New and Recently Amended Documents

10 December 2025

• The Pensions Regulator: Detailed Guidance: Administration  – Administration of a Pension Scheme

9 December 2025

• Finance (No 2) Bill 2024/26 [Bill 342]: Explanatory Notes
• Pension Schemes Bill 2024/26 [HL Bill 152]: Explanatory Notes

8 December 2025

• Pension Schemes Bill 2024/26 [HL Bill 152]: Pensions Act 2004, as Amended Keeling Schedule

9 December 2025

• A&O Shearman LLP: What's New This Week 1 December 2025  – [Update on Pension Schemes Bill and Future Guidance on Fiduciary Duties - New National Insurance Bill Following Budget Announcement on Salary Sacrifice - Finance (No 2) Bill Published - PASA Guidance on Data (Use and Access) Act - TPR Regulatory Intervention Report - TPR Encourages Adoption of Scams Pledge]
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM023450 and PTM071100 updated on GOV.UK on 9 December. Update also includes unannounced changes to PTM063220, PTM112010 and PTM176510.

8 December 2025

• Pension Schemes Bill 2024/26 [HL Bill 152]: Pensions Act 1995, as Amended Keeling Schedule
• Pension Schemes Bill 2024/26 [HL Bill 152]: Pensions Act 2008, as Amended Keeling Schedule
• Pension Schemes Bill 2024/26 [HL Bill 152]: Financial Services and Markets Act 2000, as Amended Keeling Schedule

5 December 2025

• Pension Schemes Bill 2024/26 [HL Bill 152] (5 December 2025) [pension schemes bill 2024/26] The Bill is in the process of being edited: updated versions of the Bill containing further added value will be contained in future updates. Explanatory Notes and Keeling Schedules showing the effect of amendments will also be contained in future updates.
• Finance (No 2) Bill 2024/26 [Bill 342]: Inheritance Tax Act 1984, as Amended Keeling Schedule
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2025  – Salary Sacrifice Reform for Pension Contributions
• Home Office: Occupations (Firefighters' Pensions)  – Amendments to the Firefighters' Pension Scheme (England): Retained Firefighters - Government Response
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers’ pensions (SN01189)

4 December 2025

• Finance (No 2) Bill 2024/26 [Bill 342] (4 December 2025) Only selected provisions of this Bill have been included in this document.
• National Insurance Contributions (Employer Pensions Contributions) Bill 2024/26 [Bill 344] (4 December 2025)
• Paul Newman KC: pensionsbarrister.com: In Focus November 2025  – Pensions and the UK Sanctions Regime
• Paul Newman KC: pensionsbarrister.com: On the Case November 2025  – The Meaning of "Accrued Rights or Interests"
• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 3 December 2025  – Pension Schemes Bill: Third Reading (Commons) (3 December 2025)

3 December 2025

• Eversheds Sutherland: Speedbrief 26 November 2025  – Chancellor Caps Pension Salary Sacrifice and Provides Pre-97 Increases for PPF Members
• Stephenson Harwood: Pensions Quarterly Update November 2025  – [The Growth of Collective Defined Contribution Schemes - ICO Imposes a £14 Million Fine for Data Breach that Impacted 325 Pension Schemes - New Identification Verification Requirements for Corporate Directors - Retirement: From Guesswork to Guided Pathways - Virgin Media: New Legislation Included in the Pension Schemes Bill - The Pensions Regulator's New Enforcement StrategyHow Clear are your Communications?]

2 December 2025

• Burges Salmon: Burges Salmon Legal Update 31 October 2025  – Practical Steps for Compliance with the Data (Use and Access) Act 2025 from a Pensions Perspective

1 December 2025

• A&O Shearman LLP: What's New This Week 1 December 2025  – [Autumn Budget: Pensions Announcements - High Court Rules on Meaning Of 'Accrued Rights or Interests [...] Already Provided' - PASA Guidance: Delivering Effective Digital Transformation - Latest Revaluation Order]
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 November 2025  – NPCC Police Pensions Bulletin 25 [npccbull25]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated with 20 schemes added and 6 schemes removed

28 November 2025

• SI 2025/1219 – The State Pension Revaluation for Transitional Pensions Order 2025
• SI 2025/1220 – The State Pension Debits and Credits (Revaluation) Order 2025
• House of Commons (October 2014 onwards): Debates and Oral Answers 25 November 2025  – Pension Investment in UK Equities (25 November 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 17 November 2025  – Inheritance Tax (Pensions) (17 November 2025)
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 24 November 2025  – Draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 (24 November 2025)

27 November 2025

• House of Commons (October 2014 onwards): Written Statements 26 November 2025  – Statutory Review of State Pension and Benefit Rates: 2026/27 (26 November 2025)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2025  – Pension Schemes Newsletter 175 - November 2025 [psn175]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2025  – Inheritance Tax — unused pension funds and death benefits
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2025  – Collective Money Purchase Scheme - Registration for Unconnected Multiple Employers
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions Tax (SN00625)

26 November 2025

• Draft Regulations – The Local Government Pension Scheme (Pooling, Management and Investment of Funds) Regulations 2026 (November 2025)
• Draft Regulations – The Local Government Pension Scheme (Amendment) Regulations 2026 (November 2025)
• HM Revenue & Customs: HMRC Guides  – Changes to Salary Sacrifice for Pensions From April 2029
• Pensions Administration Standards Association: Guidance - Digital Admin (DIGWG)  – Delivering Effective Digital Transformation - Practical Guidance for Schemes at All Stages of Their Digital Journey
• Ministry of Housing, Communities and Local Government: Local Government (2025)  – Local Government Pension Scheme in England and Wales: Fit for the Future - Technical Consultation
• Home Office: Occupations (Police Pensions)  – Amendments to the Police Pensions Regulations 2015 (SI 2015/445) - Proposed Updates to Member Contribution Structure: Government Response

25 November 2025

• A&O Shearman LLP: What's New This Week 24 November 2025  – [TPR: Market Oversight Report and New Guidance on Data - Court of Appeal Rules Unfunded Pension Liabilities Were Not Tax-Deductible - TPR Publishes Details of 2026 DB/Hybrid Scheme Return - ECCTA: Guidance on Non-compliance With ID Verification Requirements - PPF Consultation on 2026/27 Levy]
• Pensions Administration Standards Association: Guidance - Data  – The Six Data Quality Dimensions for Pension Scheme Member Data
• Pensions Administration Standards Association: Guidance - Data  – Data Improvements Plan Template

24 November 2025

• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pension Schemes Bill 2024-25: Progress of the Bill (CBP-10404)
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

21 November 2025

• SI 2025/1211 – The Occupational Pensions (Revaluation) Order 2025
• Pension Protection Fund: Consultation Documents and Responses 17 November 2025  – Levy Consultation - Levy Rules 2026/27
• Pension Protection Fund: Levy Determinations - 2026/27 Pension Protection Fund Levy 2026/27  – Draft Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2026 - 31 March 2027
• Pension Protection Fund: Levy Determinations - 2026/27 2026/27  – Draft Transformation Appendix
• Pension Protection Fund: Levy Determinations - 2026/27 2026/27  – Draft Alternative Covenant Scheme Appendix
• Pension Protection Fund: Levy Determinations - 2026/27 2026/27  – Draft Alternative Covenant Scheme Guidance 2026/27 Levy Year
• The Pensions Regulator: Selected Research & Analysis - Market Oversight Reports 2025  – Market Oversight: Data Quality
• 2025 FTT (Tax): Masters v HMRC [International - Portugal - Taxation - Double taxation convention - Whether pension paid in consideration of past employment]

20 November 2025

• The Pensions Regulator: Regulatory Intervention Reports 6 November 2025  – Boxclever Group Pension Scheme
• The Pensions Regulator: Guidance - Trustees  – Scheme Member Data Quality

19 November 2025

• 2025 CA: Farley v Paymaster (1836) Limited (t/a Equiniti) [Data breach - Data protection - Collective action - Misaddressing of statements of benefits - Whether damage]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 18 November 2025 with 2 schemes added and 2 schemes removed

17 November 2025

• A&O Shearman LLP: What's New This Week 17 November 2025  – [Updates to Professional Sole Trustee Code - FRC Report on Preparing for Updated Stewardship Code]
• Norton Rose Fulbright: Commentary November 2025  – UK Pensions Briefing: Government Gives the Green Light to Major Collective DC Expansion
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: NHS Pay and Pensions (CBP-10374)
• Perspective Tips [tips] Updated tip relating to Annotations
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 17 November 2025 with 25 schemes added, 10 schemes removed and one scheme amended

14 November 2025

• Hymans Robertson: Current Issues November 2025  – [Collective action - A plethora of Pension Schemes Bill amendments - Improving access to the LGPS - Statutory increase expectations - Statistical incidents - HMRC newsletter]
• Paul Newman KC: pensionsbarrister.com: On the Case October 2025  – Pension Transfer Claims: the Saga Continues

13 November 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 11 November 2025  – Prison Officers (Pension Age); Pensions (Women's State Pension Age) (11 November 2025)
• Civil Service Pensions: Civil Service Pensions  – The Civil Service Additional Voluntary Contribution Scheme (Amendment Scheme) 2025

12 November 2025

• House of Commons (October 2014 onwards): Written Statements 11 November 2025  – Pensions Update (11 November 2025)

11 November 2025

• Slaughter and May: Pensions Essentials October 2025  – [Developments in Relation to Collective Defined Contribution Schemes - Developments in Relation to Collective Defined Contribution Schemes - Trustee Decision to Terminate Buy-in and Distribute Surplus - Taxation of Lump Sums Returned to Scheme - Pensions Regulator Analysis of Market]
• Local Government Pensions Committee: LGPC Bulletin 269  – LGPC Bulletin 269 - October 2025 [lgpcbull269]
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM045000, PTM102300 and PTM102400 updated on GOV.UK on 11 November. Update also includes unannounced changes to PTM054500, PTM063700, PTM167100, PTM174700 and PTM175220.

10 November 2025

• A&O Shearman LLP: What's New This Week 10 November 2025  – [Box Clever Saga Ends in Settlement - ECCTA: Identity Verification Requirements to Take Effect 18 November - PDP: One Year to Final Dashboards Connection Deadline - ICO Consultation on Data Protection Enforcement Guidance]

7 November 2025

• CMS: po-info Summaries of Key Determinations CAS-84909-V2W7  – Fraud by Beneficiary Did Not Discharge Provider's Duty to Properly Consider Death Benefit Discretion
• CMS: po-info Summaries of Key Determinations CAS-78486-R9D8  – Member Without "Earnings" at Transfer Date Still Had Statutory Transfer Right
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing papers: Pensions: Collective Defined Contribution (CDC) schemes (CBP-8674) and Taxation of state pension (CBP-10250)

6 November 2025

• House of Commons: Public Service Pensions (Administration) HC 888  – Administration of the Civil Service Pension Scheme - Forty-Ninth Report of Session 2024-26
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public service pension increases (SN05434)

5 November 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 4 November 2025  – Regional Economic Growth (Pension Funds) (4 November 2025)

4 November 2025

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 98  – FPS Bulletin 98 - October 2025 [fpsbull98]
• Pensions Administration Standards Association: Guidance - Data  – Use of AI in Pensions Administration - Embrace the Opportunity with Caution

3 November 2025

• A&O Shearman LLP: What's New This Week 3 November 2025  – [HMRC Pension Schemes Newsletter - TPR's Regulatory Round-up - FRC Guidance for UK Stewardship Code Reporting - PASA Guidance on the Use of AI in Pensions Administration]
• Norton Rose Fulbright: Commentary October 2025  – UK Pensions Briefing: Corporate Trustees: Why Might Trustees Wish to Incorporate?
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 3 November 2025 with 29 schemes added, 17 schemes removed and 1 scheme amended

31 October 2025

• XPS Group: XPS Insights October 2025  – Quarterly Pensions Watch: Government Continues to Push Pensions Reform
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2025  – Pension Schemes Newsletter 174 - October 2025 [psn174]
• The Pensions Regulator: Determination Notices 2025/26 October 2025  – Robert John Metcalfe - Determination Notice

30 October 2025

• Draft Regulations – The draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 (October 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 27 October 2025  – Pension Age Increase (Institute for Fiscal Studies Report); Indexation of Pension Rights (27 October 2025)
• Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025

28 October 2025

• Paul Newman KC: pensionsbarrister.com: On the Case October 2025  – Bursting the Bubble

27 October 2025

• A&O Shearman LLP: What's New This Week 27 October 2025  – [CDC Regulations and New Consultation - Update on TPR's Regulatory Pledges - TPR: Results of DB Scheme Survey - DWP to Consult on Issues Around DB Transfer Advice]
• SI 2025/1115 – The Public Service (Civil Servants and Others) Pensions (Remediable Service) (Amendment) Regulations 2025 Amendments made by these Regulations are included in this update

24 October 2025

• SI 2025/1115 – The Public Service (Civil Servants and Others) Pensions (Remediable Service) (Amendment) Regulations 2025 Amendments made by these Regulations will be included in a future update
• Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Retirement Collective Defined Contribution Pension Schemes
• SI 2025/1113 – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Miscellaneous Amendments) Regulations 2025 Amendments made by these regulations are included in this update

23 October 2025

• SI 2025/1113 – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Miscellaneous Amendments) Regulations 2025 Amendments made by these regulations will be included in a future update
• Draft Regulations – The Local Government Pension Scheme (Elected Member Pensions) Regulations 2026 (October 2025)
• Draft Regulations – The Local Government Pension Scheme (Fair Deal) Regulations 2026 (October 2025)
• Ministry of Housing, Communities and Local Government: Directions 13 October 2025  – The draft Best Value Authorities Staff Transfers (Pensions) Direction [2026]
• Ministry of Housing, Communities and Local Government: Local Government (2025)  – Local Government Pension Scheme in England and Wales: Scheme Improvements (Access and Protections)

22 October 2025

• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] New briefing paper: NHS Pay and Pensions (CBP-10374)
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

20 October 2025

• A&O Shearman LLP: What's New This Week 20 October 2025  – [ICO Issues GBP14 million Fine for Cyber Attack - TPR: Latest DC Survey - Pensions UK Guides on Master Trust Transfers, DB Run-on and AI]

