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New and Amended Documents

The following list summarises details of:

  • materials recently added to Perspective (excluding Parliamentary answers and questions);
  • materials currently on Perspective which have changed significantly (indicated by italics); and
  • the occasional announcement from Pendragon.

It is a facsimile of the "New and Recently Amended Documents" list available within the Perspective Table of Documents.

Organizations which update Perspective on-line will have access to all these materials. Subscribers who do not update on-line will have access to the new on-line documents but not the new core documents (or any changes to existing core documents) until the content is updated by bimonthly CD.

 

 

03 February 2012
Eversheds LLP: Speedbrief 27 January 2012  Changes to the Employer Debt Regulations Finalised at Last
Eversheds LLP: Speedbrief 30 January 2012  Stop Press: Pensions Regulator Makes Financial Support Direction Against ITV
Eversheds LLP: Speedbrief 31 January 2012  Box Clever Financial Support Direction: Regulator's Reasons
The Pensions Regulator: Determination Notices 2011/12  The Box Clever Group Pension Scheme
The Pensions Regulator: Determination Notices 2011/12  The Box Clever Group Pension Scheme - Reasons for the Determination
02 February 2012
Draft Regulations The draft Automatic Enrolment (Offshore Employment) Order 2012 (February 2012)
Draft Regulations The draft Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2012 (February 2012)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  Workplace Pension Reform: Completing the Legislative Framework for Automatic Enrolment: Government Response to Consultation
01 February 2012
SI 2012/212 The Compromise Agreements (Automatic Enrolment) (Description of Person) Order 2012
SI 2012/215 The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 Please note that this document is in the process of being edited. Amendments made by these Regulations will be included in a future update.
House of Commons: Debates/Statements  NEST (Revised Auto-enrolment Timetable) (31 January 2012)
31 January 2012
SI 2012/187 The Social Security Revaluation of Earnings Factors Order 2012
SI 2012/188 The Social Security Pensions (Low Earnings Threshold) Order 2012
SI 2012/189 The Social Security Pensions (Flat Rate Accrual Amount) Order 2012
Draft Regulations The draft Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No 2) (Amendment) Order 2012 (January 2012)
Draft Regulations The draft Guaranteed Minimum Pensions Increase Order 2012 (January 2012)
HM Revenue & Customs: HMRC Guides  PAYE for Pension and Annuity Payments
76349/4  Mr S Allford [76349/4] Determinations from December 2011
30 January 2012
Norton Rose: Briefing January 2012  Understanding Solvency II
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2012  Work and Pensions Committee Takes Evidence from Pensions Regulator
27 January 2012
Barnett Waddingham: Current Issues in Pensions Financial Reporting  31 December 2011
SNR Denton: Employment and Pensions Update 13 January 2012  Pensions in 2012
Hymans Robertson: Current Issues January 2012  [Autumn Statement - Pensions; Abolition of Money Purchase Refunds; New Employer Debt Rules; Commutation of Small Personal Pensions; Court Rules Switch to CPI Lawful; Principles for DC Scheme Governance; QROPS Regime Strengthened; S2P - Flat-rate Introduction Year; Auto-enrolment Thresholds 2012/13; Questions for Scheme Actuaries; HMRC Newsletters]
26 January 2012
Draft Regulations The draft Occupational Pension Schemes and Pension Protection Fund (Equality) (Amendment) Regulations 2012 (January 2012)
House of Commons: Debates/Statements  Automatic Enrolment Timetable (25 January 2012)
24 January 2012
HM Revenue & Customs: Manuals (Contracted-out Employment) CA14E [12]  Contracted-out Guidance for: Mixed Benefit Pension Schemes and Mixed Benefit Overseas Schemes  [ca14e]
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 8184  Meeting Future Workplace Pension Challenges: Improving Transfers and Dealing with Small Pension Pots
23 January 2012
HM Revenue & Customs: Manuals (Contracted-out Employment) CA14C [12]  Contracted-out Guidance for: Salary Related Pension Schemes and Salary Related Overseas Schemes  [ca14c]
19 January 2012
2011 USA Michigan Public Pensions
HM Revenue & Customs: HMRC Tax Manuals EIM11813, EIM15000, EIM45000 and EIM74000  Employment Income Manual  [eim] EIM45000 (Employment Income Provided Through Third Parties) added after user request
17 January 2012
2011 USA Nortel Networks UK Pension Plan and Pension Protection Fund unedited judgment
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000  Registered Pension Schemes Manual - Technical Pages  [rpsm] Updated versions of all sets of Pages are included in this update (following amendments published on the HMRC website in January 2012). Please note that these changes have not yet been checked.
