Pensiones

Artículos Recientes

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  15.03.2023

  United Kingdom

  Sp­ri­ng Bu­d­get 2023 – key tax po­li­cy an­nou­n­ce­me­n­ts

  Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned to reliefs rather than rate cuts to demonstrate his commitment to incentivising investment in the UK. For most businesses, the “headline” announcement in this area will have been the introduction of a generous full-expensing regime for capital allowances, but other important measures include the permanent increase to the Annual Investment Allowance, reforms to Research & Development...

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  15.03.2023

  United Kingdom

  The end of the li­fe­ti­me al­lo­wa­n­ce

  In today’s Budget, the Chancellor of the Exchequer has announced dramatic pensions tax changes - increasing the annual allowance from £40,000 to £60,000, and scrapping the lifetime allowance entirely. The reforms are part of a bid to incentivise older earners to remain in the workplace. They promise to provide increased savings flexibility for many.What are the existing limits?Since April 2006 there have been limits on the amounts that can be taken from and paid into a registered pension scheme without incurring additional tax consequences. At present:an individual’s savings...

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  07.03.2023

  United Kingdom

  Tu­ne in­to the la­te­st ‘CMS Pe­n­sio­ns La­w­Ca­st’ epi­so­de #46 – What op­tio­ns are avai­la­b­le to tru­s­tees when co­n­si­de­ri­ng a re­si­dual ri­s­ks tra­n­sa­c­tion?

  Hosted by CMS Pensions experts, this series looks at what is meant by a residual risk, and what options are available to trustees when considering a residual risk transaction.Episode #46 – Residual RisksIn particular, Maria and Amanda look at:•    What is a residual risk•    The traditional due diligence approach •    Vendor due diligence report•    Insurer collective report•    Other key aspects to consider in a residual risk transaction Watch the video here or listen to the podcast...

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  15.02.2023

  Belgium

  Whi­s­t­le­b­lo­wi­ng th­rou­gh the eyes of the in­s­ti­tu­tion for oc­cu­pa­tio­nal re­ti­re­me­nt pro­vi­sion

  GB NL

  1.IntroductionThe topic of “whistleblowing” is trending today. Most articles on this topic have been written from an HR point of view. However, institutions for occupational retirement provision (hereinafter “IORP”) should not be forgotten.As of 2017, these IORPs already implemented procedures to receive and handle internal reports.In 2019, the new Directive of the European Parliament and Council on the protection of persons reporting breaches of Union Law was published. The Whistleblowing Directive was then transposed into a new act.Following the Belgian transposition Act,...

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  03.02.2023

  United Kingdom

  Tru­s­tee Kno­w­le­d­ge Up­da­te – No­ve­m­ber 2022 - Ja­nua­ry 2023

  Trustees of occupational pension schemes have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme.  They must also ensure that they are up to date with relevant changes in the law, which given the volume of pensions legislation and regulation and other demands on their time, can be difficult.With this in mind, our regular trustee knowledge update (“TKU”) is aimed specifically at pension scheme trustees, letting them know what has changed in the last quarter and how it might be relevant to them. It highlights...

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  03.02.2023

  International

  On your ra­dar | Is­sue 20 | Key em­p­lo­y­me­nt is­sues to be awa­re of in­te­r­na­tio­na­l­ly

  Welcome to the first edition of On your radar for 2023, which highlights expected employment law developments over the year ahead.Changes range from big picture concepts around future ways of working, to the finer details of leave entitlements and statutory protections. Both Belgium and Portugal discuss moves towards a 4-day working week, showing a consistent trend, while demonstrating different domestic approaches to achieving that – interesting to see whether other countries will follow either.Another theme we continue to see coming through is ESG, and there are interesting...

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