15 October 2025

• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 October 2025 with 25 schemes added and 6 schemes removed

14 October 2025

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 October 2025  – NPCC Police Pensions Bulletin 24 [npccbull24]

13 October 2025

• A&O Shearman LLP: What's New This Week 13 October 2025  – [FRC to Provide Actuarial Guidance for Virgin Media Confirmations - Dashboards: Low Volume Testing Has Begun]

10 October 2025

• Paul Newman KC: pensionsbarrister.com: On the Case October 2025  – Still Up for Grabs
• Paul Newman KC: pensionsbarrister.com: Remind Me About October 2025  – Remind Me About... The Pension Protection Fund
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 97  – FPS Bulletin 97 - September 2025 [fpsbull97]
• 2025 FTT (General Regulatory Chamber): Brialey v ICO [Information - Data protection - Subject access request - Whether application has reasonable prospect of success - Jurisdiction - Whether the ICO has jurisdiction]
• 2025 Ch: Williams v Sherborne Corporate Services [Investments - Small self-administered schemes - Guernsey schemes - Whether investments properly transferred to beneficiaries - Trustees - Appointment of replacement trustees - Whether Public Trustee should be appointed - Limitation - Trustee self-dealing - Conflicts of interest]

8 October 2025

• Hymans Robertson: Current Issues October 2025  – [I owe you nothing (ooh yeah, nothing at all) - Pension Schemes Bill progress - Meet the new boss [same as the old boss] - No transfer due-diligence obligations prior to 2021 - DB funding analysis - HMRC newsletters: September 2024]
• Local Government Pensions Committee: LGPC Bulletin 268  – LGPC Bulletin 268 - September 2025 [lgpcbull268]
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October 2024 to March 2025 - Statistical Bulletin

7 October 2025

• Draft Regulations – The draft Judicial Pensions (Amendment) Regulations 2026 (September 2025)
• Ministry of Justice: Public Service Pensions (Costs)  – Judicial Pensions (Amendment) Regulations 2026 Consultation

6 October 2025

• A&O Shearman LLP: What's New This Week 6 October 2025  – [High Court Approves Decisions Facilitating Wind-up and Distribution of Surplus - Pensions UK Publishes Updated Vote Reporting Template and Guidance - TPR: Master Trust Bulletin - PDP Blog Post on Dashboards Testing - Pensions Academy Online]
• 2025 KB: Phillips v National Grid Gas [Benefits - Incapacity pension - Whether permanent incapacity - Time limits for claim - Limitation Act 1980 - Whether breach is continuing]

3 October 2025

• Slaughter and May: Pensions Essentials September 2025  – [Virgin Media Draft Legislation - Own Risk Assessment Deadline Reminder - PPF Levy for 2025/2026 - Historic Transfer Due Diligence - Interpreting Scheme Rules A Recent Case - Pensions Regulator Intervention and Enforcement Activity - Court of Appeal Decision on Compensation for Data Breach - Pensions Regulator Insights on Scheme Administration - Consultation on Pensions Regulator Enforcement Strategy - Industry Alert: Impersonation Fraud - Update on Identity Verification for Directors]
• 2025 UT: Pelgrave v TPR [The Pensions Regulator - Contribution notice - Nature of contributions notice - Whether there had been material detriment - Appeal from Determinations Panel]

2 October 2025

• CMS: po-info Summaries of Key Determinations CAS-74325-Z1Q4  – No Maladministration Where Discretionary Pension Increases Withheld
• CMS: po-info Summaries of Key Determinations CAS-81940-Z2S8  – Trustees Had Duty to Honour Statutory Transfer Obligations
• 2025 Ch: KO UK Pension Trustees v Barker (Coca Cola Company Pension and Life Assurance Scheme) [Winding-up - Augmentation - Court approval - Approval of scheme to allow plan sponsor to recover surplus - Surplus - Use of surplus]

1 October 2025

• Paul Newman KC: pensionsbarrister.com: On the Case September 2025  – A Spirited Argument
• CAS-115908-F3P6  – Miss E [CAS-115908-F3P6] Determinations from August 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• House of Commons: Savings (General) HC 1311  – Lifetime Individual Savings Account: Government Response - Third Special Report of Session 2024-26
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 October 2025 with 25 schemes added and 7 schemes removed

29 September 2025

• SSI 2025/259 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025
• A&O Shearman LLP: What's New This Week 29 September 2025  – [TPR: Market Oversight Report on LDI - HMRC: Latest Pension Schemes Newsletter - ECCTA: New LLP Requirements - TPR Blog Post on Innovation - No PPF Levy for 2025/26 - Pensions Academy Online]
• The Pensions Regulator: Master Trust Bulletins September 2025  – Master Trust Bulletin
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2025  – Pension Schemes Newsletter 173 - September 2025 [psn173]
• Scottish Public Pensions Agency: Local Government (2025) 2 September 2024  – Changes to the Local Government Pension Scheme (Scotland) Regulations 2018

26 September 2025

• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2025  – Occupational Defined Benefit Scheme Funding Analysis 2025
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions Dashboards Policy (CBP-8407)

25 September 2025

• Paul Newman KC: pensionsbarrister.com: On the Case September 2025  – The Ombudsman Sets Out His Position on Pension Transfers

24 September 2025

• Burges Salmon: Burges Salmon Legal Update 2 September 2025  – Good Governance Starts with Great Trusteeship
• The Pensions Regulator: Selected Research & Analysis - Market Oversight Reports 2025  – Market Oversight: How Well Pension Schemes Are Prepared for LDI Risk and What Trustees Need to Know
• 2025 KB: Century Property (Leeds) v Eville & Jones (Group) [Self-invested personal pension (SIPP) - Judgment debt against plan member - Charging order against SIPP - Direction of SIPP trustee]

22 September 2025

• Pension Schemes Bill 2024/25 [Bill 304]: Financial Services and Markets Act 2000, as Amended Keeling Schedule
• Pension Schemes Bill 2024/25 [Bill 304]: Pensions Act 2004, as Amended Keeling Schedule
• Pension Schemes Bill 2024/25 [Bill 304]: Pensions Act 2008, as Amended Keeling Schedule
• Pension Schemes Bill 2024/25 [Bill 304]: Pensions Act 1995, as Amended Keeling Schedule

18 September 2025

• Pension Schemes Bill 2024/26 [Bill 304] (18 September 2025)
• Pensions Administration Standards Association: Guidance - Dashboards  – Dashboards Toolkit: Use of Warnings and Unavailable Codes
• 2025 USA: International Painters & Allied Trades Industry Pension Fund v Florida Glass of Tampa Bay [Disputes - Litigation - Recovery of costs (United States) - Withdrawal liability in multi-employer plan]

17 September 2025

• House of Lords (October 2014 onwards): Written Answers 15 September 2025  – Pensions Commission (15 September 2025)
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2025  – Our New Approach to Enforcement: Consultation Document
• 2025 NL: Booking.com v Stichting Pensioenfonds PGB [Netherlands - Pension contributions - Industry-wide plans - Employer contributions - Failure of employer to contribute to scheme - Litigation - Limitation periods]
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

16 September 2025

• Norton Rose Fulbright: Commentary September 2025  – UK Pensions Briefing: Pension Schemes Bill Amendments Include Mitigation Provisions for Virgin Media Issues
• Stephenson Harwood: Pensions Quarterly Update August 2025  – [Stephenson Harwood Represented Successful Claimant in £1.6 Billion Pension Fund Dispute - New Identification Verification Requirements for Corporate Directors - Inheritance Tax on Pension Death Benefits: Further Details Announced - Now: Pensions Determination Notice: Key Lessons for Pension Providers - Pelgrave v The Pensions Regulator - Environmental, Social and Governance (Investment): not just Compliance, it's About Leadership] Our thanks to Stephenson Harwood for allowing us to carry the "Pensions Quarterly Update" series in our Commentary collection. The collection can be found under the "Stephenson Harwood" sub-heading in the "Commentary" page of the Table of Documents.
• House of Lords (October 2014 onwards): Debates and Oral Answers 9 September 2025  – Pension Funds (Use of UK-listed Investment Companies) (9 September 2025)
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 11 September 2025  – NPCC Police Pensions Bulletin 23 [npccbull23]

15 September 2025

• A&O Shearman LLP: What's New This Week 15 September 2025  – [TPR: Administration Standards Improving but More Action Needed - TPR: Schemes Must Defend Against Impersonation Fraud - ICO: New Guidance on Encryption - Pensions Academy Online]
• The Pensions Regulator: Selected Research & Analysis - Market Oversight Reports 2025  – Market Oversight: Administrator Relationships
• 2025 Ch: Wilson v Port of Felixstowe Pension Trustee [Pensions Ombudsman - Determination - Dispute management - Whether appealable - Incapacity pension - Lower tier incapacity]
• Pension Schemes Bill 2024/26 [Bill 255] (5 June 2025) This update includes links in the notes to the relevant clauses being discussed in the Public Bill Committee Seventh and Eighth Sittings.
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Occupational Pension Increases (SN05656)

12 September 2025

• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 11 September 2025  – Pension Schemes Bill: Public Bill Committee - Seventh Sitting (11 September 2025 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 11 September 2025  – Pension Schemes Bill: Public Bill Committee - Eighth Sitting (11 September 2025 (pm))

11 September 2025

• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 9 September 2025  – Pension Schemes Bill: Public Bill Committee - Fifth Sitting (9 September 2025 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 9 September 2025  – Pension Schemes Bill: Public Bill Committee - Sixth Sitting (9 September 2025 (pm))
• 2025 USA: Camire v Alcoa USA [Buy-outs - Pension risk transfer - Whether choice of insurer increases risk of failure - Whether greater risk of failure gives grounds for complaint]
• Pension Schemes Bill 2024/26 [Bill 255] (5 June 2025) This update includes links in the notes to the relevant clauses being discussed in the Public Bill Committee Fifth and Sixth Sittings.

10 September 2025

• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 10 September 2025 with 26 schemes added and 10 schemes removed

9 September 2025

• Hymans Robertson: Current Issues September 2025  – [State pension age review - PPF levy invoicing on hold - 'Paper' director was 'party to' detrimental act - FCF payout - Trustees urged to consider systemic risks - Fire & re-hire to alter pension terms 'unfair' - HMRC newsletter]
• Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on IHT reforms, the revival of the Pension Commission, Treasury policy on targeted support, review of the SPa, connection of state pension to pension dashboards ecosystem, PPF levy invoicing on hold, PDP guidance on voluntary connection, LISAs under the spotlight, TPR working group net-zero transition plan, nature-related investment risks reviewed, PASA guidance on protecting member data and on data matching, Ombudsman guidance on pension overpayments and the PLSA's change of name to Pensions UK

8 September 2025

• A&O Shearman LLP: What's New This Week 8 September 2025  – [Amendments to Pension Schemes Bill Include Virgin Media Remediation - High Court Rules on Construction of Bridging Pension Provision In Scheme Rules - TPO Signposts New Approach on Transfer Complaints - Dashboards: State Pension Now Connected - TPR: Latest DB Scheme Funding Analysis - Save the Date: Pensions Academy Online]

5 September 2025

• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 4 September 2025  – Pension Schemes Bill: Public Bill Committee - Third Sitting (4 September 2025 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 4 September 2025  – Pension Schemes Bill: Public Bill Committee - Fourth Sitting (4 September 2025 (pm))
• Pension Schemes Bill 2024/26 [Bill 255] (5 June 2025) This update includes links in the notes to the relevant clauses being discussed in the Public Bill Committee Third and Fourth Sittings.

3 September 2025

• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 2 September 2025  – Pension Schemes Bill: Public Bill Committee - First Sitting (2 September 2025 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 2 September 2025  – Pension Schemes Bill: Public Bill Committee - Second Sitting (2 September 2025 (pm))

2 September 2025

• Local Government Pensions Committee: LGPC Bulletin 267  – LGPC Bulletin 267 - August 2025 [lgpcbull267]

1 September 2025

• A&O Shearman LLP: What's New This Week 1 September 2025  – [TPR: Regulatory Intervention Report on Edinburgh Woollen Mill Scheme Rescue - Court of Appeal: Consideration of 'Non-Material Damage' in Data Breach Cases - ICO: Consultation on Draft Complaints Guidance - Save the Date: Pensions Academy Online]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 96  – FPS Bulletin 96 - August 2025 [fpsbull96]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 September 2025 with 4 schemes added, 2 removed and 1 amended

29 August 2025

• CMS: po-info Summaries of Key Determinations CAS-121348  – Legal Fees Only Reimbursed in "Rare and Exceptional Circumstances"
• CMS: po-info Summaries of Key Determinations CAS-115430  – Employer Not Liable for Former Employer's Unpaid Pension Contributions Under TUPE
• 2025 USA: Madrigal v Kaiser Foundation Health Plan [Class-action - Litigation - Disputes - Funding - Assets - Forfeited assets - Whether forfeited assets can be used to defray sponsor contributions]

28 August 2025

• Burges Salmon: Burges Salmon Legal Update 20 August 2025  – Pension Schemes Bill 2025 Series - A Framework for the Future of the LGPS

27 August 2025

• The Pensions Regulator: Regulatory Intervention Reports 26 August 2025  – The Edinburgh Woollen Mill Ltd Retirement Benefits Scheme
• 2022 USA: Binder v PPL [Investments - Class action - Ligation - Performance - Whether underperformance against the market warrants a claim - Whether value-for-money]

26 August 2025

• A&O Shearman LLP: What's New This Week 26 August 2025  – [TPR Seeks Input on Updates to Trustee Toolkit - TPR: Remain Vigilant to Prevent Pension Scams - HMRC: Latest Pension Schemes Newsletter - Save the Date: Pensions Academy Online]

21 August 2025

• CAS-84083-M5S5  – Mr R [CAS-84083-M5S5] Determinations from July 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2025  – Pension Schemes Newsletter 172 - August 2025 [psn172]
• The Pensions Regulator: Determination Notices 2025/26 August 2025  – John Marcus Worthington - Determination Notice
• The Pensions Regulator: Determination Notices 2025/26 August 2025  – Worthington Employee Pension Top-Up Scheme - Determination Notice
• The Pensions Regulator: Regulatory Intervention Reports 14 August 2025  – The Worthington Employee Pension Top Up Scheme
• 2025 Ch: Central States, Southeast and Southwest Areas Pension Fund v Event Media [Multi-employer scheme - Group scheme - Withdrawal of a plan sponsor - Withdrawal liability - Whether contribution rate increases should be excluded from liability calculations - Statutory interpretation]