16 January 2012
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  Automatic Enrolment Earnings Thresholds Review and Revision 2012/2013 - Consultation on revision proposals for the automatic enrolment earnings trigger and the qualifying earnings band
13 January 2012
Eversheds LLP: Speedbrief 13 December 2011  Tax Changes - Trivial Commutation of Small Personal Pensions Pots
Eversheds LLP: Speedbrief 21 December 2011  Public Sector Pension Reform: Government Agrees with Unions(?)
Eversheds LLP: Speedbrief 21 December 2011  PPF levy 2012/13: the Detail is Finalised
Eversheds LLP: Speedbrief 22 December 2011  LGPS Pensions Reform: the Latest Developments
Eversheds LLP: Speedbrief 30 December 2011  2012: What Lies Ahead
Eversheds LLP: Speedbrief 11 January 2012  Public Sector Pensions Reform: the Latest Developments
11 January 2012
Pension Protection Fund: FAQs  FAQs on the Calculation of PPF Compensation for the Effect of Guaranteed Minimum Pensions (GMPs)
HM Revenue & Customs: HMRC Countdown Bulletins Issue 05  Countdown Bulletin (December 2011)
HM Revenue & Customs: HMRC Tax Manuals EIM15000 and EIM74000  Employment Income Manual  [eim] EIM15000 updated December 2011
09 January 2012
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000062  Trustees of the People's Dispensary for Sick Animals Retirement Benefits Plan [PPF000062]
Board for Actuarial Standards: Technical Memorandum TM1 sup  Statutory Money Purchase Illustrations: Supplementary Information
Board for Actuarial Standards: Technical Memorandum TM1 (V2)  Statutory Money Purchase Illustrations (Version 2)  [tm1]
2011 Ch HR Trustees v Wembley This is the amended version of the judgment, replacing the originally issued version which was contained in Thursday night’s update.
06 January 2012
2011 QB Public and Commercial Services Union v Civil Service
05 January 2012
2011 Ch Pioneer GB v Webb
Pensions Act 2011  [pa11] Effects of the Pensions Act 2011 (Commencement No 1) Order 2011, SI 2011/3034, incorporated. Updated versions of other Acts affected by this Order are also included in this update.
04 January 2012
Pendragon Announcement: New Reference Material
We are delighted to include in tonight’s update the Pinsent Masons Pensionspedia 2011. The document can be found in the 'Statistics and other Pensions Reference Materials' collection.
Our grateful thanks to Pinsent Masons for allowing us to carry this reference document on Perspective.
SI 2011/3034 The Pensions Act 2011 (Commencement No 1) Order 2011 Updated versions of Acts affected this Order will be included in tomorrow's update
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2011  Pension Protection Levy Down
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2011  New Version of TM1 Specification for Statutory Money Purchase Illustrations (SMPIs)
2011 Ch Dalriada Trustees v Faulds
2011 CA Copple v Littlewoods (CA)
03 January 2012
HM Revenue & Customs: HMRC Guides  Overseas Transfers of Pension Savings (draft)
HM Revenue & Customs: HMRC Guides  Commutation of Small Personal Pension Funds (draft)
23 December 2011
Pendragon Announcement
The Pendragon office will be closed from the afternoon of Friday 23 December 2011 until Tuesday 3 January 2012.
