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UK: Pensions Update - April 2014

1 April 2014

Welcome to the April 2014 edition of the UK: Pensions Update.

In this edition we focus on the impact that the 2014 Budget will have on pensions, in particular, the radical reforms proposed to the tax treatment of defined contribution ("DC") schemes.  We also examine what the Marriage (Same Sex Couples) Act 2013 will mean for the pension benefits of married same-sex couples.

In this edition we also cover:
 

  • the latest VAT pensions case and its possible implications for DC occupational pension schemes; and

  • the scope of the Pensions Regulator's anti-avoidance powers, as clarified by the High Court in Re Storm Funding Ltd [2013].

 

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