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Brexit: Pension Scheme Preparedness This Brexit update considers actions pension schemes should be taking in preparation for 1 January 2021. At the end of the update is a short checklist of actions for pension scheme trustees.
Brexit: Pension Scheme Preparedness This Brexit update considers actions pension schemes should be taking in preparation for 1 January 2021. At the end of the update is a short checklist of actions for pension scheme trustees.
Incentives Bulletin - October 2020 UT reverses FTT decision; right to acquire securities option;  SAYE guidance; HMRC publishes research into tax-advantaged share schemes; GAAR Advisory Panel opinion; Spotlight 56;
Employment Bulletin - October 2020 Topics covered this month: Risk that employee had committed criminal offence did not make dismissal reasonable; Amendments to Employment Tribunal rules to increase capacity; Delay in paying salary was repudiatory breach entitling CEO to resign; Recurring...
COVID-19: Job Support Scheme A client briefing describing the key terms of the Coronavirus Job Support Scheme, as announced by the Chancellor on 24 September 2020.
Pensions Bulletin - September 2020 Welcome to the September 2020 Pensions Bulletin from Slaughter and May. In this month’s edition, we focus on the Government’s proposals for climate risk reporting by large pension schemes and recent announcement on the increase in the...
Improving governance and reporting of climate-related issues in occupational pension schemes: Government publishes proposals This briefing summarises the August 2020 DWP proposals for trustees of larger pension schemes to comply with the TCFD Recommendations.
Employment Bulletin - September 2020 The Employment Appeal Tribunal confirmed that an employee who resigned after the employer sought to “map” her into a new role, rather than treating her as redundant, was constructively dismissed (Argos Ltd v Kuldo).  
Incentives Bulletin - August 2020 Capital Gains Tax Chancellor requests review of CGT; HMRC Employment Related Securities Bulletin 36 focusing on COVID-19; Shareholder approval of remuneration plans
Preparing Pension Schemes for Brexit In his latest podcast Richard Goldstein focuses on Brexit - specifically the actions pension schemes should be taking now in preparation for 1 January 2021, when the transition period comes to an end.
Recent pension law developments - August 2020 Richard Goldstein covers the latest guidance on GMP equalisation; an important European Court decision on data transfers outside the EEA; and the latest decision concerning the Safeway pension scheme regarding equalisation of normal retirement age...
Pensions Bulletin - July 2020 GMP equalisation; EU-US Privacy Shield; PPF COVID-19 levy; Equalisation close Barber window; High Court and RPI hard-wiring.
Employment Bulletin - July 2020 Topics covered in this bulletin:
DB Superfunds – “Unique opportunities and risks to members benefits” – The Pensions Regulator (“TPR”) publishes details of interim regime The Pensions Regulator has recently published details of the interim regime for DB superfunds. In this update we consider the detail of the interim regime and some of the key considerations for sponsors and trustees.
Incentives Bulletin - July 2020 Restricted share plans; HMRC Employment Related Securities Bulletin; COVID-19; Employment-related securities options; Tax deductibility of share plan expenses; Accelerated Payment Notices