May we take this opportunity to wish all our users a very happy Christmas and prosperous New Year. To view our seasonal greeting, click here.
22 December 2011
SI 2011/3033 The Pensions Act 2008 (Commencement No 11) Order 2011
Pension Protection Fund: Guidance - Levies v7.0 December 2011  Guidance in Relation to Contingent Assets Version 7.0
21 December 2011
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2011  Pensions Schemes Newsletter No 51
The Pensions Regulator: Research & Analysis - Other Research Reports  Research Report: Employers' Awareness, Understanding and Activity Relating to Workplace Pension Reforms, Autumn 2011
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2011)  Employer Debt - Section 75 of the Pensions Act 1995
20 December 2011
Pension Protection Fund: Guidance - Block Transfers V4  Guidance for Calculating and Certifying Block Transfers - 2012/13 Levy Year
Pension Protection Fund: Guidance - Levies  Guidance for Bespoke Investment Risk Calculation
Pension Protection Fund: Levy Determinations - 2012/13 Pension Protection Levy 2012/13  PPF Levy Practice Guidance in Respect of the Financial Year 1 April 2012-31 March 2013
SI 2005/678 The Occupational Pension Schemes (Employer Debt) Regulations 2005  [employ debt] Amended by SI 2011/2973. Updated versions of other Regulations amended by SI 2011/2973 are also included in this update.
19 December 2011
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Contingent Asset Appendix
16 December 2011
SI 2011/2954 The Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Transfers Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  MFR Conversion Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Insolvency Risk Appendix
15 December 2011
SI 2011/2973 The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2011
Pension Protection Fund: Levy Determinations - 2012/13 Pension Protection Levy 2012/13  Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2012–31 March 2013 Appendices and other associated documents will be added to Perspective over the course of the next few days
Pension Protection Fund: Policy Documents  2012/13 Pension Protection Levy Policy Statement
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Transformation Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Deficit-Reduction Contributions Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13  Investment Risk Appendix
13 December 2011
79148/2  Mrs S Dipple [79148/2] Determinations from November 2011
12 December 2011
SI 2011/2953 The Social Security Pensions (Flat Rate Introduction Year) Order 2011
HM Revenue & Customs: VAT Notices 700/17 (November 2011)  Value Added Tax: Funded Pension Schemes
09 December 2011
Draft Regulations The draft Pensions (Institute and Faculty of Actuaries - Amendment) Regulations 2012 (December 2011)
Pension Protection Fund: Guidance - Levies v7.0 November 2011  Guidance in Relation to Contingent Assets (draft) Version 7.0
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000  Registered Pension Schemes Manual - Technical Pages  [rpsm] Revisions made to RPSM06108010 - RPSM06108030 incorporated
08 December 2011
Draft Regulations The draft Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2012 (December 2011)
Draft Regulations The draft Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2012 (December 2011)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2011  Overseas Pension Schemes - Transfers to QROPS
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2011  Commutation of Small Personal Pension Funds
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2011  Life Assurance Premiums Paid by Employers Under EFRBS: Repeal of Relief
HM Revenue & Customs: Miscellaneous  Purpose of the QROPS regime
07 December 2011
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  Occupational Pension Schemes Annual Report 2010
Eversheds LLP: Speedbrief 5 December 2011  RPI/CPI -The Judicial Review Judgment
Norton Rose: Briefing December 2011  Pensions Stop Press - Employer Asset-backed Pension Contributions
Hymans Robertson: Current Issues December 2011  [Pensions Act 2011; Backtracking on Carry Forward; Fixed Protection Guidance; Employer Debt Amendments Delayed (Again); Government Proposes Levy Reductions; GMP Equalization - The PPF Way; Public Sector Pension Offer; VAT Guidance Updated; Part-timer Pensions Claims; National Pensions Statistics; New Requirements for Scheme Returns; Pensions & Quantitative Easing]
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] Latest revisions incorporated
06 December 2011
Pendragon Announcement: New Commentary
We are delighted to include in tonight’s update a new series of commentary documents from Punter Southall. Our grateful thanks to Punter Southall for allowing us to carry their commentary on Perspective.
