Our Information Sheets are produced on a regular basis by all our practice areas and cover new and topical issues.
Excessive Reserving Test for Tax on UK General Insurers?December 2009In July 2009, HM Revenue and Customs released new Regulations to limit the amount of tax relief available on the technical provisions of general insurers which came into force on 1 September 2009, ...
Assessing Insurer Solvency for a Buy-inNovember 2009One of the most extraordinary aspects of the global financial turmoil over the last year is the re-evaluation of the risks posed by large financial institutions whose security was previously unques...
Mortality Risk for Small Pension SchemesSeptember 2009One of the many uncertainties that your scheme faces is how long its pensioners live. Unusually this risk is proportionately higher for smaller pension schemes than for larger ones. For more inform...
Solvency II DirectiveAugust 2009After a lot of negotiation and amendments, the Solvency II Directive has now been approved by the European Commission, European Parliament and European Council and it must be implemented by nationa...
Finance Act 2009 - Pensions Aspects UpdateAugust 2009The Finance Act 2009, which received Royal Assent on 21 July, included some significant news for pensions savers, in particular those with income over £150,000 per year. Our latest information shee...
Current Issues in Pension Financial Reporting June 2009July 2009The key financial assumptions used in valuing the liabilities under the Accounting Standards FRS17 (UK non-listed), IAS19 (EU listed) and FAS158 (US listed) are the discount rate and the rate of fu...
How corporate are your bonds?July 2009The recent market crises have impacted on all asset classes. Whereas the impact on equity markets has been well documented, the impact on bond markets has not received as much coverage. Our latest ...
Auto-Enrolment & Personal Accounts: Summary of ProposalsJune 2009The Pensions Act 2008 includes the duty on employers to auto enrol “Eligible Employees” into a Qualifying Workplace Pension Scheme (QWPS). The duty is expected to begin from 2012, but may be staged...
Budget 2009 - Pensions AspectsJune 2009New rules set out in the Government’s Budget 2009 could lead to a significant rise in tax bills for high earners (with income over £100,000). Individuals with income over £100,000 pa will need to c...
Inflation v DeflationJune 2009Our latest information sheet looks at which should pension schemes be more concerned about - inflation or deflation?
Controlling Your Costs - issues to considerJune 2009Our latest information sheet looks at a number of ways to control costs, for example maximising the returns on your deposits, the PPF Levy (please also look at www.thelevyforum.co.uk ) and transfer..