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VAT treatment of pension fund management services: HMRC brief 8 (2015) Since the decision of the CJEU in PPG (Case C-26/12), HMRC have issued a succession of Briefs setting out their evolving views on the implications of that judgment for recovery of VAT borne on pension fund management and administration services. On 26th ... P&E Update: Employment/Employee Benefits Bulletin (02 Apr 2015) Topics covered in this bulletin: New Law Royal Assent for last employment laws before the General Election Cases Round-Up Holiday pay: WTR 1998 can be read to include commission Unfair dismissal: relevance of admissions Diet-controlled type 2 d... What a difference a year makes: the changing tax disputes landscape The overall impression of the changes in the last two years is of a lot of new rules, a number of which could be said to be one-sided or shift the balance of power in tax disputes to HMRC. While there should be considerable sympathy for HMRC in the curre... Are collective actions set to take off On 26 March 2015, the Consumer Rights Act received Royal Assent. When the Act comes into force in October it will change the landscape for private actions based on competition law infringements. Key changes include allowing claimants to bring actions on ... SBEE Act: Corporate update On 26 March 2015, the Small Business, Enterprise and Employment Bill received Royal Assent and became the Small Business, Enterprise and Employment Act 2015 (“SBEE Act”). The SBEE Act includes new measures designed to increase transparency in ... Auto-enrolment: Easements This briefing covers: an overview of exceptions to the employer duty proposed changes to the information requirements alternative quality requirement P&E Update: Pensions Bulletin (19 Mar 2015) Topics covered in this bulletin: Stop Press: Budget 2015 The Watch List 6th April, 2015 Changes pensions flexibility regulations laid before Parliament Pensions Regulator’s draft "Essential Guide" to member communications about DC f... P&E Update: Employment/Employee Benefits Bulletin (19 Mar 2015) Topics covered in this bulletin: New Law April 2015 changes to employment law gender pay gap reporting may become law in 2016 Cases Round-Up TUPE: Service Provision Change involving multiple contracts and clients age discrimination: severance p... P&E Update: Pensions Bulletin (05 Mar 2015) Topics covered in this bulletin: The Watch List 6th April, 2015 Changes Pension Schemes Bill receives Royal Assent: Countdown begins signposting to Pension Wise: Guidelines for pension providers and schemes second line of defence: Update DC charge... P&E Update: Employment/Employee Benefits Bulletin (05 Mar 2015) Topics covered in this bulletin: New Publication maximum awards for unfair dismissal (from 6th April 2015) Cases Round-Up reasonable investigation need not address all of employee’s defences restricting access to benefits for sick employee...