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2025 Annual Litigation Trends Survey
Norton Rose Fulbright has released its 2025 Annual Litigation Trends Survey, analyzing litigation trends across the legal landscape.
Lifetime Allowance abolition regulations in force
United Kingdom | Publication | December 2024
On November 18, 2024, two sets of regulations that address certain anomalies in the legislation removing the Lifetime Allowance came into force and are backdated to April 6, 2024.
HMRC has updated its Pensions Tax Manual to reflect the changes.
The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 and The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 both make amendments in areas including lump sums and death benefits and pension protections.
Detail can be seen in HMRC’s Pension schemes newsletter no. 163.
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Sault Dock, take two (and three): Ontario Court of Appeal clarifies its clarification of leave to appeal test
In late December 2024, the Ontario Court of Appeal clarified the applicable test for leave to appeal from the province’s Divisional Court, which the Court of Appeal had only recently discussed at length earlier that month.
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