United Kingdom | Publication | August 2025
HMRC published Pension schemes newsletter 171 on July 30, 2025. The newsletter reports on the inclusion of unused pension benefits in a saver’s estate for inheritance tax purposes.
It also explains that in "late 2025" HMRC will be moving its existing lifetime allowance protection look-up service to its Managing Pension Schemes service.
The Managing Pension Schemes service should now be used by scheme administrators and practitioners for all reporting requirements, including submitting pension scheme returns for the 2024/25 tax years onwards.
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Regulated financial services sector firms in the Abu Dhabi Global Market (ADGM) have six months to comply with the new Cyber Risk Management Framework announced by the Financial Services Regulatory Authority (FSRA) on 29 July 2025.
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On 29 July 2025, the Financial Services Regulatory Authority (FSRA) of the Abu Dhabi Global Market (ADGM) announced the implementation of a new Cyber Risk Management Framework that will apply to financial sector firms under its supervision.
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The recent Singapore High Court decision in <em>The “CHLOE V” [2025] SGHC 142</em> explores the legal and commercial tensions that arise at the intersection of ship finance, charterparty negotiations, and mortgagee enforcement rights.
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