The U.K. Government announced on May 26, 2022 its intention to introduce with immediate effect a temporary Energy Profits Levy (the “Levy”), an additional U.K. Corporation Tax charge at a rate of 25% on the profits of oil and...more
We are now – thankfully – firmly out of 2020 and in the hands of 2021. Although reviewing the past year may not initially seem an appealing prospect, it is nonetheless a worthwhile one. ...more
It's difficult enough to keep on top of the news at the moment – not to mention the raft of recent changes to the planning system announced by Whitehall over the past couple of months. With that in mind, and as the...more
The recent judgment of the High Court in the Oval Estates case has highlighted the importance to developers in settling CIL phasing strategies early on in the planning process and not relying on retrospective action....more
Hogan Lovells pension group is delighted to send you our November e-newsletter. Featured are points to note regarding PPF contingent assets, new regulations related to IORP II and GMP equalisation. ...more
2019/20 is the second year of the Pension Protection Fund (PPF)'s third levy "triennium" under the new levy framework. ...more
The New Year has started off with a bang as changes to the Community Infrastructure Levy (CIL) Regulations 2010 were laid before Parliament. The draft 2018 Regulations correct an unintended defect in the current...more
The Pension Protection Fund levy rules for 2018/19 have now been finalised, and schemes and sponsors should ensure that they understand any options they have to mitigate the levy they will pay. There is time to complete and...more
2018/19 is the first year of the Pension Protection Fund (PPF)'s third levy "triennium" under the new levy framework. Trustees who wish to reduce their pension scheme's risk-based levy by taking account of contingent...more
2017/18 is the third year in the Pension Protection Fund (PPF)'s levy "triennium" under the new levy framework. Trustees who wish to reduce their pension scheme's risk-based levy by taking account of contingent assets or...more
Current indications are that 2017 may be a fairly static year as regards to employment law. Whilst it is anticipated the government will trigger Article 50 to start Brexit negotiations, these are likely to last for at...more