PENSIONS INVESTMENTS

James Burton, Naomi Lawton, Sorsha Reilly

James Burton, Naomi Lawton & Sorsha Reilly (Allen & Overy) provide a practical Q&A on the workings of the new regime that is designed to offer significant benefits to attract a wide range of investors and holding structures.

Mark Stapleton

Nicolas Kokkinos

The government’s initial conclusions from its recent response document leave Mark Stapleton and Nicolas Kokkinos (Dechert) doubtful as to whether the stated aim of the review – to make the UK an attractive location for asset managers – will be achieved.

Damien Crossley

Rhiannon Kinghall Were

Damien Crossley and Rhiannon Kinghall Were (Macfarlanes) examine the most complex of the conditions contained in the new regime.

Emma Game

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.

Rhys Thomas

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

Bryn Reynolds

Gary Barnett

This month’s guide to the VAT developments that matter, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Matthew Harrison

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) examines the decision in Ingenious that provides some guidance as to how courts might determine whether there is a genuine commercial trading arrangement with a view to profit.

Monica Joseph

Richard Arnott

Monica Joseph and Richard Arnott (EY) set out the changes and highlight some of the complexities that could face individuals who have foreign and unregistered pension plans.

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