Law and Regulation

HM Revenue and Customs (HMRC) has published a relief at source update for Scottish Income Tax following last week's Scottish Budget.

The government has set out plans to scrap the auto-enrolment (AE) lower earnings limit and extend the programme to 18-year-olds, but not until the mid-2020s.

Stotts Tours and its managing director Alan Stott will be ordered to pay over £30,000 for their failure to set up a pension scheme for their staff.

Changes to Scottish income tax bands could see savers receiving the wrong amount of pensions tax relief, commentators have warned.

Proposed standards for professional trustees due to come into force next year will be "too easy to game" and "a silly compliance exercise" if they are not accompanied by tangible metrics, Richard Butcher has warned.

Ahead of the results of the automatic enrolment (AE) review, PP looks at what could come up.

The British Steel Pension Scheme (BSPS) has told MPs it has given members enough guidance and information to make informed choices about their pension.

Industry experts are worried many British Steel Pension Scheme (BSPS) members will end up in the Pension Protection Fund (PPF) instead of switching to the new fund.

The Brexit deal on the Irish border is heavily vested in trade and security needs, but it also poses problems for cross-border scheme members, James Phillips writes.

Pension providers should be required to pay out lump sums and other pension benefits to members before they reach minimum pension age in cases of ill health, MP John Mann has said.