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Financial Support Directions: what will the Pensions Regulator consider "satisfactory financial support"?
By Camilla Barry, Jessica Lewis

Back in May 2018, the Upper Tribunal handed down a significant judgment in the case of ITV plc v The Pensions Regulator. Our previous

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Upper Tribunal rules that transfers of shares to a pension fund do not qualify for tax relief
By Claire Tilbrook, Sheamal Samarasekera, Jessica Lewis

The Upper Tribunal in HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC) has ruled that “transfers of non-cash assets made in satisfaction of...