The Coalition Government's first Budget - high earners and pensions: an update

Mr Osborne delivered his first budget amid much speculation as to precisely what he would do with regard to various issues in the pensions arena, particularly the restriction of tax relief on pension contributions for "high earners".

High earners and pensions

High earners need to consider carefully their pension arrangements. This is because Mr Darling, when he was Chancellor of the Exchequer under the last administration, paved the way for the introduction of a new charge on pension contributions.

Workplace pension reform: the devil in the detail

From 2012 all employers will have to enrol all eligible workers into a pension scheme. For the first time employer contributions will be mandatory.

Agency workers and pensions: there's no escaping 2012 Workplace Pension Reform!

The Agency Workers Regulations 2010 (the Regulations) are due to come into force in October 2011. This is the Government's way of achieving "flexisecurity" for agency workers.

Feathering the NEST egg - the final shape of workplace pension reform

Costly changes are coming which will affect employers and pension schemes.

Personal accounts and auto-enrolment - what does this mean for you? (Employment)

Employers, human resource managers and financial directors need to be ready for big changes (and big costs) in workplace pension provision due to arrive in 2012 as reforms, a decade in gestation, finally come to fruition.

Personal accounts and auto-enrolment - what does this mean for you? (Pensions)

Pension scheme trustees and managers need to be ready for big changes in workplace pension provision, due to arrive in 2012, as reforms a decade in gestation finally come to fruition.

Heyday challenge fails: UK default retirement age is legal .... for now

The High Court decided last Friday that it is lawful for employers to compulsorily retire employees at age 65. However, this may be a pyrrhic victory for the Government.

Unfair dismissal - pensions benefits are not unique says the Court of Appeal

A former employee immediately obtained a new job after being unfairly dismissed. As expected, the Tribunal did not award compensation for future loss of earnings. Unexpectedly, the EAT did agree that ongoing pension loss could nonetheless be considered.

Changes to pensions schemes: potential pitfalls for high earners

Where a company is looking at making a material change to the way in which benefits under its pension scheme are provided after 22 April 2009 or proposing to introduce a new arrangement there could be adverse tax consequences for high earning individuals.

Personal accounts - a pensions revolution

Employee pension enrolment and employer contributions are to be made compulsory as part of the Government's attempt to tackle the UK's looming demographic crisis.

Budget 2009 - restricting tax relief for pension contributions - watch out just who it will catch

The Government has introduced a new measure to restrict tax relief for pension savers earning over £150,000 per year to the basic rate of tax of 20%. This has generated much publicity but just who could this affect?

Unfair dismissal - think twice before dismissing members of a final salary scheme

In a case in February, the Employment Appeal Tribunal confirmed that a tribunal is entitled to differentiate between a final salary pension scheme and a money purchase scheme when awarding compensation to an unfairly dismissed employee.

Revaluation cap reduction delayed to 6 April 2009

The Department of Work and Pensions has just announced that the planned drop in the revaluation cap will now be available for rights earned from 6 April 2009 rather than from 1 January 2009, as originally envisaged.

Pensions Act 2008 - How will this affect you?

The government is expected to pass the Pensions Bill 2008 (the "Bill") into law in November to become the Pensions Act 2008. This will set in motion changes that will affect over 10 million employees in the UK.

Redundancy, discrimination and industrial meltdown

It's tough out there. Redundancies are at the forefront of many employers' minds. Unfortunately tribunal decisions reveal that redundancy policies might well break age discrimination laws.

Wragge & Co advises De Rigo on Dollond & Aitchison and Boots Opticians merger

Wragge & Co LLP has advised De Rigo, Italian parent company of Dollond & Aitchison, on creating the UK's second largest optical chain. De Rigo and Alliance Boots have agreed to merge Dollond & Aitchison and Boots Opticians.

Wragge & Co named European Pensions Law Firm of the Year

Wragge & Co LLP is the European Pensions Law Firm of the Year. The firm saw off strong competition from UK and international firms to secure victory at the first European Pensions Awards ceremony last night.

Creativity during the crunch

During periods of economic uncertainty, human resources spending is often the first area cut, but creative thinking by astute HR professionals could produce more effective results for a business than reducing employee numbers.

Swann v GHL - tribunal finds flexible benefits are not age discriminatory

Employers and HR directors should be relieved at a tribunal decision clarifying the issue of age discrimination in employee benefits packages.

Wragge & Co enhances human resources capability with new partner

Wragge & Co LLP has expanded its Human Resources group with the appointment of Richard Lee as partner from 1 May 2008.