Hogan Lovells

Key Dates

The Finance Act 2018 received Royal Assent on 15 March 2018. 

The Bill followed draft legislation published for consultation on 13 September 2017. 

Provisions relating to dormant companies are expected to have effect on 6 April 2018.

Provisions relating to master trusts are expected to have effect, at the earliest, from the time the authorisation regime for master trusts comes into force.


Summary

The Finance Act 2018 contains provisions intended to combat pension scams.  

The new provisions will enable HMRC to refuse to register, or allow it to de-register:



Date Accessed: 03/12/2021