05 December 2011
2011 QB Police Negotiating Board v Secretary of State for Work and Pensions unedited judgment
02 December 2011
Finance Bill 2011/12: [Draft Legislation on Employer Asset-backed Pension Contributions]
Finance Bill 2011/12 [Draft Legislation on Employer Asset-backed Pension Contributions]: Explanatory Notes
HM Treasury/HM Revenue & Customs: Taxation (Consultation Documents)  Employer Asset-backed Pension Contributions: Summary of Responses
HM Treasury: Taxation (Consultation Documents)  Employer Asset-backed Pension Contributions
01 December 2011
SI 2011/2867 The Occupational Pensions (Revaluation) Order 2011
The Pensions Regulator: Determination Notices 2011/12  Dalton Retirement and Death Benefit Scheme
Pension Protection Fund: Guidance - Trustees  Detailed Trustee Guidance (updated - guidance in respect of revaluation of PPF compensation)
30 November 2011
The Pensions Regulator: Determination Notices 2011/12  Dalton Power Products Limited Staff & Works Retirement and Death Benefit Scheme
29 November 2011
Pension Protection Fund: GMP Treatment  Statement on Equalisation for GMPs AND the Application of a Statutory Minimum to PPF Compensation for Schemes in a PPF Assessment Period
25 November 2011
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2011  Pensions Schemes Newsletter No 50
24 November 2011
SI 2011/2700 The Social Security (Contributions) (Amendment No 5) Regulations 2011
82694/1  Mr J McDonald [82694/1] Determinations from October 2011
22 November 2011
Government Actuary's Department: LGPS (E&W) Guidance 24 August 2011  Protected Regulation 66(8) - Adjustment of Transfer Credits Granted From Accumulated AVCs GAD Guidance
Government Actuary's Department: LGPS (Scotland) Guidance 25 October 2011  Protected Regulation 65(8) - Adjustment of Transfer Credits Granted From Accumulated AVCs GAD Guidance (Scotland)
The Pensions Regulator: Determination Notices 2007/08  Jackson Lloyd (DBM) Limited Group Pension Scheme
21 November 2011
Department for Work and Pensions: FAS Guidance vGA1.2  Guidance on Method and Assumptions to Use When Undertaking a Valuation Under Regulation 22 of the Financial Assistance Scheme Regulations 2005
16 November 2011
Pension Protection Fund: FAS Guidance - Valuation GT4  Guide to Validation Template: The Financial Assistance Scheme
14 November 2011
Pensions Act 2011: Explanatory Notes  [pa11expl]
SI 2011/2696 The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011
Pension Protection Fund: Consultation Documents and Responses  Response to the Consultation on the Calculation of PPF Compensation and FAS Assistance in the Context of Equalisation for Schemes Contracted-out on a GMP Basis
NEST Corporation: Guidance  Employers' Guide to Automatic Enrolment - How NEST Can Help You Meet Your Duties
11 November 2011
Aries Pension & Insurance Systems Limited: Analysis and Comment November 2011  Pensions Act 2011
Hymans Robertson: Current Issues November 2011  [Pensions Bill Update; FSD 'Super-Priority' Decision Upheld; Regulator Outlines DC Trustees' Role; Hybrid Scheme Guidance; Contracting-out Guidance Updated; Solvency II & Pension Schemes; PPF Bulletin No 9]
Norton Rose: Briefing November 2011  Pensions Stop Press - Norton Rose LLP's Response to The Pension Protection Fund's (PPF) Consultation Document 'The 2012/2013 Pension Protection Levy' (the Consultation Document)
Eversheds LLP: Speedbrief 4 November 2011  Important Developments Affecting DC and Hybrid Schemes
Eversheds LLP: Speedbrief 9 November 2011  Pensions Bill Receives Royal Assent
Pensions Act 2011  [pa11] Insertion of comparison document showing differences between the Act and the Pensions Bill as amended in Public Bill Committee [Bill 222].
