Skip to main content

Legal Update

Simplification by Complication? De Minimis (trivial) commutation, overpayments of pensions and lump sums

22 May 2009
Mayer Brown Legal Update
Over three years have passed since A-Day and gaps in the UK pensions tax simplification legislation continue to be identified and filled. The Registered Pension Schemes (Authorised Payments) Regulations fill some gaps by broadening the range of authorised member payments.
The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.