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The Evolving Form 42

Alasdair Friend, Senior Associate in Baker & McKenzie LLP's Employee Benefits Group, looks at some of the changes which have been made to this year's Form 42

 
Alasdair Friend Senior Associate in Baker & McKenzie LLP's Employee Benefits Group looks at some of the changes which have been made to this year's Form 42
 
Form 42 first appeared in 2004 as the means by which many of the events covered by Part 7 of ITEPA are to be reported. Since then it has achieved a certain notoriety as a result of the administrative burden it imposes and its complexities. Since its introduction we have seen the initial version of the form and accompanying guidance evolve into the more sophisticated and one hopes user-friendly versions to be used today. This process has...

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