ArticleAutomatic Enrolment: LLPs Must Consider Enrolling PartnersOn 23 May, I reported that, as a result of a ruling of the Supreme Court, LLPs may be required to automatically enrol their partners into a qualifying pension scheme.United KingdomEmployment and HRNabarro LLP
ArticleSafeguarding Directions Published For Phase 2 Of HS2 – Affecting Properties From The West Midlands To Leeds And ManchesterThe Government recently confirmed the preferred route for the second phase of HS2, which will run from the West Midlands to Leeds and Manchester.United KingdomTransportNabarro LLP
ArticleTakeover Bids For UK Listed Companies: New Pensions-Related Disclosure RequirementsThe City Code on Takeovers and Mergers is a binding set of rules that apply to UK listed companies. United KingdomCorporate/Commercial LawNabarro LLP
Article30 Day Vesting For DC Schemes: Time To ActFrom 1 October 2015, members whose only benefits under a scheme are money purchase (DC) benefits will have vested rights and be entitled to deferred benefits after 30 days' pensionable service (up from the current two years). United KingdomEmployment and HRNabarro LLP
ArticleAutomatic Enrolment: Proposed Exceptions And Restrictions On Consultants’ FeesThe DWP has issued a briefing paper concerning a proposal to allow certain employees to be exempt from automatic enrolment. United KingdomEmployment and HRNabarro LLP
ArticleAutomatic Enrolment: The Regulator Is WatchingThe Pensions Regulator has issued its first report naming (and gently shaming) an employer which failed to comply with its automatic enrolment obligations.United KingdomEmployment and HRNabarro LLP
ArticleBudget 2014: Time Extension For Securing A PensionIn order to be authorised under the Finance Act 2004, a pension must be secured not more than six months after the payment of any related lump sum.United KingdomEmployment and HRNabarro LLP
ArticleEmployers May Be Able To Reclaim VAT On DB Scheme's Investment Management FeesThe Court of Justice of the European Union has held that an employer is entitled to recover VAT not only on administrative services but also on investment management fees relating to its DB occupational pension scheme, provided it does not pass the costs on to the pension scheme.United KingdomEmployment and HRNabarro LLP
ArticleExecution Of Deeds: An Expensive MistakeThe decision of the High Court in Gleeds is an example of the serious consequences of the failure to follow the correct formalities for the execution deeds.United KingdomEmployment and HRNabarro LLP
ArticleHMRC Newsletter 58: Fixed ProtectionHMRC’s Newsletter 58 includes a number of articles about fixed protection which will be of interest to scheme administrators:United KingdomEmployment and HRNabarro LLP
ArticleImportant Changes To The Criminal Records Checks RegimeMany employees, volunteers and other workers are subject to a criminal records check, e.g. because they carry out regulated financial activities, or because they work with young people or vulnerable adults.United KingdomEmployment and HRNabarro LLP
ArticleOverpayment Of Benefits: Limits On RecoveryThe recent High Court decision in Webber v Department of Education highlights some of the duties and responsibilities of trustees where an overpayment of benefits has been made to a scheme member. United KingdomEmployment and HRNabarro LLP
ArticlePPF Levy: Remember To Certify Contingent AssetsThe deadline for certifying or re-certifying contingent assets, in order to secure a PPF levy reduction, is 5.00pm on 31 March 2014.United KingdomEmployment and HRNabarro LLP
ArticleRed Tape Challenge: The Results RevealedThe DWP has announced the results of its Red Tape Challenge for private pensions – looking at how the regulatory burden might be eased. United KingdomEmployment and HRNabarro LLP
ArticleCourt Of Appeal - Non Compliance Means Hefty Fines For Shareholders And ManagersThe Court of Appeal sought to answer the question of the appropriate size of fines in health and safety and environmental breach cases.United KingdomEnvironmentNabarro LLP
ArticlePractical Steps Following Legal CutoverThe Financial Conduct Authority and the Prudential Regulation Authority recently formally came into existence and the FSA quietly disappeared.United KingdomFinance and BankingNabarro LLP
ArticleHealthcare InvestmentWe have seen significant investment from institutions and US REITs in UK healthcare throughout 2013/14. United KingdomFood, Drugs, Healthcare, Life SciencesNabarro LLP
ArticleClarity About Pensions Debts On Insolvency – The Shadow Of Lehman And NortelThe UK Pensions Regulator has the power to require any group company, based anywhere in the world, with a UK subsidiary who sponsors a defined benefits pension plan to pay money into that plan in certain circumstances.United KingdomInsolvency/Bankruptcy/Re-StructuringNabarro LLP
Article3 December 2008 - The Sunrise Period For The New .tel Generic Top Level DomainThe Sunrise period for the new .tel generic top level domain ("TLD") begins on 3 December 2008. Only registered trade mark owners may apply for a .tel domain name during the Sunrise period. United KingdomIntellectual PropertyNabarro LLP
ArticleChanges To The Annual Tax On Enveloped Dwellings RegimeThe ATED regime currently applies to UK residential properties worth more than £2m which are owned, purchased or sold by certain non-natural persons.United KingdomReal Estate and ConstructionNabarro LLP