Tax relief for employer pension contributions is often presumed to be available. Emma Game (Slaughter and May) reviews the basic deductibility requirements relating to registered and non-registered schemes.
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
The advocate general’s opinion in the Danish VAT case of ATP PensionService suggests the management of defined contribution pension schemes should qualify for VAT exemption in appropriate cases. Nick Skerrett looks at the issues.
