PENSION-SCHEMES

Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...

CA decides payments facilitating increased pension contributions were taxable.

Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.

Pensions tax expert John Hayward comments on the latest proposals on pensions tax relief.

Macklin v HMRC concerned where a pension plan was established for the purpose of double tax treaty relief. Jonathan Schwarz (Temple Tax Chambers) considers the case and its implications

Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions

The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran

Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings

With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.

John Hayward questions whether the pensions tax regime introduced in 2006 achieved the simplification it intended