20 August 2025

• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

19 August 2025

• CMS: Pensions Ombudsman Update Summer 2025  – Pensions Ombudsman Update - Summer 2025
• Perspective Tips [tips] New tip relating to Saving Your Search

18 August 2025

• A&O Shearman LLP: What's New This Week 18 August 2025  – [ECCTA: Changes to Company Register Requirements - TPR Blog Post: Trustees' Role in Encouraging Good DC Retirement Outcomes - High Court: 'Children' Can Include Non-Biological Children - Save the Date: Pensions Academy Online]
• Slaughter and May: Pensions Essentials July 2025  – [Pensions Adequacy Review - Inheritance Tax on Inherited Pensions and Death Benefits - Taking Relevant Factors into Account in Trustee Decision Making - State Pension Age Review - Pensions Regulator Objectives - Fine Imposed on Master Trust for Breach of Notification Requirements - Climate Change]]
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 August 2025  – NPCC Police Pensions Bulletin 22 [npccbull22]
• Department for Work and Pensions: State Pensions (State Pension Age)  – Third State Pension Age Review: Independent Report Call for Evidence

15 August 2025

• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 August 2025 with 24 schemes added and 9 removed

14 August 2025

• 2024 Ch: Allianz Funds Multi-Strategy Trust v Barclays [Investments - Shareholder action - Whether misleading statement - Whether investors relied on statements - Necessity to prove reliance - Necessity to prove loss - Implications for passive investment strategies]

13 August 2025

• The Pensions Regulator: Memoranda of Understanding & Other Joint Documents  – Memorandum of Understanding Between the Pensions Regulator (TPR) and the Board of the Pension Protection Fund (PPF)
• 2025 USA: Cunningham v Cornell University [Administration - Fees - Whether excessive - Procedure - Burden of proof - Whether complainants required to plead statutory exemptions]

12 August 2025

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 95  – FPS Bulletin 95 - July 2025 [fpsbull95]
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] Updated on GOV.UK on 12 August. Update also includes unannounced changes to PTM063130, PTM102950 and PTM176210.

11 August 2025

• A&O Shearman LLP: What's New This Week 11 August 2025  – [ECCTA: Identity Verification Requirements from 18 November 2025 - Tribunal Upholds TPR Contribution Notice - PPF Delays Levy Invoicing - ICO: New Guidance on Avoiding Accidental Disclosure of Personal Information PASA Guidance on Protecting Member Data]

8 August 2025

• Eversheds Sutherland: Speedbrief 5 August 2025  – New UK Data Law: The Impact for Pension Schemes
• Hymans Robertson: Current Issues August 2025  – [Phase two launch: Commission is a go - IHT rethink reprieves administrators -Targeting support at the advice-guidance boundary - Annual report season - Dashboards update PPF admin levy - back after break - Pensioner hardship recommendations]
• Local Government Pensions Committee: LGPC Bulletin 266  – LGPC Bulletin 266 - July 2025 [lgpcbull266]
• 2025 Ch: Renishaw v Ross Trustees Services [Deeds - Definitive deed - Documentation - Construction - Money purchase underpin - Valuation of member's account]
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] Bank Base Rates (Table 15) updated

7 August 2025

• Welsh Government: Occupations (Firefighters' Pensions)  – Changes to Employee Contributions Within the Firefighter Pension Scheme: Summary of Responses - Summary of the Responses Received Following a Consultation on the Changes to Employee Contributions Within the Firefighter Pension Scheme

6 August 2025

• 2025 Ire: Amcor Pension Trust (Ireland) v Amcor Holding No 1 [Ireland - Scheme discontinuance - Termination of liability of sponsor to contribute - Whether duty to give reasonable notice - Interpretation of the terms of a pension deed]

5 August 2025

• Paul Newman KC: pensionsbarrister.com: On the Case July 2025  – The Scheme Giveth, the Scheme Taketh Away...
• Pensions Administration Standards Association: Guidance - Data  – Securing Tomorrow: Essential Steps for Trustees and Pension Providers to Protect Member Data

4 August 2025

• A&O Shearman LLP: What's New This Week 4 August 2025  – [TPR Blog Post on Managing Systemic Risks - Data (Use and Access) Act: Commencement Regulations - HMRC: Latest Pension Schemes Newsletter]
• Eversheds Sutherland: Speedbrief 30 July 2025  – Inheritance Tax and Pensions: An Improved Approach

1 August 2025

• House of Commons: Retirement Incomes HC 465  – Pensioner Poverty: Challenges and Mitigations - Second Report of Session 2024-25
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 August 2025 with 22 schemes added, 21 removed and 1 amended

31 July 2025

• SI 2025/930 – The Firefighters' Pension Scheme (Wales) (Amendment) Regulations 2025

30 July 2025

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2025  – Pension Schemes Newsletter 171 - July 2025 [psn171]

28 July 2025

• A&O Shearman LLP: What's New This Week 28 July 2025  – [Bringing Pensions Within Scope of Inheritance Tax - Pensions Commission to Examine Pensions Adequacy - TPR Regulatory Intervention Report for Master Trust Failings - TPR Blog Post on Improving Data - PDP Blog Post and Request for Input on Voluntary Connection]
• Paul Newman KC: pensionsbarrister.com: In Focus July 2025  – Better Than a Bot...
• CAS-101049-J9Y1  – Mr E [CAS-101049-J9Y1] Determinations from June 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• CMS: po-info Summaries of Key Determinations CAS-88424  – No Maladministration in Pension Transfer Delays
• CMS: po-info Summaries of Key Determinations CAS-52136  – Ombudsman determines recoupment of overpayment was not equitable

25 July 2025

• Burges Salmon: Burges Salmon Legal Update 2 July 2025  – Manolete Partners Plc v White - The Limits of Enforcement
• Eversheds Sutherland: Speedbrief 22 July 2025  – Government Launches Pensions Commission and State Pension Age Review
• Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 300 v2.1  – Feedback Statement and Impact Assessment - Technical Actuarial Standard 300: Pensions
• Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 300  – Technical Actuarial Standard 300: Pensions [tas 300] Version 2.1 effective from 1 November 2025

24 July 2025

• XPS Group: XPS Insights July 2025  – Quarterly Pensions Watch: Wave of Regulations Driven by Government's Plan for Change
• House of Lords (October 2014 onwards): Debates and Oral Answers 23 July 2025  – Pensions (Low-income and Self-employed Workers) (23 July 2025)

23 July 2025

• The Pensions Ombudsman: Annual Reports  – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2024-2025: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

22 July 2025

• Draft Finance Bill Measures: Inheritance Tax on Unused Pension Funds and Death Benefits (21 July 2025) The Explanatory Note to the draft measures is also included in this update
• IHT Amendments: Inheritance Tax Act 1984, as Amended Keeling Schedule
• A&O Shearman LLP: What's New This Week 21 July 2025  – [Mansion House Speech - TPR Corporate Plan Update and Annual Report - PASA Publishes De-Risking 'Jargon Buster']
• House of Commons (October 2014 onwards): Written Statements 21 July 2025  – Launch of the Pensions Commission and the State Pension Age Review (21 July 2025)
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2025  – Inheritance Tax on Unused Pension Funds and Death Benefits
• The Pensions Regulator: Determination Notices 2025/26 July 2025  – NOW: Pensions Trust - Determination Notice
• The Pensions Regulator: Regulatory Intervention Reports 18 July 2025  – NOW: Pensions
• HM Treasury/HM Revenue & Customs: Taxation (Consultation Documents)  – Inheritance Tax on Pensions: Liability, Reporting and Payment - Summary of Responses

21 July 2025

• Department for Work and Pensions: Pension Reform (Pensions Commission)  – Finishing the Job: Launching the Pensions Commission
• Department for Work and Pensions: Pension Reform (Pensions Commission)  – Pensions Commission: Terms of Reference
• Department for Work and Pensions: State Pensions (State Pension Age)  – Third Review of State Pension Age: Independent Report Terms of Reference
• Department for Work and Pensions: State Pensions (State Pension Age)  – Report by the Government Actuary: Terms of Reference

18 July 2025

• Paul Newman KC: pensionsbarrister.com: In Focus July 2025  – I'm a Surplus, Get Me Out of Here!
• House of Commons (October 2014 onwards): Debates and Oral Answers 17 July 2025  – NHS Pensions (Frontline Patient Care) (17 July 2025)

17 July 2025

• 2025 FTT (General Regulatory Chamber): JM Kamau v The Pensions Regulator [Auto-enrolment - Breach of requirement to provide information to regulator - Sanction - Fines - Whether notices delivered to correct address - Fixed penalty notice - Escalating penalty notice - Information provision breach compliance notice - Time limits for review of penalties]
• 2025 UT: Joshi v HMRC [State pension - National Insurance Contributions - Late payment of contributions - Whether entitled to state pension]

16 July 2025

• Draft Regulations – The draft Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) Order 2025 (July 2025)
• House of Lords (October 2014 onwards): Written Answers 15 July 2025  – Annuities; Government Securities; Pension Funds (15 July 2025)
• HM Treasury: Targeted Support  – Targeted Support
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

15 July 2025

• The Pensions Regulator: Master Trust Bulletins July 2025  – Master Trust Bulletin
• Pensions Administration Standards Association: Guidance - De-risking Journey Management Working Group (DJMWG)  – De-risking Jargon Buster
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 July 2025 with 28 schemes added and 7 removed

14 July 2025

• A&O Shearman LLP: What's New This Week 14 July 2025  – [Pension Schemes Bill Call for Evidence - TPR to Develop Net Zero Transition Plan Template - Updated PASA Data Matching Guidance]
• Pensions Administration Standards Association: Guidance - Dashboards  – Data Matching Convention (DMC) Guidance
• Department of Health and Social Care: Occupations (NHS Pensions)  – The National Health Service Pension Schemes (Member Contributions) (Amendment) Regulations 2025 - Report Detailing the Uplifts to the Member Contribution Tier Thresholds from 1 April 2025

11 July 2025

• SI 2025/821 – The National Health Service Pension Scheme (Member Contributions) (Amendment) Regulations 2025
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 10 July 2025  – NPCC Police Pensions Bulletin 21 [npccbull21]

10 July 2025

• Hymans Robertson: Current Issues July 2025  – [A Blockbuster Bill - New Models and Endgame Options in DB Schemes - Pensions VAT Policy Turnaround - The PPF & the Pension Schemes Bill - Ombudsman Winds Down Specialist Dishonesty Group - Court & Regulatory Decisions - DUAA Leaps into the Statute Books - The Regulator Speaks Out About Trusteeship - HMRC Newsletters: June 2025 - FCF Levy Unchanged]

9 July 2025

• Paul Newman KC: pensionsbarrister.com: On the Case July 2025  – Allowing Ombudsman Appeal by Consent
• House of Commons (October 2014 onwards): Debates and Oral Answers 3 July 2025  – Women's State Pension Age (Financial Redress) (3 July 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 8 July 2025  – Prison Officer Morale (Pension Age) (8 July 2025)
• House of Commons (October 2014 onwards): Written Statements 8 July 2025  – Fiscal Risks and Sustainability Report 2025 (8 July 2025)

8 July 2025

• Bills -- Passage through Parliament: Pension Schemes Bill (2024-26) 7 July 2025  – Pension Schemes Bill: Second Reading (Commons) (7 July 2025)

7 July 2025

• A&O Shearman LLP: What's New This Week 7 July 2025  – [FCA Consultation on Targeted Support: Relevance to Trust-Based Schemes - TPR to Launch Pensions Data and Digital Working Group - Updates to TPR'S Dashboards Guidance - Court Grants Application to Correct Mistaken Language in Scheme Rules]
• The Pensions Regulator: Memoranda of Understanding & Other Joint Documents  – Framework Document Between The Pensions Regulator & The Department for Work and Pensions
• The Pensions Regulator: Memoranda of Understanding & Other Joint Documents  – Framework Document Between The Pensions Regulator & The Department for Work and Pensions
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 94  – FPS Bulletin 94 - June 2025 [fpsbull94]
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing papers: Pensions - Collective Defined Contribution (CDC) schemes (CBP-8674) and Pensions - defined benefit superfunds (CBP-8775)

4 July 2025

• House of Commons: Savings (General) HC 607  – Lifetime Individual Savings Account - Eighth Report of Session 2024-25
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pension Schemes Bill 2024-25 (CBP-10293)
• Perspective Tips [tips] New tip relating to Time Travel in Non-legislative Documents

3 July 2025

• Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on LGPS asset pooling, easements on surplus payments to sponsors, DC schemes VfM assessment requirements, consolidation of small dormant DC pots, new fund rules for AE Master Trusts, default decumulation options, new FRC Stewardship Code, the Mansion House Accord, new models and options in DB Schemes, trusteeship strategy from TPR, addressing market volatility, guidance on making third party applications, PASA toolkit for multiple-administrator dashboard connections, identity fraud targeted and the winding down of TPO's PDU.

