Maria Stimpson

Maria Stimpson

Allen & Overy LLP

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Money purchase deconstructed: Working with the new definition – a checklist for trustees and administrators

The definition of money purchase benefits is changing, and with it the rules on how schemes are required to deal with any benefit which becomes classified as ‘non-money purchase’. More information about these affected...more

7/3/2014 - Banking Sector Employee Benefits Money Purchase Pensions

Good Faith And Employee Communications: Landmark ruling in IBM UK Holdings Ltd and IBM UK Ltd v Dalgleish and others

Employers undertaking pension scheme benefit change processes need to give careful consideration not only to the detail of member communications, but also to the overall impression they give and to member expectations which...more

6/13/2014 - Benefit Plan Sponsors Employee Benefits Good Faith IBM Pensions UK

VAT recovery and pension schemes: Where are we now?

HMRC’s policy on reclaiming VAT on investment management and other costs remains under review in the light of two recent decisions from the Court of Justice of the European Union. The first of these cases, PPG...more

6/12/2014 - ECJ Employee Benefits Employer Contributions EU HMRC International Labor Laws International Tax Issues Pensions Retirement Plan VAT

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