HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) review the rules in the draft Finance Bill 2015
Recent changes to the SDRT regime go against the drive to make UK asset management industry more competitive, writes Suzi Edwards, senior manager at PwC
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.