Maria Stimpson

Maria Stimpson

Allen & Overy LLP

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Article 50 triggered: implications for employers and pension schemes

Overview - The Prime Minister has issued formal notice of the UK’s intention to leave the European Union, triggering the start of a two-year negotiation process. The countdown has begun – but a countdown to what?...more

3/30/2017 - Article 50 Treaty of the EU Employer Liability Issues EU Pension Schemes Referendums UK UK Brexit

Cyber risk: practical actions to improve data security

Cybersecurity is a topical issue for pension schemes, and an increasingly important regulatory risk. Not only does the Pensions Regulator believe that trustees should be taking action to mitigate cyber risks, but there is...more

3/27/2017 - Cyber Threats Cybersecurity Data Protection Data Security Popular UK

Financial Support Directions: issues for banks and lenders

The Pensions Regulator’s power to issue a financial support direction (FSD) could mean that a bank, lender or other corporate investor becomes obliged to provide financial support to a pension scheme to which it has little,...more

1/23/2017 - Banks Employee Benefits Investors Lenders Pension Schemes UK

UK Pensions: End Of Contracting-Out Issues For Employers And Trustees - April 2015

The immediate impact, for employers currently sponsoring a contracted-out DB scheme, is an increase in payroll costs because the reduced rate of national insurance contributions (NICs) which applies to workers who are in...more

4/21/2015 - Pensions UK

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 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 - Employee Benefits Employer Contributions EU European Court of Justice (ECJ) HMRC International Labor Laws International Tax Issues Pensions Retirement Plan VAT

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