United Kingdom | Publication | December 2024
On November 18, 2024, two sets of regulations that address certain anomalies in the legislation removing the Lifetime Allowance came into force and are backdated to April 6, 2024.
HMRC has updated its Pensions Tax Manual to reflect the changes.
The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 and The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 both make amendments in areas including lump sums and death benefits and pension protections.
Detail can be seen in HMRC’s Pension schemes newsletter no. 163.
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On 25 April and 18 July 2025, the Dutch Supreme Court issued new rulings that further clarify the scope and application of the anti-abuse provisions in the Dutch Corporate Income Tax Act 1969 (CITA) and the Dutch Dividend Withholding Tax Act 1965 (DWTA).
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Welcome to our WHS Law Briefing. This briefing identifies key issues and emerging trends in WHS Law, and details significant legislative and case law developments from February to date in July 2025.
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.On 25 July 2025 the FCA published Primary Market Bulletin 57 (PMB 57) in which it finalises certain changes to the Knowledge Base, consults on further amendments, and highlights upcoming changes to the National Storage Mechanism and certain UK MAR notification forms.
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