William Sutton

William Sutton

Reed Smith

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Latest Publications


VAT Charged On Invoices Relating To Defined Benefit Occupational Pension Schemes – All Change For HMRC’s Approach

HMRC has released new guidance dealing with the ability of sponsoring employers to recover input VAT in respect of supplier costs for running defined benefit occupational pension schemes. These costs will typically involve a...more

12/18/2014 - Defined Benefit Plans Pensions UK VAT

When is a total deficit not a total deficit? Another turn of events for pension contributions

Summary - On 18 December 2013, judgment of the High Court in England and Wales was handed down in a case relating to the insolvency of Lehman Brothers companies (In the Matters of Storm Funding Limited (In...more

12/23/2013 - Pensions UK

‘Super Priority’ of Financial Support Directions Overturned in Supreme Court of England and Wales

Summary - Yesterday, the Supreme Court allowed an appeal against the decision of the Court of Appeal (14 October 2011) which, in certain circumstances in an insolvency situation, would have accorded “super priority” to...more

7/25/2013 - Insolvency Pensions UK

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