by Gail Higgins | Sep 20, 2013 | Uncategorized
The Equality Act 2010 contains a dispensation for occupational pension schemes, which allows them to calculate dependants’ pensions for surviving civil partners based only on service since December 2005, plus an addition of 50% of the GMP accrued by the member...
by Gail Higgins | Sep 13, 2013 | Uncategorized
2014-15 levy The PPF has announced that the levy for 2014-15 will be calculated using the same rules as for 2013-14. This is expected to lead to an increase of about 10% in levy bills, because of lower Gilt yields being used in the valuation of schemes’...
by Gail Higgins | Aug 23, 2013 | Uncategorized
Introduction As a result of the introduction of auto-enrolment, there will be many new members of pension arrangements who have not chosen to join and who are not engaged with the arrangement. The Pensions Regulator (TPR) is concerned, therefore, that these...
by Gail Higgins | Aug 9, 2013 | Uncategorized
These regulations provide for a new way of reporting directors’ remuneration in company accounts with effect from 1 October 2013 (for financial years ending on or after 30 September 2013). This will require separate reporting on remuneration policy and...
by Gail Higgins | Aug 2, 2013 | Uncategorized
On 10 June, HMRC and HM Treasury published a consultation on the detail of a system of Individual Protection from the LIfetime Allowance (LTA) charge for those affected by the reduction in the LTA from £1.5 million to £1.25 million in April 2014, specifically those...