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Samples of articles

As an example of the information that LMSC subscribers receive we have listed 3 sample articles, chosen at random, from our recent archive.

Minimum pension age

As part of the pension reforms announced by the Government in 2003, the normal minimum pension age will rise from 50 to 55 from 6 April 2010. After that date, people will normally only be allowed to start receiving their pension payments from an occupational or a personal pension scheme when they are 55 or older, except where they have severe health problems or can start their pensions at a lower age that is protected by the pension tax law. HMRC has issued guidance for those likely to be affected by the change.

Article information

  • Date: 14 January 2010 (Posted: 14 January 2010)

Of additional interest:

    VAT: approved alterations to listed buildings

    HMRC has published its response to the consultation on VAT: Addressing borderline anomalies. On the issue of the abolition of the zero rate of VAT on approved alterations to listed buildings, the document concludes:

    “HMRC acknowledge that charities and community groups will be affected (and identified this impact in its initial impact assessment), but that is no reason not to go ahead with the measure, for which there are sound principled reasons, and it is hard to justify preferential treatment for altering a listed building over altering a non-listed building, whether or not a charity is involved. Charities and community groups will also face many of the same issues experienced by other taxpayers in differentiating between taxable maintenance and VAT-free alterations”.

    So no surprise there, then.

    Article information

    • Date: 29 June 2012 (Posted: 29 June 2012)

    Of additional interest:

      Transparency of Lobbying (etc) Bill: Lords Constitution Committee and Joint Human Rights Committee reports

      The Lords Constitution Committee and the Joint Human Rights Committee have respectively published reports on the controversial Transparency of Lobbying, Non-Party Campaigning and Trade Union Administration Bill.

      The Lords Constitution Committee’s report expresses the Committee’s “concerns about the Bill, both as to its legislative process (…) and as to a number of substantive provisions in Parts 1 and 2”. The Committee describes the handling of the Bill as a matter of “significant concern”. It questions the narrow scope of Part 1 and says that “the provisions of Part 2 directly affect the fundamental common law right to freedom of political expression”. Finally, the Committee expresses its concern about the impact of the Bill on Northern Ireland, Wales and Scotland and called for further clarification. 

      The Joint Human Rights Committee has published a much longer report, which concentrates “on the significant human rights implications raised by Part 2 of the Bill”. The Joint Committee is also highly critical of the speed at which the Bill is being taken which has led to “obstacles to effective scrutiny”, including lack of consultation and pre-legislative scrutiny. While the report welcomes the amendments made to the Bill at the Commons report stage, it raises a number of concerns. The Joint Committee’s primary recommendation is to pause the Bill to allow for further consultation and ensure that provisions are necessary, proportionate and do not have unintended consequences for campaigners’ rights to freedom of expression and freedom of association. It expresses concern about the possible impact of the broadened list of campaigning activities on third party campaigners’ rights to freedom of expression (in relation to the new regulation of media activities) and to freedom of association (in relation to the new regulation of public rallies and meetings), when considered together with the Bill’s new spending and regulation limits. The Joint Committee is also of the opinion that the Government has not sufficiently explained the need for reducing the registration thresholds with the Electoral Commission and calls on the current thresholds to be restored and asks the Government to clarify the Electoral Commission’s enforcement role. Finally, should the Government choose not to stop the legislative process, the Joint Committee recommends to remove both the lower registration thresholds and the reduced spending limits.

      The Bill is due to have its Second Reading in the Lords on 22 October.

      Article information

      • Date: 18 October 2013 (Posted: 18 October 2013)

      Of additional interest:

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