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Pensions Schemes legislation updated
July 25, 2012

The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2012 (SI 2012/1795) come into force on 1 August and will have retrospective effect from 6 April 2011. The regulations will ensure that the reforms introduced as part of Finance Act 2011 properly apply to relevant non-UK pension schemes in line with registered pension schemes in the UK and that the tax rules applying to such members and schemes are compliant with EU law.

With effect from 6 April 2011, the effective requirement to annuitise at age 75 has been removed. The amendments replace the concept of an 'unsecured pension' and an 'alternatively secured pension' with the concept of a 'drawdown pension'.

April 24, 2014
Applying for VAT Registration
Businesses usually have to register for VAT if any of the following apply: The taxable turnover of

April 24, 2014
New Shares and Securities Bulletin published
HMRC has recently published the latest issue of the bulletin entitled Employment-Related Shares &

April 24, 2014
Climate Change Levy – guidance updated
The Climate Change Levy (CCL) is chargeable on the industrial and commercial supply of taxable