Europe’s pension reformers look West

AMS Management Systems has applied to the UK's Inland Revenue for approval to place one of its employees in its company scheme in the Netherlands, and receive the same tax benefits as the UK. If, as is expected, the UK Government defends the existing rules then AMS Management Systems will take the case to the European Court of Justice. If AMS is successful, Europe could see the creation of the first pan-European pension schemes, which have long been hindered by tax barriers.