10 November 2011
Draft Regulations The draft Occupational and Personal Pension Schemes (Levies - Amendment) Regulations 2012 (November 2011)
Pension Protection Fund: Policy Documents  PPF Long-Term Funding Strategy Update
09 November 2011
Pensions Act 2008  [pa08] Amendments by the Pensions Act 2011 inserted
Pensions Act 2004  [pa04] Amendments by the Pensions Act 2011 inserted
Pensions Act 2007  [pa07] Amendments by the Pensions Act 2011 inserted
Social Security Administration Act 1992  [ssaa92] Amendments by the Pensions Act 2011 inserted
Pension Schemes Act 1993  [psa93] Amendments by the Pensions Act 2011 inserted
Welfare Reform and Pensions Act 1999  [wrpa99] Amendments by the Pensions Act 2011 inserted
Social Security Contributions and Benefits Act 1992  [sscba92] Amendments by the Pensions Act 2011 inserted
08 November 2011
HM Revenue & Customs: Manuals (Contracted-out Employment) CA14E [11]  Contracted-out Guidance for: Mixed Benefit Pension Schemes and Mixed Benefit Overseas Schemes (replaced)
07 November 2011
The Pensions Regulator: Research & Analysis - DC Surveys and Reviews 2011  DC Trust: A Presentation of Scheme Return Data
Pensions Act 1995  [pa95] Amendments by the Pensions Act 2011 inserted
04 November 2011
Pensions Act 2011  [pa11] Please note that the amendments made by this Act will be included in future updates.
03 November 2011
SSI 2011/364 The National Health Service Superannuation Scheme etc (Miscellaneous Amendments) (Scotland) Regulations 2011 Please note that amendments made by these Regulations have not yet been edited.
SI 2011/2586 The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011
HM Treasury: Occupations (Public Service) Cm 8214  Public Service Pensions: Good Pensions that Last
02 November 2011
The Pensions Regulator: S89 Reports October 2011  Polestar Pension Scheme - Report under s89 of the Pensions Act 2004
01 November 2011
79153/1  Miss F Low [79153/1] Determinations from September 2011
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2011  Coming at You: Real Time Information
Bills -- Passage through Parliament: Pensions Bill (2010-11)  Pensions Bill: Commons Amendments (Lords) (31 October 2011)
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2011  TPR Clarifies the Role of DC Trustees
31 October 2011
Eversheds LLP: Speedbrief 27 October 2011  Automatic Enrolment - What do Employers Need to do to Prepare?
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2011  PPF to Reduce Levy Estimate Again
26 October 2011
Pension Protection Fund: Statements of Investment Principles  Statement of Investment Principles: Fraud Compensation Fund  [ppf fraud sips]
The Pensions Regulator: Statements  Understanding and Managing Your Hybrid Scheme
HM Revenue & Customs: HMRC Tax Manuals RPSM00200000  Registered Pension Schemes Manual - Member Pages Updated versions of the Member Pages, Scheme Administrator Pages, Employer Pages and Overview of the International Pensions Regime are included in this update (following amendments published on the HMRC website in September 2011). Please note that these changes have not yet been checked.
25 October 2011
Occupational Pensions Defence Union Limited: Report October 2011  OPDU Report 29
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2011  State Pension Reform: Latest Update on the Pensions Bill
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2011  Money Purchase Benefits Redefined
HM Revenue & Customs: Miscellaneous  Annual Allowance Charge: Issues Relating to Defined Benefit Arrangements HMRC letter with examples showing how pension input amounts are calculated in certain circumstances.
