Pinsent Masons

This Practice Note looks at the key differences between pensions law in Scotland and the rest of the UK, covering (among other things) the statutory framework under Scottish law (Scots law), pensions on divorce, the meaning of an insolvency event for the purposes of the Pension Protection Fund and section 75 debts, the application of legislation, guidance and other policy, public sector pensions and outsourcing, the structure of documentation, and the approach to the interpretation and construction of pension scheme documentation.

This Practice Note covers the data protection obligations that were relevant to pension schemes before 25 May 2018, under the Data Protection Act 1998. This Practice Note also looks at the impact these obligations had on scheme trustees, scheme members, employers and other pension scheme players (eg administrators).

This Practice Note describes the extent of HMRC’s powers to make value added tax (VAT) assessments, and the procedures and time limits it must comply with. In some situations, such as when a person fails to submit a VAT return or submits an incorrect return, HMRC can make an assessment for the outstanding VAT. This Practice Note is produced in partnership with Pinsent Masons.

A person who is registered for VAT in the UK may be deregistered (ie their VAT registration may be cancelled) on a compulsory or voluntary basis. This Practice Note covers the rules on when a business can, or must, have its VAT registration cancelled, and the consequences of deregistration. It also looks at how deregistration interacts with the rules on the option to tax land, transferring a business as a going concern and VAT groups.