2 July 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 1 July 2025  – British Coal Staff Superannuation Scheme (1 July 2025)
• House of Commons (October 2014 onwards): Written Statements 1 July 2025  – NHS Pensions (McCloud Remedy Implementation) (1 July 2025)
• Local Government Pensions Committee: LGPC Bulletin 265  – LGPC Bulletin 265 - June 2025 [lgpcbull265]
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Taxation of State Pension (CBP-10250)
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Early Retirement Factors Actuarial factors from 1 October 2025
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Commutation Factors Actuarial factors from 1 October 2025
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Late Retirement Factors Actuarial Factors from 1 October 2025
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Step-down Factors Actuarial factors from 1 October 2025

1 July 2025

• CAS-108141-F2X8  – Mr R [CAS-108141-F2X8] Determinations from May 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 July 2025 with 30 schemes added and 6 removed

30 June 2025

• A&O Shearman LLP: What's New This Week 30 June 2025  – [Data (Use and Access) Act Gets Royal Assent - ESG Consultations]
• Slaughter and May: Pensions Essentials June 2025  – [Pension Schemes Bill - Virgin Media: Legislative Solution? - Endgame and Other DB Options - Data (Use and Access) Act - Employer Recovery of VAT on Investment Costs - Construction of DC Underpin Where Mistake in Deed - Pensions Regulator Update - Pensions Ombudsman Update]
• CMS: po-info Summaries of Key Determinations CAS-72134-V5K7 & CAS-72135-Q7V1  – Trustees' Failure to Consider All Beneficiaries in Lump Sum Award
• CMS: po-info Summaries of Key Determinations CAS-102207-C5Q5  – Delays and Tax Charges
• 2024 Ch: Pennon Pension Trustees v Pennon Group [Amendments of deed - Modifications - Trustee Act 1925 s57 - Whether power to reduce number of trustees - Trustees - Application to operate as sole trustee]
• The Pensions Regulator: Trustees  – Pensions Dashboards: Initial Guidance Updated in response to the latest guidance from the Money and Pensions Service, feedback from the industry and ongoing developments

27 June 2025

• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pension Schemes Bill 2024-25 (CBP-10293)

26 June 2025

• Paul Newman KC: pensionsbarrister.com: On the Case June 2025  – Corrective Construction and Confidential Opinions
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Taxation of State Pension (CBP-10250)

25 June 2025

• SSI 2025/197 – The Teachers' Pensions (Remediable Service) (Scotland) Amendment (No 2) Regulations 2025
• Norton Rose Fulbright: Commentary June 2025  – UK Pensions Briefing: Pension Schemes Bill - Highlights for DB Arrangements
• House of Commons (October 2014 onwards): Debates and Oral Answers 23 June 2025  – Pensions Policy (Climate and Nature Targets) (23 June 2025)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2025  – Newsletter on the Public Service Pensions Remedy - June 2025

23 June 2025

• A&O Shearman LLP: What's New This Week 23 June 2025  – [TPR: DC Schemes Should Prepare Now for the Pension Schemes Bill - HMRC Changes Policy on VAT on DB Investment Management Costs - TPO Pensions Dishonesty Unit to Wind Down]
• House of Commons (October 2014 onwards): Debates and Oral Answers 19 June 2025  – Public Sector Pensions (McCloud Remedy) (19 June 2025)
• SSI 2025/187 – The Firefighters’ Pensions (Remediable Service) (Scotland) Amendment (No 2) Regulations 2025 Amendments made by these Regulations are included in this update
• Department for Work and Pensions: Pension Reform (Pensions Review)  – Workplace Pensions: A Roadmap Includes updates made on GOV.UK on 20 June

20 June 2025

• SSI 2025/187 – The Firefighters’ Pensions (Remediable Service) (Scotland) Amendment (No 2) Regulations 2025 Amendments made by these Regulations will be included in a future update

19 June 2025

• Paul Newman KC: pensionsbarrister.com: In Focus June 2025  – Virgin Media Revisited...
• HM Revenue & Customs: Revenue and Customs Briefs (2025) 4  – VAT Deduction on the Management of Pension Funds

18 June 2025

• 2025 Aus: Australian Securities and Investments Commission v LGSS [Investments - Greenwashing - Regulatory penalty - Quantum of penalty]
• 2025 Aus: Edser v QSuper Board [Benefits - Total and Permanent Disablement - Disputes - Costs - Whether security for costs]
• 2025 Aus: Madden v Australian Financial Complaints Authority [Benefits - Death benefits - Discontinued membership - Whether life cover was required to be continued - Opt-in letter not received - Whether information dispatched to right address of beneficiary - Duty of a complaints authority]
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

17 June 2025

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 June 2025  – NPCC Police Pensions Bulletin 20 [npccbull20]
• 2025 USA: Konya v Lockheed Martin Corporation [De-risking - Buy-outs - Risk transfer]

16 June 2025

• A&O Shearman LLP: What's New This Week 16 June 2025  – [TPR Blog Post: Industry Next Steps Following the Pension Schemes Bill - Regulations Made Continuing Clearing Exemption Indefinitely - TPO Blog Post: Proposed Improvements to Operations in 2025/26 - High Court Confirms TPO Decision is Final and Binding]
• Paul Newman KC: pensionsbarrister.com: In Focus June 2025  – Verity Trustees and the Law of Severance - Is There a 'Second Condition'?
• Slaughter and May: Pensions Essentials May 2025  – [Annual Funding Statement - Small Pots - Mansion House Accord - Superfund Transfers: Lessons So Far - Dashboards and AVC Providers - Government Initiatives Including Surpluses]
• XPS Group: XPS Insights June 2025  – Pension Schemes Bill Puts Value Under the Spotlight
• 2025 FTT (General Regulatory Chamber): M Rose Construction v The Pensions Regulator [Automatic enrolment - Failure to file declaration of compliance - Whether reasonable excuse]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 16 June 2025 with 23 schemes added and 13 removed

13 June 2025

• Pension Schemes Bill 2024/26 [Bill 255]: Explanatory Notes
• House of Commons (October 2014 onwards): Debates and Oral Answers 11 June 2025  – British Coal Staff Superannuation Scheme (11 June 2025)
• Pension Schemes Bill 2024/26 [Bill 255] (5 June 2025) This update includes a fully edited version of the Bill containing further added value.

12 June 2025

• XPS Group: XPS Insights June 2025  – TPR Guidance Provides Balanced Support for a Range of Endgame Options

11 June 2025

• Paul Newman KC: pensionsbarrister.com: On the Case May 2025  – Stop Me If You've Heard This One Before
• Paul Newman KC: pensionsbarrister.com: Remind Me About June 2025  – Remind Me About... Winding Up DB Schemes
• XPS Group: XPS Insights June 2025  – TPR Launches Final Statement of Strategy and New Digital Valuation Submission Service

10 June 2025

• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 5 June 2025  – Pension Fund Clearing Obligation Exemption (Amendment) Regulations 2025 (5 June 2025)

9 June 2025

• A&O Shearman LLP: What's New This Week 9 June 2025  – [Government to Legislate to Help with Virgin Media Issues - Pension Schemes Bill Published - TPR End-game Guidance - TPR Uses Power to Authorise Surplus Payment to Employer - Revised UK Stewardship Code]
• SR 2025/100 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2025 Amendments made by these Regulations are included in this update.

6 June 2025

• Eversheds Sutherland: Speedbrief 4 June 2025  – Government Confirms Plans to Relax Rules on Return of DB Surpluses to Employers
• Hymans Robertson: Current Issues June 2025  – [Government Fires Starting Pistol for Pension Reforms - D'accord - Dashboards News - Just Dropped in to see what Condition my Conditions were in - Turbulence from Recent Unorthodox Mercantilist Policy - Research on Sacrificing Salary Sacrifice]
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers’ Pensions (SN01189)

5 June 2025

• Pension Schemes Bill 2024/26 [Bill 255] (5 June 2025) The Bill is in the process of being edited: updated versions of the Bill containing further added value will be contained in future updates. Explanatory Notes and Keeling Schedules showing the effect of amendments will also be contained in future updates.

9 June 2025

• Pension Schemes Bill 2024/25 [Bill 255]: Financial Services and Markets Act 2000, as Amended Keeling Schedule
• Pension Schemes Bill 2024/25 [Bill 255]: Pensions Act 2004, as Amended Keeling Schedule

10 June 2025

• Pension Schemes Bill 2024/25 [Bill 255]: Pensions Act 2008, as Amended Keeling Schedule

9 June 2025

• Pension Schemes Bill 2024/25 [Bill 255]: Pensions Act 1995, as Amended Keeling Schedule

5 June 2025

• Eversheds Sutherland: Speedbrief 30 May 2025  – Paving the Way for Significant Change: Government Confirms Plans for Scale, Consolidation, Value and Investment in the UK
• The Pensions Regulator: Determination Notices 2025/26 June 2025  – The Littlewoods Pensions Trust Limited - Determination Notice
• Department for Work and Pensions: Pension Reform (Pensions Review)  – Workplace Pensions: A Roadmap

4 June 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 20 May 2025  – Pension Savings (Investment Returns); Pensions (Expatriates) (20 May 2025)
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 14 May 2025  – Draft Pension Fund Clearing Obligation Exemption (Amendment) Regulations 2025 (14 May 2025)
• CMS: po-info Summaries of Key Determinations CAS-87387  – Administrator Duties and Statutory Deadlines in Scottish Pension Sharing
• CMS: po-info Summaries of Key Determinations CAS-99766  – Employer Duties - "Constrained Discretion" Under Pensions Increase Rule
• Local Government Pensions Committee: LGPC Bulletin 264  – LGPC Bulletin 264 - May 2025 [lgpcbull264]
• The Pensions Regulator: Detailed Guidance: Funding and Investment  – New Models and Options in Defined Benefit Pensions Schemes

3 June 2025

• SR 2025/100 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2025 Amendments made by these Regulations will be included in a future update
• House of Commons (October 2014 onwards): Debates and Oral Answers 12 May 2025  – Private Pension Pots (Young People) (12 May 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 13 May 2025  – Mansion House Accord (13 May 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 14 May 2025  – Mansion House Accord (14 May 2025)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 93  – FPS Bulletin 93 - May 2025 [fpsbull93]

2 June 2025

• XPS Group: XPS Insights May 2025  – Government Sets its Course to Unlock DB Surpluses
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 2 June 2025 with 47 schemes added and 41 removed

30 May 2025

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2025  – Pension Schemes Newsletter 170 - May 2025 [psn170]
• Department for Work and Pensions/HM Treasury: Pension Reform (Pensions Review)  – Unlocking the UK Pensions Market for Growth - Consultation Response
• Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Local Government Pension Scheme (England and Wales): Fit for the Future - Government Response

29 May 2025

• The Pensions Regulator: Consultation - Consultation Reports and Responses 2025  – Statement of Strategy Consultation Response
• Department for Work and Pensions: Investment (Options for DB Schemes)  – Government Response: Options for Defined Benefit Schemes
• Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Pensions Investment Review - Final Report

28 May 2025

• CAS-75001-F6C3  – Miss N [CAS-75001-F6C3] Determinations from April 2025 can be found under "The Pensions Ombudsman" in the Table of Documents

27 May 2025

• A&O Shearman LLP: What's New This Week 27 May 2025  – [DB Surplus Changes to be Included in Pension Schemes Bill - PASA: Guidance on Identity Assurance]

23 May 2025

• Norton Rose Fulbright: Commentary May 2025  – UK Pensions Briefing: Pensions Regulator Publishes its First Annual Funding Statement Under the New Funding Code
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 92  – FPS Bulletin 92 - April 2025 [fpsbull92]
• Pensions Administration Standards Association: Guidance - Identity Management Working Group (IDWG)  – Protecting Identities During High-risk Events

22 May 2025

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 15 May 2025  – NPCC Police Pensions Bulletin 19 [npccbull19]

21 May 2025

• Draft Regulations – The draft Local Government Pension Scheme (Miscellaneous Amendments) Regulations 2025 (May 2025)
• Pensions Policy Institute: PPI Briefing Note Number 141  – CDC Design in the UK: Cross Subsidy, Shared Indexation and Alternatives to Longevity Pooling
• House of Commons (October 2014 onwards): Written Statements 15 May 2025  – Local Government Pension Scheme (Member Benefits Reform) (15 May 2025)
• Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Local Government Pension Scheme in England and Wales: Access and Fairness
• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (May 2025)
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

19 May 2025

• A&O Shearman LLP: What's New This Week 19 May 2025  – [Mansion House Accord: Pension Providers Commit to Increase Private Investment - Dashboards: PDP Publishes Data Protection Impact Assessment and Progress Report - Research On Value for Money in Decumulation]

16 May 2025

• SSI 2025/149 – The Firefighters’ Pension Scheme (Amendment) (Scotland) Regulations 2025
• SSI 2025/152 – The Teachers' Pension Scheme (Scotland) (Amendment) Regulations 2025
• Paul Newman KC: pensionsbarrister.com: On the Case May 2025  – Whatever I Said, Whatever I Did, I Didn't Mean It...

15 May 2025

• Eversheds Sutherland: Speedbrief 14 May 2025  – How Could the Mansion House Accord Facilitate a Pipeline of UK Investment Opportunities?
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 May 2025 with 13 schemes added and 9 removed

14 May 2025

• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM044100, PTM161800 and PTM175310 updated on GOV.UK. Unannounced changes to PTM063500 and PTM174300.

13 May 2025

• HM Treasury: Directions 30 April 2025  – The Public Service Pensions (Exercise of Powers, Compensation and Information) (Amendment) Directions 2025
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 870  – Defined Benefit Pensions Schemes: Government Response - Second Special Report of Session 2024-25

12 May 2025

• A&O Shearman LLP: What's New This Week 12 May 2025  – [TPR Guidance on Handling Market Volatility - PASA Dashboards Guidance: Schemes that are Unable to Connect on a Single Date - TPR: Updated Guidance on Third-Party Applications]
• The Pensions Regulator: Guidance - Other Guidance and Documents  – Third-Party Applications

9 May 2025

• 2024 USA: Hutchins v HP [Contributions - Employer contributions - Forfeiture - Whether use of forfeiture to reduce employer contributions is lawful - Fiduciary duty of prudence]
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] Bank Base Rates (Table 15) updated

8 May 2025

• Paul Newman KC: pensionsbarrister.com: In Focus May 2025  – You Say Potato...
• 2025 USA: State of Utah v Micone [United States - Investments - Ethical social and governance considerations - ESG - Whether Department of Labor guidance on ESG breached the Employee Retirement Income Security Act 1974]
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] New briefing paper: Taxation of State Pension (CBP-10250)
• Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on pensions dashboards progress, TPR's Data Strategy, the extension of TPR's oversight to professional trustees, the WASPI campaign's next steps, the rejection of Government merger proposals by Council pension pools and TPR/PSAG's deployment of AI to fight pension scammers.