21 October 2011
SSI 2011/349 The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2011
20 October 2011
Bills -- Passage through Parliament: Pensions Bill (2010-11)  Pensions Bill: Remaining Stages (Commons) (18 October 2011)
19 October 2011
Norton Rose: Briefing October 2011  Pensions Stop Press - Nortel and Lehman Brothers - Court of Appeal Upholds High Court Decision in Favour of TPR
Eversheds LLP: Speedbrief 18 October 2011  Enforceability of Regulator's Anti-avoidance Powers: Latest from the Court of Appeal
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000  Registered Pension Schemes Manual - Technical Pages  [rpsm] Amendments published on the HMRC website in September 2011 added. Please note that these changes have not yet been checked. Updated versions of the Member Pages, Scheme Administrator Pages, Employer Pages and Overview of the International Pensions Regime pages will be contained in future updates.
18 October 2011
HM Revenue & Customs: Manuals (Contracted-out Employment) CA14C [11]  Contracted-out Guidance for: Salary Related Pension Schemes and Salary Related Overseas Schemes (replaced)
17 October 2011
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2011  Official Guidance on FA 2011 Pensions Tax Regime
Eversheds LLP: Speedbrief 17 October 2011  New Definition of "Money Purchase Benefits"Could Have Unintended Consequences/Government to Cap Auto-enrolment Charges
2011 CA Nortel and Lehman v The Pensions Regulator unedited judgment
14 October 2011
Norton Rose: Briefing October 2011  Auto-enrolment: the DWP's Consultation and Practicalities for Employers in the Shipping Industry
Department for Communities and Local Government (formerly ODPM): Local Government (2011)  Consultation on Proposed Increases to Employee Contribution Rates and Changes to Scheme Accrual Rates, Effective From 1 April 2012 in England and Wales
Barnett Waddingham: Current Issues in Pensions Financial Reporting  30 September 2011
Hymans Robertson: Current Issues October 2011  [PPF Publishes Details of 2012/13 Levies; Employer Debt Amendments Delayed; Justifying Compulsory Retirement Ages; Pension Schemes Newsletter 49; HMRC Countdown Bulletin No. 4; Revenue Spring Cleaning (In September); Electronic Reporting Changes]
The Pensions Regulator: Statements  The Role of Trustees in DC Schemes
13 October 2011
Eversheds LLP: Speedbrief 30 September 2011  PPF Levy: Latest Consultation on New Levy
Barnett Waddingham: Current Pensions Issues  Autumn 2011
10 October 2011
2011 FTT (Tax) Wheels Common Investment Fund Trustees v HMRC
06 October 2011
Pendragon Announcement: PPF Multi-employer Regulations
Following several user requests, we have pleasure in including in tonight’s online update a version of Pt 2 of the Pensions Act 2004 (the Board of the Pension Protection Fund), as modified by the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005, SI 2005/441. For a description of the scope of this document, and how best to use it, please read the Editorial Notes at the beginning. As ever, feedback in the form of suggestions and comments would be greatly appreciated.
05 October 2011
HM Revenue & Customs: HMRC Tax Manuals RPSM06105000  Registered Pension Schemes Manual - Annual Allowance from 6 April 2011 (RPSM06105000) New pages published on the HMRC website in September 2011. This is a temporary document, and will be removed from Perspective when all the other changes to RPSM have been edited.
