et héritiers: quelles obligations des assureurs ? Accesso limitato

    Articolo

    Inviato: 05 December 2017

    Alors que la protection des données personnelles est de plus en plus encadrée, dans quelle mesure les héritiers peuvent-ils avoir un droit d'accès à celles d'une personne décédée ?

  • Supplies of pension fund management not exempt insurance

    Articolo

    Ultima consultazione: 04 December 2017 / Inviato: 30 November 2017

    The High Court has rejected arguments that pension fund management services either are or should be treated in the same way as exempt supplies of insurance for VAT purposes.

  • More organisations have signed up to the Women in Finance Charter

    Articolo

    Ultima consultazione: 04 December 2017 / Inviato: 22 March 2017

    A further 26 organisations have signed up to the Women in Finance Charter making the list now holding a total of 162 signatories.

  • Digital Health: Wearables in the workplace

    Articolo

    Inviato: 01 December 2017

    This article addresses some of the legal issues posed by digital health technologies, looking at employment law and regulatory specifics of health wearables in the UK and beyond.

  • Extension of SMCR: Identifying Certification staff and related challenges Accesso limitato

    Webinar

    Inviato: 29 November 2017

    View our recent SMCR webinar and download the slides now. This session covered the categories of staff which fall within the ambit of the certification regime under the draft rules, identifying some of the obvious and less obvious categories including your CF30 customer facing function and their managers. It also discusses the steps firms should take now to prepare for certification and who should be involved in that process (including relevant comments for insurers).

  • Defined benefit pension schemes: employer input VAT

    Articolo

    Ultima consultazione: 28 November 2017 / Inviato: 30 March 2015

    HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.

  • HMRC's new policy on VAT and pension schemes

    Articolo

    Ultima consultazione: 28 November 2017 / Inviato: 26 November 2014

    HMRC have announced new guidelines on recovery of input VAT by employers in relation to occupational pension schemes and the application of the fund management exemption to defined contribution and personal pension schemes.

  • HMRC extend transitional period for employer funded pension VAT costs

    Articolo

    Ultima consultazione: 28 November 2017 / Inviato: 06 September 2016

    HMRC have announced an extension to 31 December 2017 of the transitional period allowing employers to take advantage of the 70:30 basis of recovering input VAT associated with occupational pension schemes.

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