7 May 2025

• Eversheds Sutherland: Speedbrief 2 May 2025  – Small Pots Solution Moves a Step Closer
• Hymans Robertson: Current Issues May 2025  – [DB Annual Funding Statement - Decluttering DC Pots - Parliamentary Proceedings - PPF Plugs Priorities - Kapow! Exploding DB Superfund Myths - HMRC Newsletters...]
• XPS Group: XPS Insights May 2025  – The Pensions Regulator's Annual Funding Statement 2025
• 2023 UT: Reynolds v Financial Conduct Authority [Regulation - Sanctions - Penalties - Barring from working in sector - Whether total ban reasonable - Advice on transfers - Transfers from British Steel]

6 May 2025

• A&O Shearman LLP: What's New This Week 6 May 2025  – [TPR Publishes Annual Funding Statement - Equality Act References to Sex Mean Biological Sex: For Women Scotland Ltd v the Scottish Ministers - Government Response to WPC Report on DB Schemes - Regulations for Multi-employer CDC Schemes Expected in Autumn]
• Paul Newman KC: pensionsbarrister.com: On the Case May 2025  – Jurisdiction of FTT: Penalty Notice Review
• 2024 Ch: JTC Employer Solutions Trustee v Garnett [Trusts - Rescission - EFRBS - Employer Financed Retirement Benefit Scheme - Deed of appointment - Tax avoidance - Use of sub-trusts - Mistake - Whether a mistake is of such a serious nature that it would render it unconscionable or unjust for the refusal of an order]

2 May 2025

• Norton Rose Fulbright: Commentary April 2025  – UK Pensions Briefing: A Shake Up of All Things DC, Starting with Retirement Options
• Local Government Pensions Committee: LGPC Bulletin 263  – LGPC Bulletin 263 - April 2025 [lgpcbull263]
• The Pensions Regulator: Selected Research & Analysis - Market Oversight Reports 2025  – Market Oversight: Market Volatility and What Trustees Should Do

1 May 2025

• CMS: po-info Summaries of Key Determinations CAS-60994  – Maladministration Relating to Pension Savings Statements
• CMS: po-info Summaries of Key Determinations CAS-82126  – Ill Health Assessments, Incapacity and the Benefit of Hindsight
• The Pensions Regulator: Statements  – Annual Funding Statement 2025
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 May 2025 with 21 schemes added and 20 removed

30 April 2025

• Slaughter and May: Pensions Essentials April 2025  – [The Changing Face of Trusteeship - Climate Change - DC Schemes - Virgin Media Update - PPF Strategic Plan - Data and Dashboards]

28 April 2025

• SSI 2025/121 – The Teachers' Pensions (Remediable Service) (Scotland) Amendment Regulations 2025
• A&O Shearman LLP: What's New This Week 28 April 2025  – [Government Announces Small Pots Consolidation - Update on Regulatory Initiatives - TPR Films to Encourage Dashboards Preparation - TPR Blog Post on Transferring to a Superfund - HMRC: Latest Pension Schemes Newsletter]
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 23 April 2025  – Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2025 (23 April 2025)
• Government Actuary's Department: LGPS (Scotland) Guidance 17 April 2025  – Application of a Pension Debit for Divorced Members - Transfer Date from 1 April 2015
• Gender Recognition Act 2004 [gra04] Section 9 added after a user request

25 April 2025

• SSI 2025/113 – The Firefighters' Pensions (Remediable Service) (Scotland) Amendment Regulations 2025
• SSI 2025/114 – The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025
• Paul Newman KC: pensionsbarrister.com: In Focus April 2025  – Protecting Trustees on a Wind-up: Is There Any Point to S 27 Adverts?
• House of Commons (October 2014 onwards): Debates and Oral Answers 23 April 2025  – Pension Funds (23 April 2025)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2025  – Pension Schemes Newsletter 169 - April 2025 [psn169]
• Department for Work and Pensions: Scheme Administration (Small Pots)  – Small Pots Delivery Group Report

24 April 2025

• Income Tax (Earnings and Pensions) Act 2003 [itepa03] Provisions on optional remuneration arrangements (ss 69A, 69B, 203A and 228A) added after user request.

23 April 2025

• HM Revenue & Customs: HMRC Tax Manuals INTM163160  – International Manual [intm] Added following a user request

17 April 2025

• CAS-116234-R5N5  – Mr A [CAS-116234-R5N5] Determinations from March 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• The Pensions Regulator: Master Trust Bulletins April 2025  – Master Trust Bulletin

16 April 2025

• XPS Group: XPS Insights April 2025  – Quarterly Pensions Watch: Spring is in Bloom - but Pensions Industry Waits
• The Pensions Regulator: Corporate Information  – Climate Change Adaptation Strategy 2025
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
• Department for Work and Pensions: DWP Guides - Pension Credit, State Pensions and Bereavement Benefits PC10S  – A Detailed Guide to Pension Credit for Advisers and Others The rates and guidance have been updated for 2025 to 2026

15 April 2025

• The Pensions Regulator: Compliance and Enforcement Updates July-December 2024  – Compliance and Enforcement Bulletin July to December 2024
• The Pensions Regulator: Selected Research & Analysis - Other Research Reports  – Climate Adaptation Report 2025
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: April to September 2024 - Statistical Bulletin
• Department for Work and Pensions: DWP Non-Statutory Guidance  – Your State Pension Explained Updated on GOV.UK with figures for 2025-26
• HM Revenue & Customs: HMRC Guides  – Rates and Allowances: Pension Schemes Updated on GOV.UK for the tax year 2025 to 2026
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 April 2025 with 26 schemes added and 11 removed

14 April 2025

• A&O Shearman LLP: What's New This Week 14 April 2025  – [TPR Climate Change Report - PASA: Guidance on Data Readiness for Buy-ins and Buy-outs - ECCTA: Voluntary Identity Verification]
• Pensions Administration Standards Association: Guidance - Data  – Data Readiness for Buy-ins and Buyouts - Expanded and Updated Guidance
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM044100, PTM111200, PTM111600, PTM112200 and PTM112300 updated on GOV.UK

11 April 2025

• Local Government Pensions Committee: LGPC Bulletin 262  – LGPC Bulletin 262 - March 2025 [lgpcbull262]

10 April 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 8 April 2025  – Pensioners (Cost of Living) (8 April 2025)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 91  – FPS Bulletin 91 - March 2025 [fpsbull91]

9 April 2025

• Paul Newman KC: pensionsbarrister.com: In Focus April 2025  – The Pensions Trust Litigation: What's It All About?

8 April 2025

• Hymans Robertson: Current Issues April 2025  – [DC Oversight Shake-up - Recruiting Regulators to Galvanize Growth - Low-key Intervention Gets Results - Covered by a FIG Relief - LGPS Update - Dashboards News - Growing Pensions: This Year's Revaluation in Full Bloom - HMRC Newsletters: March 2025]
• House of Commons (October 2014 onwards): Debates and Oral Answers 1 April 2025  – NHS Pensions (1 April 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 3 April 2025  – NHS Pensions (3 April 2025)
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing papers: Pensions: Automatic enrolment - current issues (SN06417), Pension tax relief: The annual allowance and lifetime allowance (SN05901), Pensions in the UK (CBP10139) and Pensions tax (SN00625)

7 April 2025

• A&O Shearman LLP: What's New This Week 7 April 2025  – [TPR Commitments to Support Growth - TPR to Extend Supervision of Professional Trustee Firms - PPF Publishes Strategic Plan - ICO Publishes New Guidance on Anonymisation]

4 April 2025

• SI 2025/419 – The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025

3 April 2025

• The Pensions Regulator: Selected Research & Analysis - Market Oversight Reports 2025  – Market Oversight: Professional Trusteeship
• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme Member Contribution Tiers Report, Under Section 22(2)(b) of the Public Services Pensions Act 2013: The Teachers' Pensions Schemes (Amendment) Regulations 2025

2 April 2025

• Perspective Tips [tips] New tip relating to Keeling Documents

1 April 2025

• House of Commons (October 2014 onwards): Written Statements 31 March 2025  – NHS Pension Scheme (31 March 2025)
• 2025 UT: Morgan Lloyd Trustees v HMRC
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 April 2025 with 19 schemes added and 16 removed

31 March 2025

• A&O Shearman LLP: What's New This Week 31 March 2025  – [Finance Act 2025 Receives Royal Assent - Neonatal Care Leave Regulations Finalised - PDP Blog Post on Dashboards Connection Via a Third Party - HMRC: Latest Pension Schemes Newsletter - TPR Pension Schemes Research]
• Slaughter and May: Pensions Essentials March 2025  – [TPR Criticised Again for Not Acting Fairly on Auto-Enrolment Penalties - Pensions Dashboards Update - UK Data Adequacy Decisions Extended for Six Months - Refunding Surplus Update - Virgin Media Update]
• TLT LLP: SIPP and SSAS Round-up Spring 2025  – SIPP and SSAS Round-up - Spring Edition 2025
• Local Government Pensions Committee: LGPC Bulletin 261  – LGPC Bulletin 261 - March 2025 [lgpcbull261]
• Financial Reporting Council: Accounting Standards FRS 102  – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime – UK company size thresholds"

28 March 2025

• CAS-111806-F8J2  – Mr W [CAS-111806-F8J2] Determinations from February 2025 can be found under "The Pensions Ombudsman" in the Table of Documents

27 March 2025

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2025  – Pension Schemes Newsletter 168 - March 2025 [psn168]
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM062701 updated on GOV.UK to clarify the interpretation of an effective designation.

26 March 2025

• Pensions Dashboards Programme (PDP): Standards Version 2.0  – Data Standards
• Pensions Dashboards Programme (PDP): Standards Version 2.0  – Technical Standards
• Pensions Dashboards Programme (PDP): Standards Version 2.0  – Code of Connection
• Pensions Dashboards Programme (PDP): Standards Version 2.0  – Reporting Standards
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

24 March 2025

• A&O Shearman LLP: What's New This Week 24 March 2025  – [TPR Pledges to Support Growth - New Dashboards Standards and Blog Post on Preparing for Connection]
• Norton Rose Fulbright: Commentary March 2025  – UK Pensions Briefing: Pensions for Growth: The Government's Ambitious Proposals

21 March 2025

• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2025  – Occupational Defined Contribution Landscape in the UK 2024
• Finance Act 2025 [fa25] Amendments made by ss 32-34 of this Act are included in this update.

20 March 2025

• Finance Act 2025 [fa25] Only selected provisions of this Act have been included in this document. Amendments made by this Act will be included in a future update.
• House of Commons (October 2014 onwards): Debates and Oral Answers 18 March 2025  – Mineworkers' Pension Scheme (18 March 2025)

19 March 2025

• SI 2025/316 – The National Health Service Pension Schemes (Amendment) Regulations 2025 Amendments made by these Regulations are included in this update

18 March 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 17 March 2025  – Women's Changed State Pension Age (Compensation) (17 March 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 13 March 2025  – National Insurance Pension Underpayments (13 March 2025)
• Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on Government plans to remove some existing restrictions on DB schemes, the proposal to revise the PPF levy increase ceiling, the FRC's review of the UK Stewardship Code, WASPI developments, the impact of AI on pension provision and auto-enrolment figures for 2025/26.

17 March 2025

• A&O Shearman LLP: What's New This Week 17 March 2025  – [Minister's Speech on Pensions Policies - TPR's Latest Regulatory Intervention Report - Annual GMP Increase Order]
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 17 March 2025 with 28 schemes added and 16 removed

14 March 2025

• SI 2025/343 – The Pensions Increase (Review) Order 2025
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 March 2025  – NPCC Police Pensions Bulletin 17 [npccbull17]

13 March 2025

• Hymans Robertson: Current Issues March 2025  – [DC Oversight Shake-up - We're Anti-scammin' (We Hope You're Anti-scammin' Too) - New Rights for Parents of the Tiniest Tots - Sister Schemes to Share Surplus - Think-tank's Thoughts on Small DC Pots - HMRC Newsletters]
• 2025 Can: Blue Pier Administration v Bank of Nova Scotia [Multi-employer pension plan - Plan design - Whether plan design was appropriated in breach of confidentiality agreement - Degree of evidence required to show pension plan used was in breach of confidentiality agreement]
• 2024 ECJ: Keva v Skatteverket [European Union - Sweden - Tax - Withholding tax - Finland - Whether Finnish pension plans can recover Swedish withholding tax - Nordic Double Taxation agreement - Whether discrimination of non-resident pension plans - Whether Swedish pension funds are emanations of the state where Finnish pension funds are private and thus discrimination permitted]
• 2025 USA: Spence v American Airlines [Investments - Investment policy - Principles of environmental, social and governance (ESG) in investments - Whether declared investments were ESG compliant - Whether activism in investment policy]

12 March 2025

• SI 2025/316 – The National Health Service Pension Schemes (Amendment) Regulations 2025 Amendments made by these Regulations will be included in a future update.
• Eversheds Sutherland: Speedbrief 24 February 2025  – The Pensions Regulator's New Approach to Supervision
• XPS Group: XPS Insights February 2025  – PPF Sets Lowest Ever Total Levy of £45m: New Provision May Lead to Future Zero Levy
• The Pensions Regulator: Regulatory Intervention Reports 11 March 2025  – The MGN Pension Scheme
• Department of Health and Social Care: Public Service Pensions (Consultations)  – Government Response to NHS Pension Scheme: Proposed Amendments for April 2025
• Department of Health and Social Care: Occupations (NHS Pensions)  – Report on Changes to Member Contribution Rates Calculations for NHS Pension Scheme Members in Receipt of Reduced Pay DHSC Policy Paper

11 March 2025

• SR 2025/42 – The Teachers' Pension Scheme (Amendment) Regulations (Northern Ireland) 2025
• SI 2025/284 – The Teachers' Pensions Schemes (Amendment) Regulations 2025
• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pensions Schemes (Amendment) Regulations 2025 - Government Consultation Response

10 March 2025

• SI 2025/264 – The Guaranteed Minimum Pensions Increase Order 2025
• SI 2025/288 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025
• A&O Shearman LLP: What's New This Week 10 March 2025  – [DWP 'Actively Considering' Whether to Give a Legislative Fix for Virgin Media - TPR Publishes Data Strategy - HMRC: Latest Pension Schemes Newsletter - Pensions Academy Online, 11 and 13 March 2025]
• 2025 Ch: Arcadia Group Pension Trust v Smith [Wind-up - Scheme merger - Amendment powers - Whether scheme merger prior to wind-up is an appropriate use of trustees' powers - Schemes in deficit but exceeding PPF levels]

