By way of background, an Excepted Group Life Policy (“EGLP”) is a death benefits arrangement that is not registered with HM Revenue & Customs (HMRC). It provides lump sum death in service benefits free of tax up to an insured
More about Part 1 – Excepted group life assurance arrangementsWhen Party A transfers land to Party B but retains land that could be impacted by what is done on the sold land it can be convenient to limit the use of such land by requiring Party B to obtain
More about Refusal without a cause?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 schemes