PENSIONS INVESTMENTS

Jonathan Rothwell and Dominic Lawrance (Charles Russell Speechlys) consider an Upper Tribunal decision that highlights significant issues in the application and potential pitfalls of business investment relief.

Penny Cogher

By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.

Alex Tostevin

Etienne Wong

The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).

Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

Lynnette Bober

Helen McGhee

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.

Andrew Yeomans

Alistair Godwin

Alistair Godwin and Andrew Yeomans (EY) review three areas of complexity that present challenges to asset managers.

Giles Salmond

Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.

Naomi Lawton

Melville Rodrigues

Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.

Mike Lane

Zoe Andrews

Keighley on the loan relationship rules, Clipperton on purposive construction and the introduction of the Reserved Investor Fund are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).