6 March 2025

• Women's State Pension Age (Ombudsman Report and Compensation Scheme) Bill 2024/25 [Bill 169] (5 March 2025)
• SSI 2025/58 – The Police Pension Scheme (Scotland) Amendment Regulations 2025
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 3 March 2025  – Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (3 March 2025)

5 March 2025

• Finance Bill 2024/25 [HL Bill 77] (4 March 2025) Only selected provisions of this Bill have been included in this document.
• SI 2025/255 – The Social Security Revaluation of Earnings Factors Order 2025 [soc sec reval 25]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 90  – FPS Bulletin 90 - February 2025 [fpsbull90]
• 2024 KB: Chong v Financial Services Compensation Scheme [Compensation - Award of compensation by Financial Ombudsman Service - Whether duty to reconsider following decision by Court of Appeal on principles of compensation - Investments - Self-invested personal pensions (SIPP)]

4 March 2025

• SI 2025/252 – The Public Service Pensions Revaluation Order 2025
• Local Government Pensions Committee: LGPC Bulletin 260  – LGPC Bulletin 260 - February 2025 [lgpcbull260]
• The Pensions Regulator: Corporate Information  – TPR Data Strategy: Transforming our Data for Better Saver Outcomes

3 March 2025

• A&O Shearman LLP: What's New This Week 3 March 2025  – [Neonatal Care Leave from 6 April 2025: New Regulations - GAD Blog Post on Transforming Pension Schemes for the Digital Age - Employment Tribunal Finds Discriminatory Retirement Policy was not Justified: Scott v Walker Morris LLP - Pensions Academy Online, 11 and 13 March 2025]
• Slaughter and May: Pensions Essentials February 2025  – [Virgin Media Disclosures in Accounts - An Arcadian Approach to Surplus - Ombudsman Determination on Mirror Image Benefits - Pensions Regulator Focus - PLSA Stewardship and Voting Guidelines]
• CAS-102293-G9D3  – Mr S [CAS-102293-G9D3] Determinations from January 2025 can be found under "The Pensions Ombudsman" in the Table of Documents
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2025  – Pension Schemes Newsletter 167 - March 2025 [psn167]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 3 March 2025 with 22 schemes added and 26 removed

28 February 2025

• HM Revenue & Customs: General Anti-Abuse Rule (GAAR) Advisory Panel Opinions 29 October 2024  – Reward Through Creation of an obligation to Make Pension Payments to Employees, the Transfer of those Obligations to Another Employee and the Payment for taking on Each Obligation Being Discharged by Payment to the Other Employee

27 February 2025

• Burges Salmon: Burges Salmon Legal Update 19 February 2025  – Pensions Cybersecurity in Review - 2024: A Year of Reform
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 25 February 2025  – Social Security Benefits Up-rating Order 2025; Guaranteed Minimum Pensions Increase Order 2025 (25 February 2025)

25 February 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 6 February 2025  – Coalfield Communities; Financial Education (6 February 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 12 February 2025  – Support for Pensioners (12 February 2025)
• 2024 USA: Fowler v Guerin (Washington State Department of Retirement Systems) [Defined contributions plan - Investments - Cash balances - Whether interest should be credited to account on a daily or quarterly basis - Whether loss needs to be proved - Jurisdiction of court]

24 February 2025

• A&O Shearman LLP: What's New This Week 24 February 2025  – [Financial Reporting and the Virgin Media Case - TPR Blog Post: Regulatory Approach Over the Next Year - TPR: Changes to the Supervision and Regulation of the DC Market - Pensions Academy Online, 11 and 13 March 2025]
• House of Commons (October 2014 onwards): Debates and Oral Answers 3 February 2025  – Pensions Regulator (Economic Growth) (3 February 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 4 February 2025  – Social Security Benefits (4 February 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 5 February 2025  – Women's State Pension Age (5 February 2025)
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Universities and the Teachers’ Pension Scheme (CBP-10200)

21 February 2025

• SSI 2025/48 – The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2025
• House of Commons (October 2014 onwards): Written Answers 18 February 2025  – Local Government Pension Scheme and National Insurance Contributions (18 February 2025)

20 February 2025

• House of Lords (October 2014 onwards): Debates and Oral Answers 4 February 2025  – Pension Fund Reliefs (4 February 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 13 February 2025  – London Stock Exchange (Decline in UK Funds) (13 February 2025)
• 2024 KB: Major v Chief Constable of Essex Police [Benefits - Ill-health retirement - Procedure - Whether appealable - Police plan - Public sector plan - Judicial review]
• 2024 Ch: Thomas v Southwark Council [Benefits - Survivor's benefits - Co-habitation - Local Government Pension Scheme - Whether need to demonstrate financial interdependence]

19 February 2025

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 89  – FPS Bulletin 89 - January 2025 [fpsbull89]
• 2024 NL: Shell v Greenpeace [Investments - Shareholder activism - Whether directors of a company can be required to follow court instructions on the management of the company - Corporate governance - ESG (environmental, social and governance) objectives]
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

18 February 2025

• House of Commons (October 2014 onwards): Written Statements 11 February 2025  – Public Service Pension Scheme Indexation and Revaluation 2025 (11 February 2025)
• House of Commons (October 2014 onwards): Written Statements 12 February 2025  – Contingency Fund Advance for the UKAEA Pension Scheme (12 February 2025)

17 February 2025

• A&O Shearman LLP: What's New This Week 17 February 2025  – [ICO Guidance on Using Employment Records - Pensions Data Project: Report on Data Matching - Pensions Academy Online, 11 and 13 March 2025]
• Local Government Pensions Committee: LGPC Bulletin 259  – LGPC Bulletin 259 - January 2025 [lgpcbull259]
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 February 2025  – NPCC Police Pensions Bulletin 16 [npccbull16]
• 2024 CA: Manolete Partners v White [Insolvency - Bankruptcy - Whether creditors have a claim against debtor's pension rights]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 17 February 2025 with 12 schemes added and 18 removed

14 February 2025

• Hymans Robertson: Current Issues February 2025  – [Sharing the Wealth - Going, Going... Gone? - No Movement on AE Thresholds - Ringing the Changes? - It's Spelled 'Counsel' - Dashboards Standards Nearing Destination - Breaking Up is Hard to Do - Exemption Extension]
• House of Commons (October 2014 onwards): Written Answers 5 February 2025  – Armed Forces (Workplace Pensions); Local Government Pension Scheme; Civil Service (Workplace Pensions); Money and Pensions Service (Artificial Intelligence); Pension Funds (Investment); State Retirement Pensions (5 February 2025)
• House of Commons (October 2014 onwards): Written Answers 7 February 2025  – Armed Forces (Inheritance Tax); Pensions (Under-saving); Pensions Regulator (Artificial Intelligence); Pensions (Software) (7 February 2025)
• Pension Protection Fund: Levy Determinations - 2025/26 Pension Protection Fund Levy 2025/26  – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2025 - 31 March 2026 [ppf levy det] The associated appendices and guidance are also available under "Levy Determinations - 2025/26" in the Table of Documents

13 February 2025

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2024
• Eversheds Sutherland: Speedbrief 12 February 2025  – Court Decisions on Resolving Mistakes Through Rectification

12 February 2025

• House of Commons (October 2014 onwards): Debates and Oral Answers 15 January 2025  – Women's Changed State Pension Age (Compensation) (15 January 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 21 January 2025  – Former Mineworkers' Pensions (21 January 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 22 January 2025  – Support for Women Pensioners (22 January 2025)
• House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2025  – Prison Officer Recruitment; Women's State Pension Age (Ombudsman Report and Compensation Scheme) (28 January 2025)
• House of Lords (October 2014 onwards): Debates and Oral Answers 21 January 2025  – State Pension (Triple Lock) (21 January 2025)

11 February 2025

• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2025  – Estimated DB Scheme Universe Funding Splits and Assets Under Management
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM043200 and PTM161800 updated on GOV.UK. Unannounced changes to PTM043400 and PTM163000

10 February 2025

• A&O Shearman LLP: What's New This Week 10 February 2025  – [High Court 'Blesses' Merger of Schemes in Winding-Up and Sharing of Surplus: Arcadia Group Pension Trust Limited V Smith - TPR Blog Post on Scams Initiatives - PPF Levy Ceiling Updated - Call for Evidence on Use of AI in Pensions - Save the Date: Pensions Academy Online]
• Norton Rose Fulbright: Commentary February 2025  – UK Pensions Briefing: Pensions Regulator Publishes Updated Employer Covenant Guidance - Key Messages

7 February 2025

• Finance Bill 2024/25 [Bill 171] (3 February 2025) Only selected provisions of this Bill have been included in this document.
• SR 2025/17 – The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2025

6 February 2025

• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] Bank Base Rates (Table 15) updated

5 February 2025

• Hymans Robertson: Current Issues January 2025  – [Knocked Out of Phase - Levy Decision Deferred, Raising Hopes for Reprieve - A Flood of Festive Funding Fun - Targeting Better Outcomes - Sorry, but No Redress for WASPI - HMRC Newsletters: December 2024]
• XPS Group: XPS Insights January 2025  – Quarterly Pensions Watch - Outlook for UK Pensions in 2025
• XPS Group: XPS Insights January 2025  – Government Confirms Plans to Reform DB Surplus Rules

3 February 2025

• SI 2025/103 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2025
• A&O Shearman LLP: What's New This Week 3 February 2025  – [New Rules on Accessing DB Surpluses - PPF Levy Reduction, Policy Statement and Levy Rules for 2025/26 - PLSA Stewardship and Voting Guidelines 2025 - Pensions Academy Online]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 3 February 2025 with 30 schemes added, 30 removed and 3 amended

31 January 2025

• Slaughter and May: Pensions Essentials January 2025  – [Investment Review and Reform of the DC Market - Rectification for Defective Execution - DB Funding Regime - Regulating Collective Money Purchase Schemes - Using Pension to Satisfy Judgment Debt - Tax Update] Our thanks to Slaughter and May for allowing us to carry its "Pensions Essentials" series in our Commentary collection. The collection can be found under the "Slaughter and May" sub-heading on the "Commentary" page of the Table of Documents.
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers' Pensions (SN01189)

30 January 2025

• Burges Salmon: Burges Salmon Legal Update 27 January 2025  – The £13bn Question: What Will Happen to the PPF's Surplus Surplus?
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Guaranteed Minimum Pension (GMP) Increases (SN04956)

29 January 2025

• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM171000, PTM172000, PTM174100 and PTM174200 updated on GOV.UK - general housekeeping

28 January 2025

• SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 The effects of these Regulations are included in this update.

27 January 2025

• A&O Shearman LLP: What's New This Week 27 January 2025  – [Auto-Enrolment Trigger and Earnings Band to Remain Unchanged - HMRC: Latest Pension Schemes Newsletter - Latest GMP Increase Order Published - Save the Date: Pensions Academy Online, 11 and 13 March 2025]
• Norton Rose Fulbright: Commentary January 2025  – UK Pensions Briefing: New Pensions Ombudsman Streamlined Decision-Making Process
• CAS-82155-H7B1  – Mr N [CAS-82155-H7B1] Determinations from December 2024 can be found under "The Pensions Ombudsman" in the Table of Documents

24 January 2025

• SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations are in the process of being edited. The effects of these Regulations will be included in a future update.

23 January 2025

• House of Commons (October 2014 onwards): Written Statements 21 January 2025  – Automatic Enrolment (the Earnings Trigger and Qualifying Earnings Band Review 2025/26) (21 January 2025)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2025  – Pension Schemes Newsletter 166 - January 2025 [psn166] Includes update to 'Tax codes for pensions' section which provides clarification on tax codes for pensions.

21 January 2025

• A&O Shearman LLP: What's New This Week 20 January 2025  – [Government Confirms Continuation of Clearing Exemption - Save the Date: Pensions Academy Online, 11 and 13 March 2025]

20 January 2025

• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2025 (January 2025)
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] New briefing paper: Armed Forces Pension Scheme (CBP-10168)

17 January 2025

• Pension (Special Rules for End of Life) Bill 2024/25 [Bill 40] (21 October 2024)
• Draft Regulations – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (January 2025)
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
• Perspective Tips [tips] New tip relating to Draftable Comparison Documents

15 January 2025

• Draft Regulations – The draft Firefighters' Pension Scheme (England) (Amendment) Order 2025 (December 2024)
• Home Office: Occupations (Firefighters' Pensions)  – Retained Firefighters' Pensions: Matthews Remedy - Proposed Changes to the Firefighters' Pension Scheme (England) 2006 - Government Consultation
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 January with 24 schemes added and 10 removed

14 January 2025

• The Pensions Regulator: Trustees  – Pensions Dashboards: Initial Guidance Updates throughout the guidance to bring it in line with external developments and address industry feedback

13 January 2025

• A&O Shearman LLP: What's New This Week 13 January 2025  – [PDP Blog Post on Updated Reporting Standards - Looking Ahead in 2025]

10 January 2025

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 January 2025  – NPCC Police Pensions Bulletin 15 [npccbull15]
• HM Treasury: Financial Market Infrastructure (FMI)  – Pension Fund Clearing Exemption: Call for Evidence Response

9 January 2025

• Paul Newman KC: pensionsbarrister.com: On the Case January 2025  – Can the Pensions Ombudsman Rectify Documents?
• CAS-56498-P2Y8  – Mr D [CAS-56498-P2Y8] Determinations from November 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 88  – FPS Bulletin 88 - December 2024 [fpsbull88]

8 January 2025

• Local Government Pensions Committee: LGPC Bulletin 258  – LGPC Bulletin 258 - December 2024 [lgpcbull258]

6 January 2025

• The Pensions Regulator: Master Trust Bulletins December 2024  – Master Trust Bulletin
• Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on TPR's CDC Code and its new compliance and enforcement policy, the coming into force of the DB Code, a new publication on DB fast track funding tests and conditions, TPR's "regulatory style" shift, the latest Mansion House policy announcements, the first pension scheme cryptocurrency investment, the requirement for UK resident administrators and new PASA guidance on data scoring.

