PENSIONS INVESTMENTS

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.

Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC

Was a pension plan established in the US?

HMRC is consulting until 16 January 2015 on:

Keith Gregory (NGM Tax Law) answers a query on a client that is an EU-based insurance company looking to market one of its insurance products in the UK, and wishes to know if such a policy can be sold without triggering an adverse charge to income tax under the personal portfolio bond rules.

Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.