Key Points: The Guidance is useful, but must be read in context In particular, scheme trustees must consider their legal duties Introduction HMRC’s April 2022 Guidance on GMP equalisation is helpful on the tax treatment of topping – up original
More about Part 5 – Is HMRC’s tax guidance on GMP equalisation top-up transfers and conversion useful?Join us on 12 October 2022 for a breakfast seminar discussing the Building Safety Act 2022. The Building Safety Act 2022 is the biggest reform of building safety regulation in UK history and received Royal Assent on 28 April 2022.
More about Building Safety Act 2022 seminarWe waited patiently for the Register of Overseas Entities (ROE), a new public transparency register of overseas corporate ownership of UK real estate, which was launched by David Cameron in 2016. After initial focus and a draft bill in 2018
More about Doing real estate deals under the new register of overseas entities regimeThe Building Safety Act 2022 (“the Act”), the biggest reform of building safety regulation in UK history, received Royal Assent on 28 April 2022. The Act is a response to the tragic events at Grenfell Tower in 2017 as recommended
More about The Building Safety Act 2022Almost two years after the Government announced its intention to reform the system of developer contributions, currently secured through a mixture of Community Infrastructure Levy (“CIL“) and section 106 obligations, we now see the first real signs of the intended
More about The proposed infrastructure levy: The little we know So farKey points: Whilst the United Kingdom has left the EU, the case is notable for the following reasons: Firstly, the legislation requiring EU pension schemes to be tax approved by HMRC to be excluded from English bankruptcy estates is contrary
More about Part 2 – Bankruptcy and overseas pension schemesWe have all had that feeling around appraisal season. Everything seems fine so why waste time when we have work to get on with? However, with many employees still working from home for some or all of their time, a
More about Appraisals – Common pitfalls and challengesPartner Natalie Pilagos shares her thoughts on the news that Michael Gove has effectively halted plans to turn the former ITV studios on London’s South Bank into office space by issuing it with a so-called Article 31 notice, published in
More about Building magazine: Gove intervention on itv studios leaves many wondering which scheme is next in firing line