3 January 2025

• Department for Work and Pensions: State Pension Reform  – Government Response to the Parliamentary and Health Service Ombudsman's Investigation into Women's State Pension Age and Associated Issues

2 January 2025

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 December 2024  – NPCC Police Pensions Bulletin 14 [npccbull14]
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 2 January with 23 schemes added and 6 removed

23 December 2024

• SR 2024/218 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
• A&O Shearman LLP: What's New This Week 23 December 2024  – [Virgin Media: Update from Industry Working Group - TPR: Updated Dashboards Guidance - TPO: Blog Post on Operating Model Review and Case Management Initiatives - Holiday Arrangements]
• Paul Newman KC: pensionsbarrister.com: In Focus December 2024  – "It All Happened So Long Ago...": the Sequel
• House of Lords (October 2014 onwards): Debates and Oral Answers 18 December 2024  – Pension Review (Phase 2) (18 December 2024)
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public Service Pensions - Response to McCloud (CBP-9177)

20 December 2024

• Burges Salmon: Burges Salmon Legal Update 3 December 2024  – Using SIPPs to Hold Property: Landlord and Tenant Issues
• Burges Salmon: Burges Salmon Legal Update 19 December 2024  – Mansion House Reforms for the Local Government Pension Scheme: Fit for the Future?
• House of Lords (October 2014 onwards): Debates and Oral Answers 17 December 2024  – Women's State Pension Age Communication (PHSO Report) (17 December 2024)
• HM Revenue & Customs: HMRC Tax Manuals PTM  – Pensions Tax Manual [ptm] PTM063130 updated on GOV.UK to remove reference to lump sum allowance

19 December 2024

• XPS Group: XPS Insights December 2024  – TPR Publishes Updated DB Covenant Guidance
• House of Commons (October 2014 onwards): Debates and Oral Answers 16 December 2024  – Pensions Auto-enrolment (Lower Earners) (16 December 2024)
• House of Commons (October 2014 onwards): Debates and Oral Answers 17 December 2024  – Mineworkers' Pension Scheme (Living Standards); Women's State Pension Age Communication (PHSO Report) (17 December 2024)

18 December 2024

• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions: International Comparisons (SN00290)
• Pendragon: Pensions Reference Materials  – Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)

17 December 2024

• SI 2012/687 – The Postal Services Act 2011 (Transfer of Accrued Pension Rights) Order 2012 [rmsps] Added following user request
• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024  – Occupational Defined Benefit Landscape in the UK 2024
• 2024 FTT (Tax): Greene v HMRC [Taxation - Unauthorised payment (sur)charge - QROPS - Discovery assessment - Burden of proof - Cooling off period]

16 December 2024

• A&O Shearman LLP: What's New This Week 16 December 2024  – [TPR Publishes DB Landscape 2024 - PPF Publishes Latest Purple Book]
• House of Commons (October 2014 onwards): Debates and Oral Answers 3 December 2024  – Money and Pensions Service; Support for Pensioners (3 December 2024)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 87  – FPS Bulletin 87 - November 2024 [fpsbull87]
• 2024 FTT (Tax): Lefort v HMRC [Taxation - Fixed protection certificate - Revocation by HMRC - Whether reasonable]
• SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.
• UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions Dashboards (CBP-8407)
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 16 December with 12 schemes added and 4 removed

13 December 2024

• Draft Regulations – The National Health Service Pension Schemes (Amendment) Regulations 2025 (December 2024)
• The Pensions Regulator: Determination Notices 2024/25 10 December 2024  – Janda Trust - Determination Notice
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments for April 2025

12 December 2024

• SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
• Paul Newman KC: pensionsbarrister.com: In Focus December 2024  – "It All Happened So Long Ago..."

10 December 2024

• 2024 Ch: Ballard v Buzzard (Radley College) [Rectification - Amendments - Pension increases - Indexation - Retail Prices Index - Whether changes properly executed - Defective execution]
• 2024 UT: Secretary of State for Work and Pensions v NC [Social security - Salary sacrifice - Employment and support allowance - Whether pension payments count towards gross earnings]
• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.2 & 1.3  – Data Standards (replaced) Version 1.3 published
• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.0 & 1.2  – Reporting Standards (replaced) Version 1.2 published
• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.1 & 1.2  – Code of Connection (replaced) Version 1.2 published

9 December 2024

• A&O Shearman LLP: What's New This Week 9 December 2024  – [TPR Publishes Updated DB Covenant Guidance - HMRC: Latest Pension Schemes Newsletter - High Court Ruling on Financial Interdependence: Thomas v Southwark Council - PASA Guidance on Data Scoring]
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2024
• Paul Newman KC: pensionsbarrister.com: On the Case December 2024  – How Not to Determine Financial Dependency
• Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2024) [purple24]
• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (December 2024)

5 December 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2024  – Pension Schemes Newsletter 165 - December 2024 [psn165]
• The Pensions Regulator: Detailed Guidance: Funding and Investment  – Assessing Covenant: Detailed Guidance

4 December 2024

• Local Government Pensions Committee: LGPC Bulletin 257  – LGPC Bulletin 257 - November 2024 [lgpcbull257]
• Pensions Administration Standards Association: Guidance - Data  – Data Scoring - Decoding Its History, Significance, Challenges and TPR's Expectations

2 December 2024

• A&O Shearman LLP: What's New This Week 2 December 2024  – [DB Funding Code: Fast Track Submission Tests and Conditions Published - DB and Hybrid Scheme Return Questions Updated]
• Linklaters: Pensions Case Law Autumn 2024  – Pensions Case Law - Update: Autumn 2024
• Paul Newman KC: pensionsbarrister.com: On the Case November 2024  – Pensions Pots - an Asset Beyond the Reach of Creditors?
• Pensions Policy Institute: PPI Briefing Note Number 139  – Quantifying Multi-employer and Single Employer CDC Outcomes
• CAS-108888-B9S7  – Mr R [CAS-108888-B9S7] Determinations from October 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• 2024 USA: Dimou v Thermo Fisher Scientific [Funding - Forfeiture - Whether forfeited funds can be used to defray contributions]
• HM Revenue & Customs: HMRC Tax Manuals IHTM17000  – Inheritance Tax Manual [ihtm] New IHTM17600 'State Pension underpayments'
• HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 2 December with 35 schemes added, 1 amended and 29 removed

29 November 2024

• House of Commons (October 2014 onwards): Debates and Oral Answers 18 November 2024  – Financial Services (Mansion House Speech) (18 November 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 21 November 2024  – Financial Services (Mansion House Speech) (21 November 2024)
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 20 November 2024  – Draft Judicial Pensions (Amendment) Regulations 2024 (20 November 2024)

28 November 2024

• Home Office: Occupations (Firefighters' Pensions)  – Amendments to the Firefighters' Pension Scheme (England) Regulations 2014 (SI 2014/2848): Proposed Updates to Member Contribution Structure - Government Consultation
• 2023 USA: Pizarro v The Home Depot [Administration - Investments - Whether properly managed - Fees - Burden of proof]

27 November 2024

• 2024 USA: Ruebel v Tyson Foods [Defined contribution plan - Administration and investment management costs - Fees - Whether excessive - Value-for-money - Appropriate comparators]

26 November 2024

• Eversheds Sutherland: Speedbrief 18 November 2024  – Bigger, Fewer, Better? Groundbreaking Proposals for DC Schemes
• Home Office: Occupations (Police Pensions)  – Amendments to the Police Pensions Regulations 2015 (SI 2015/445) - Proposed Updates to Member Contribution Structure: Government Consultation

25 November 2024

• SI 2024/1208 – The State Pension Debits and Credits (Revaluation) Order 2024
• SI 2024/1209 – The State Pension Revaluation for Transitional Pensions Order 2024
• A&O Shearman LLP: What's New This Week 25 November 2024  – [Court of Appeal: Judgment Debtor Could not be Required to Access Pension - Pensions Dashboards: Updated Standards - Latest Revaluation Order]
• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation on Proposed Amendments to the Employee Contribution Rate Structure Within the Firefighters' Pension Scheme in Wales

22 November 2024

• The Pensions Regulator: Detailed Guidance: Funding and Investment  – Fast Track Submission Tests and Conditions
• 2024 USA: Securities Industry and Financial Markets Association v Secretary of State for Missouri [Investments - ESG - Regulation on ESG advice - Whether constitutional]

21 November 2024

• SI 2024/1174 – The Occupational Pensions (Revaluation) Order 2024
• Draft Regulations – The draft Teachers' Pensions Schemes (Amendment) Regulations 2025 (November 2024)
• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme: Miscellaneous Regulations Consultation

19 November 2024

• SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 Amendments made by these Regulations are included in this update.
• House of Commons (October 2014 onwards): Debates and Oral Answers 11 November 2024  – Pensioner Poverty; Pensions Review (11 November 2024)
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 11 November 2024  – Judicial Pensions (Amendment) Regulations 2024 (11 November 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 14 November 2024  – State Pension (Age Increase) (14 November 2024)

18 November 2024

• SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
• A&O Shearman LLP: What's New This Week 18 November 2024  – [Mansion House Speech: Interim Pensions Review Report and New Consultations - Accelerating Consolidation in the DC Market - DB Funding Code now in Force - High Court Overcomes Missing Documents and Execution Errors - TPR Publishes CDC Scheme Supervision and Enforcement Policy]
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 November 2024  – NPCC Police Pensions Bulletin 13 [npccbull13]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024  – Pension Schemes Newsletter 163 - October 2024 [psn163] Updated on GOV.UK

15 November 2024

• House of Commons (October 2014 onwards): Written Statements 12 November 2024  – Department for Education Local Government Pension Scheme (LGPS) Guarantee (12 November 2024)
• Department for Work and Pensions/HM Treasury: Pension Reform (Pensions Review)  – Pensions Investment Review: Unlocking the UK Pensions Market for Growth - Consultation on Reforms to the Defined Contribution Pension Market to Build Scale and Put Savers First
• Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Pensions Investment Review - Interim Report
• Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Local Government Pension Scheme (England and Wales): Fit for the Future
• Department for Work and Pensions: Pension Reform (Pensions Review)  – Pension Fund Investment and the UK Economy
• The Takeover Panel: The Takeover Code  – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 3 February 2025

14 November 2024

• Burges Salmon: Burges Salmon Legal Update 12 November 2024  – Pension Trustees Fiduciary Duties - Time for Clarification and/or Reform?
• XPS Group: XPS Insights October 2024  – Quarterly Pensions Watch: Autumn Budget - Speculated Changes Fail to Emerge
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 5 November 2024  – Draft Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 (5 November 2024)
• Pensions Administration Standards Association: PASA Standards 1.1  – Service Agreements Updated PASA Standards 1.1, 2.1-2.3, 3.1-3.4, 4.1 and 5.1-5.2

13 November 2024

• Hymans Robertson: Current Issues November 2024  – [Autumn Budget 2024: Pensions News - Extending Collectivization (Less Scary Than It Sounds) - Inflation Announcements Set Increase Expectations - Priority for MaPS Dashboard - HMRC Newsletters: October 2024 - Annual Report Season]
• Norton Rose Fulbright: Commentary November 2024  – UK Pensions Briefing: Budget October 2024
• The Pensions Regulator: Regulatory and Enforcement Policies  – Collective Defined Contribution Schemes Supervision and Enforcement Policy
• 2024 USA: American Council of Life Insurers v United States Department of Labor [Pension regulators - Imposition of a rule declaring investment advisers to personal pensions to be statutory fiduciaries - Whether regulatory creep - Whether statutory authority to make such a rule]

12 November 2024

• Finance Bill 2024/25 [Bill 125] (7 November 2024) Only selected provisions of this Bill have been included in this document.
• Finance Bill 2024/25 [Bill 125]: Explanatory Notes
• 2023 USA: American Council of Life Insurers v United States Department of Labor (Plaintiff Brief) [Fiduciary obligations - Whether imposition of fiduciary obligations by a government department on intermediaries was constitutional]

11 November 2024

• SI 2024/1143 – The Pensions Act 2004 (Code of Practice) (Defined Benefit Funding) Appointed Day Order 2024
• A&O Shearman LLP: What's New This Week 11 November 2024  – [Data Breaches: New ICO Resources on Communications - FTT Dismisses Appeal Against Loss of FP2014: Lefort V HMRC]
• Paul Newman KC: pensionsbarrister.com: On the Case November 2024  – Rectify Your Formal Defects Away!
• SSI 2024/272 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 Amendments made by these Regulations are included in this update.