House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms)  Automatic Enrolment in Workplace Pensions and the National Employment Savings Trust (NEST): Written Evidence
03 October 2011
CIPFA Pensions Panel: Guidance  Buying Time -- A CIPFA Pensions Panel Guide to Procuring Efficiency in Public Sector Pensions Administration
30 September 2011
Pension Protection Fund: Guidance - Levies  A Guide to the Pension Protection Levy 2011/12
29 September 2011
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Investment Risk Appendix
28 September 2011
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Transfers Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  MFR Conversion Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Insolvency Risk Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Contingent Asset Appendix
27 September 2011
Pension Protection Fund: Levy Determinations - 2012/13  The 2012/13 Pension Protection Levy Consultation Document
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Transformation Appendix
Pension Protection Fund: Levy Determinations - 2012/13 2012/13 (draft)  Deficit-Reduction Contributions Appendix
26 September 2011
Hymans Robertson: Current Issues September 2011  [What's a 'Money Purchase Benefit'?; WRIC Report; Justifying Compulsory Retirement Ages; Identifying Statutory Employers; Response to State Pension Proposals; NAPF Divorce Charges Updated; Pensions Tax Changes - Update; Transfer Value Settlement Timescales; Contracting Out]
2011 USA Feinberg v RM
23 September 2011
Pension Protection Fund: Guidance - Bespoke Investment Risk Calculation  Guidance for Bespoke Investment Risk Calculation (draft)
Pension Protection Fund: Levy Determinations - 2012/13 Pension Protection Levy 2012/13  Draft Determination Under Section 175(5) of the Pensions Act 2004 in respect of the financial year 1 April 2012–31 March 2013
22 September 2011
Draft Regulations The draft Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) (Amendment) Regulations 2011 (September 2011)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2011  Pensions Schemes Newsletter No 49
2011 SA Eskom Pension and Provident Fund v Krugel
2011 Can Canadian Jewish Congress v Polger
2011 AUS Manglicmot v Commonwealth Bank Officers Superannuation Corporation
2011 SA Wiese v Government Employees Pension Fund
20 September 2011
Interpretation Act 1978  [ia78] Added after user request
Eversheds LLP: Speedbrief 30 September 2011  PPF Levy: Latest Consultation on New Levy
19 September 2011
HM Revenue & Customs: HMRC Countdown Bulletins Issue 04  Countdown Bulletin (September 2011)
16 September 2011
SI 2007/3537 The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 Amended by SI 2011/2281
15 September 2011
SI 2011/2281 The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011 Amendments made by these Regulations will be incorporated in tomorrow's online update
14 September 2011
HM Revenue & Customs: HMRC Guides  Finance Act 2011: Disguised Remuneration Legislation: Draft Guidance
PMI/PRAG: Miscellaneous Eighth Edition 2011  Pensions Terminology  [termin]
12 September 2011
2011 Gue Spread Trustee v Hutcheson
09 September 2011
78941/2  Ms J Green [78914/2] Determinations from August 2011
2011 ECHR Heather Moor & Edgecomb v UK
2011 ECHR Maggio v Italy
2011 USA Mandelbaum v Fiserv
08 September 2011
2011 Can Indalex
2011 Can Attorney General of Canada v Aeroport de Quebec
2011 AUS Taxpayer v Commissioner of Taxation
07 September 2011
2011 Can Ault v Canada
2011 Can Withler v Canada
06 September 2011
Draft Regulations The draft Social Security (Contributions) (Amendment No X) Regulations 2011 (August 2011)
SNR Denton: Employment and Pensions Update 25 August 2011  Trustees: Do you know who your Scheme Members are?
2005 SA Nichol v Registrar of Pension Funds
2003 SA Pepcor Retirement Fund v Financial Services Board
05 September 2011
2011 EAT Bailey v R&R Plant
2003 SA Joint Municipal Pension Fund
2005 SA Government Employees Pension Fund v Naidoo
2007 SA Joint Municipal Fund v Grobler
02 September 2011
2011 Ch BT Pension Scheme Trustees v British Telecommunications
2011 ECJ Fuchs v Land Hessen
01 September 2011
2011 USA Cigna Corp v Amara
2006 CA Baker v J E Clark & Co (Transport) UK
2011 Ch Dollond v BTG Pension Fund
31 August 2011
Government Actuary's Department: LGPS (E&W) Guidance 8 April 2011  Pension Sharing Following Divorce Calculation of Cash Equivalents GAD Guidance
2010 Fam H v H
2011 Ch Grievson v Grievson
25 August 2011
Eversheds LLP: Speedbrief 25 August 2011  Re-invigorating Occupational Pensions - Workplace Retirement Income Commission Publishes Final Report
Pension Protection Fund Ombudsman's Determinations (PPF) PPFO00096  Mr R Davies [PPFO00096]
Eversheds LLP: Speedbrief 11 August 2011  Retirement: Requests to Stay Must be Given Genuine Consideration
HM Revenue & Customs: HMRC Guides  Pension Schemes Online - A Guide to Using the Online Service for Scheme Administrators and Practitioners Updated August 2011
24 August 2011
Draft Regulations The draft Occupational Pension Schemes (Contracting-out and Modification of Schemes) (Amendment) Regulations 2012 (August 2011)
Norton Rose: Briefing August 2011  Auto-enrolment: the Pensions Regulator's Detailed Guidance and Practicalities for Employers
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2011)  The Occupational Pension Schemes (Contracting-out and Modification of Schemes)(Amendment) Regulations 2012 - Public Consultation on Draft Amendments
22 August 2011
2011 SC Patmalniece v Secretary of State for Work and Pensions
19 August 2011
2011 ECJ Römer v Hamburg
18 August 2011
Local Government Pensions Committee: Local Government Pension Scheme Guides England and Wales  Guidance on the Application of the Local Government Pension Scheme Ill Health Regulations Which Took Effect from 1 April 2008
HM Revenue & Customs: HMRC Guides  Annual Allowance Guidance (Draft) Updated August 2011
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform  Workplace Pensions Reform - Detailed Guidance Updated July 2011
16 August 2011
Hymans Robertson: Current Issues August 2011  [Multi-employer Scheme Debts; Finance Act 2011 & Pensions; Auto-enrolment News; IAS 19; Uncertain Future for Short-service Refunds; Judgments & Determinations; Pensions Bill Update; Disguised Remuneration; Recovery Plan Analysis; Regulator's Latest on DC Outcomes; Simplifying the Tax System; NAPF Divorce Charges Updated]
15 August 2011
2011 CA Owens v Dudley Metropolitan Borough Council
2011 ECHR Klein v Austria
2011 Ch Capita ATL Pension Trustees v Gellately (Sea Containers)
2011 Trib Forde and McHugh v HMRC
2011 ECJ Casteels v British Airways (ECJ)
2001 SA Associated Institutions Pension Fund v Le Roux
2011 PPF Omb Michelin Pensions Trust
12 August 2011
NEST Corporation: Employer Terms & Conditions  NEST Employer Terms and Conditions
11 August 2011
80933/2  Mr D Phillips [80933/2] Determinations from July 2011
10 August 2011
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2011  Pensions Schemes Newsletter No 48
Eversheds LLP: Speedbrief 2 August 2011  Public Sector Pensions: Government Consults on Increases to Member Contributions for Certain Schemes
Eversheds LLP: Speedbrief 3 August 2011  Identifying Scheme Employers: Not as Easy as you May Think
Finance Act 2011  [fa11] Amendments made by this Act have now been applied.
HM Revenue & Customs: HMRC Forms and Notes  HMRC Forms and Notes  [hmrc forms] Forms APSS227 (& Completion notes) and APSS315
08 August 2011
The Pensions Regulator: Research & Analysis - Other Research Reports  Research Report: Employers' Awareness, Understanding and Activity Relating to Workplace Pensions Reform, 2011
2009 Ch Parish v Pensions Ombudsman (No 2)
2011 QB Cockburn v Secretary of State for Health
2011 Ch Equity Trust (Singapore) v HMRC
2011 CA Sister Scott v DWP
04 August 2011
Workplace Retirement Income Commission: Pension Reform (WRIC Report)  Building a Strong, Stable and Transparent Pensions System: The Final Report of the Workplace Retirement Income Commission
The Pensions Regulator: Determination Notices 2010/11  Streamline L G Pension Scheme
The Pensions Regulator: Determination Notices 2010/11  Streamline Pension Fund
Finance Act 2011  [fa11] Amendments made by Schs 2, 16, 17 and 18 of this Act to FA 2004, ITEPA 2003 and other Acts have now been applied.
03 August 2011
2011 Ch Batt v Royal Mail