8 November 2024

• 2024 Aus: Australian Securities and Investments Commission v Mercer Superannuation (Australia) [Greenwashing - Investments - Whether conduct liable to mislead the public]
• 2024 FTT (Tax): Haigh v HMRC [Taxation - Lifetime allowance - Fixed protection - Notice - Transitional protection - HMRC discretion - Whether tribunal should exercise HMRC discretion on public policy grounds - Ignorantia legis]

6 November 2024

• House of Commons (October 2014 onwards): Debates and Oral Answers 29 October 2024  – Cost of Living (Support for Pensioners) (29 October 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 28 October 2024  – Women's State Pension Age (PHSO Report) (28 October 2024)
• House of Commons (October 2014 onwards): Written Statements 30 October 2024  – Social Security (30 October 2024)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 86  – FPS Bulletin 86 - October 2024 [fpsbull86]
• 2024 USA: Wong v New York City Employees' Retirement System [Investments - Performance - Whether investment badly managed - Whether breach of duty of loyalty and prudence - Whether member had standing to sue - Public sector plan - Defined benefit plan - Fossil fuel divestment]

5 November 2024

• Paul Newman KC: pensionsbarrister.com: On the Case October 2024  – Mistaken Payments and Fixed Protection
• Government Actuary's Department: Technical Bulletins 1 November 2024  – Autumn Budget 2024: GAD Technical Bulletin
• Local Government Pensions Committee: LGPC Bulletin 256  – LGPC Bulletin 256 - October 2024 [lgpcbull256]

4 November 2024

• A&O Shearman LLP: What's New This Week 4 November 2024  – [Autumn Budget 2024: Bringing Pensions into the Scope of IHT - Autumn Budget 2024: Overseas Transfers - HMRC: Latest Pension Schemes Newsletter - PPF: Bespoke Discount Rate for Smaller Schemes on s143 Valuations]
• The Pensions Ombudsman: Factsheets & Information  – The Resolution Team

1 November 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024  – Pension Schemes Newsletter 164 - October 2024 [psn164]

31 October 2024

• SSI 2024/295 – The Firefighters' Pension Schemes (Scotland) Amendment (No 2) Order 2024
• The Pensions Ombudsman: Annual Reports  – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2023-2024: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

30 October 2024

• Pension Protection Fund: Consultation Documents and Responses October 2024  – Response to Consultation: S143 Valuation Guidance
• Pension Protection Fund: Guidance - Valuation Version H9  – Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004
• Pension Protection Fund: Guidance - Valuation Version B11  – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance With Section 143 of the Pensions Act 2004
• Pension Protection Fund: Guidance - Valuation Version D6  – Guidance for Actuaries Undertaking the Valuation Under Section 152 of the Pensions Act 2004 and Statement Setting out how the Board of the Pension Protection Fund will make a Funding Assessment under Section 152 (10C) of the Pensions Act 2004
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) October 2024  – Reducing Tax-free Overseas Transfers of Tax Relieved UK Pensions
• HM Treasury/HM Revenue & Customs: Taxation (Consultation Documents)  – Technical Consultation - Inheritance Tax on Pensions: Liability, Reporting and Payment

29 October 2024

• Draft Regulations – The draft Judicial Pensions (Amendment) Regulations 2024 (October 2024)
• XPS Group: XPS Insights October 2024  – PPF Maintains Lowest Ever Levy of £100m
• Ministry of Justice: Public Service Pensions (Costs)  – The Judicial Pensions (Amendment) Regulations 2024: Response to Consultation on the Draft Amendment Regulations
• The Pensions Ombudsman: Factsheets & Information  – How to Avoid the Ombudsman Updated on TPO website in October 2024

28 October 2024

• A&O Shearman LLP: What's New This Week 28 October 2024  – [TPR Publishes Pension Scam Case Studies - HMRC: Latest Pension Schemes Newsletter - TPR Blog Post on Risk-based Regulation - TPR Publishes Digital, Data and Technology Strategy]
• Pensions Policy Institute: PPI Briefing Note Number 138  – Lost Pensions 2024
• The Pensions Regulator: Regulatory Intervention Reports October 2024  – Friendly Pensions Limited
• 2024 USA: Baltimore v BP [Investments - Environmental, social and governance issues - ESG - Climate change - Fossil fuels - Fossil fuel companies - Whether fossil fuel companies knowingly contributed to pollution and environmental damage - Whether city has standing to sue - Whether deception]
• The Pensions Ombudsman: Factsheets & Information  – How We Investigate Complaints Updated on TPO website in October 2024

25 October 2024

• Norton Rose Fulbright: Commentary October 2024  – UK Pensions Briefing: Cyber and Data Security for Pension Schemes: Key Takeaways
• XPS Group: XPS Insights October 2024  – TPR's Interim Response to Statement of Strategy Consultation Published
• Pensions Administration Standards Association: Guidance - Dashboards  – Scheme Administrators Connecting AVCs to Dashboards - Guidance and Checklist
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024  – Pension Schemes Newsletter 163 - October 2024 [psn163]

24 October 2024

• Paul Newman KC: pensionsbarrister.com: In Focus October 2024  – Back Britain - But at What Cost?
• CAS-110660-N2T3  – Mr N [CAS-110660-N2T3] Determinations from September 2024 can be found under "The Pensions Ombudsman" in the Table of Documents

23 October 2024

• Hymans Robertson: Current Issues October 2024  – [How the SoS Package is Made - PPF Targets £100m of Levies, Again - Questions for the Pensions Review - Regulator Parses DB Funding Data - Making Short Work of Ombudsman Cases - How the Regulator will Enforce Dashboards Compliance - HMRC Newsletters: September 2024]
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 21 October 2024  – Pensions Regulator Defined Benefit Funding Code of Practice 2024 (21 October 2024)
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 10 October 2024  – NPCC Police Pensions Bulletin 12 [npccbull12]

22 October 2024

• Eversheds Sutherland: Speedbrief 17 October 2024  – Commercial Collective DC Schemes Move a Step Closer
• House of Commons (October 2014 onwards): Written Statements 22 October 2024  – Pensions Dashboard (22 October 2024)
• The Pensions Regulator: Corporate Information  – Digital, Data and Technology Strategy - Innovating for Better Saver Outcomes

21 October 2024

• A&O Shearman LLP: What's New This Week 21 October 2024  – [TPR Targets Continuous Improvement on ESG Matters - PPF Guidance on Its Power to Disapply Onerous Contract Terms - TPO Update on Role of Resolution Team]
• Paul Newman KC: pensionsbarrister.com: On the Case October 2024  – New from the Ombudsman's Office
• Pension Protection Fund: Guidance - Onerous Contracts  – PPF's Power to Modify Contracts

18 October 2024

• Paul Newman KC: pensionsbarrister.com: On the Case October 2024  – Recoupment - the View from Singapore
• House of Commons (October 2014 onwards): Debates and Oral Answers 7 October 2024  – Women's State Pension Age (Compensation) (7 October 2024)
• House of Commons (October 2014 onwards): Written Statements 14 October 2024  – National Wealth Fund Update (14 October 2024)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 85  – FPS Bulletin 85 - September 2024 [fpsbull85]

17 October 2024

• CAS-67125-N3Q5  – Mr H [CAS-67125-N3Q5] Determinations from August 2024 can be found under "The Pensions Ombudsman" in the Table of Documents

16 October 2024

• Local Government Pensions Committee: LGPC Bulletin 255  – LGPC Bulletin 255 - September 2024 [lgpcbull255]
• SI 2024/1012 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 The remaining amendments made these Regulations have now been published.

15 October 2024

• Finance Act 2004 [fa04] Note that amendments made by SI 2024/1012 to this Act, which have effect from the tax year 2024-25 but do not come into force until 18/11/24, are showing in the Current View from 06/04/2024 onwards. Links to a pdf have therefore been added, which will allow users to see this Act as in force prior to 18/11/24 but with amendments made by SI 2024/1012 highlighted in green (for new text) or underlined (text due to be repealed).

14 October 2024

• A&O Shearman LLP: What's New This Week 14 October 2024  – [Abolition of Lifetime Allowance: Further Regulations - Government Consults on Extending CDC Regime]
• Finance Act 2004 [fa04] The effects of SI 2024/1012 are included in this update.

11 October 2024

• SI 2024/1012 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.

8 October 2024

• Draft Regulations – The draft Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 (October 2024)

7 October 2024

• A&O Shearman LLP: What's New This Week 7 October 2024  – [TPR Publishes Regulatory Intervention Report: The Meghraj Pension Scheme - TPR: Latest Compliance and Enforcement Bulletin]

4 October 2024

• SSI 2024/272 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
• TLT LLP: Public Sector Focus September 2024  – What's Coming Up in Pensions - Public Sector Focus

30 September 2024

• A&O Shearman LLP: What's New This Week 30 September 2024  – [TPR Publishes Statement of Strategy Templates - Pensions Ombudsman: Expedited Decision-Making - TPR Publishes DB Funding Analysis 2024]
• The Pensions Regulator: Compliance and Enforcement Updates January-June 2024  – Compliance and Enforcement Bulletin January to June 2024
• The Pensions Regulator: Regulatory Intervention Reports 1 October 2024  – The Meghraj Group Pension Scheme

27 September 2024

• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024  – Occupational Defined Benefit Scheme Funding Analysis 2024
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024  – Newsletter on the Public Service Pensions Remedy - September 2024 Updated on GOV.UK to include the addition of Appendix B

25 September 2024

• The Pensions Regulator: Master Trust Bulletins September 2024  – Master Trust Bulletin

24 September 2024

• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October 2023 to March 2024 - Statistical Bulletin
• Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 200  – Technical Actuarial Standard 200: Insurance [tas 200] Version 2.0 effective from 1 January 2025

23 September 2024

• SI 2024/972 – The Firefighters' Pension Schemes (Miscellaneous Amendments) (Wales) Regulations 2024
• A&O Shearman LLP: What's New This Week 23 September 2024  – [HMRC: Latest Pension Schemes Newsletter - First-Tier Tribunal Rejects Fixed Protection Appeal]
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2024  – Interim Response to the Statement of Strategy Consultation
• The Pensions Regulator: Statements  – Statement of Strategy (superseded)

20 September 2024

• Norton Rose Fulbright: Commentary September 2024  – UK Pensions Briefing: Consultation on Listed Changes - an Update for Employers and Clarification of an Exclusion for Certain Transactions
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 September 2024  – NPCC Police Pensions Bulletin 11 [npccbull11]

19 September 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024  – Newsletter on the Public Service Pensions Remedy - September 2024

17 September 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024  – Pension Schemes Newsletter 162 - September 2024 [psn162]

16 September 2024

• A&O Shearman LLP: What's New This Week 16 September 2024  – [PPF Levy Consultation for 2025/26 - TPR Blog Post on Engagement with Administrators - Pension Wise Goes Digital - This Week: Pensions Academy Online, 17 and 19 September 2024]
• Eversheds Sutherland: Speedbrief 13 September 2024  – Pensions Dashboards: No Time to Waste

13 September 2024

• Pension Protection Fund: Levy Determinations - 2025/26 2025/26  – Deficit-Reduction Contributions Appendix
• Pension Protection Fund: Levy Determinations - 2025/26 2025/26  – PPF Deficit-Reduction Contributions Guidance in Respect of the Financial Year 1 April 2025 - 31 March 2026

12 September 2024

• Pensions Dashboards Programme (PDP): Draft Standards Version 1.1  – Technical Standards (replaced)
• Pension Protection Fund: Consultation Documents and Responses September 2024  – Levy Rules 2025/26 - Consultation Document

10 September 2024

• SI 2024/920 – The Police Pensions (Employer Contributions) (Amendment) Regulations 2024
• House of Commons (October 2014 onwards): Debates and Oral Answers 3 September 2024  – Occupational Pensions (Tax Relief); Cost of Living (Support for Pensioners) (3 September 2024)
• 2024 SDT: Solicitors Regulation Authority v Hogarty [Auto-enrolment - Deduction of pension contributions - Failure to pay provider - Whether unprofessional conduct - Whether lack of integrity - Whether lack of integrity if informing The Pensions Regulator but not other regulators]

9 September 2024

• A&O Shearman LLP: What's New This Week 9 September 2024  – [Call for Evidence: Pensions Investment Review - TPR: Dashboards Compliance and Enforcement Policy - Reminder: Pensions Academy Online]
• 2024 FTT (Tax): Foulkes v HMRC [Taxation - Self-invested personal pension - SIPP - Investments - Loans - Whether an unauthorised payment - Unauthorised payment surcharge - Whether reasonable]

6 September 2024

• The Pensions Regulator: Regulatory and Enforcement Policies  – Pensions Dashboards Compliance and Enforcement Policy
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2024  – Dashboards Compliance and Enforcement Policy: Consultation Response
• 2024 FTT (General Regulatory Chamber): Laker v HMRC [Taxation - Lifetime allowance - Fixed Protection 2012 - Meaning of 'year' - Whether 12 consecutive months or 12 aggregated months]

5 September 2024

• Local Government Pensions Committee: LGPC Bulletin 254  – LGPC Bulletin 254 - August 2024 [lgpcbull254]
• Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Pensions Investment Review: Call for Evidence
• 2024 FTT (General Regulatory Chamber): Cambridge Rare Books v The Pensions Regulator [Auto-enrolment - The Pensions Regulator - Breach of Unpaid Contributions Notice - Issue of Fixed Penalty Notice - Escalating Penalty Notice - Whether a defence]

4 September 2024

• Hymans Robertson: Current Issues September 2024  – [Coming to Terms with the Pensions Review - Establishing a Common Basis for Value - Regulator Rues Minimal-effort ESG Disclosures - Fun to Stay at the N-M-P-A - HMRC Newsletters: August 2024]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 84  – FPS Bulletin 84 - August 2024 [fpsbull84]
• Scottish Public Pensions Agency: Local Government (2024) 2 September 2024  – Changes to the Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023: Scottish Government Consultation 2024 Scottish Government Consultation and draft Regulations

3 September 2024

• A&O Shearman LLP: What's New This Week 2 September 2024  – [TPR Asks Trustees to Help Shape VFM Framework - Save the Date: Pensions Academy Online]
• XPS Group: XPS Insights September 2024  – FCA Consultation on New Value for Money Framework

30 August 2024

• SR 2024/159 – The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2024

29 August 2024

• SI 2024/880 – The Local Government Pension Scheme (Information) Regulations 2024 [lgps info]

27 August 2024

• A&O Shearman LLP: What's New This Week 27 August 2024  – [Details of Government Pensions Review Published - Pensions Dashboards: Code of Connection - Save the Date: Pensions Academy Online]
• Burges Salmon: Burges Salmon Legal Update 23 August 2024  – Getting "Data Ready" for Pensions Dashboard Connection
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2024
• Norton Rose Fulbright: Commentary August 2024  – UK Pensions Briefing: Five Top Tips for Pension Dashboard Readiness

23 August 2024

• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.1 & 1.2  – Code of Connection (replaced)

21 August 2024

• Financial Markets Law Committee (FMLC): Investment (Environmental, Social and Governance)  – Pension Fund Trustees and Fiduciary Duties: Decision-making in the Context of Sustainability and the Subject of Climate Change Our thanks to the Financial Markets Law Committee for allowing us to include this report
• 2024 Ind: Canadian International School v Union of India [Benefits - Constitution - Different pension contributions for foreign workers - Whether arbitrary]

20 August 2024

• 2024 FTT (General Regulatory Chamber): Gianni's Glasgow v The Pensions Regulator [Auto-enrolment - Unpaid Contributions Notice - Enforcement Notice - Whether notices properly issued - Whether notices properly received - Burden of proof - The Pensions Regulator review of decisions - Time limits - Duty of Regulator to be proportionate in application of penalties]

19 August 2024

• A&O Shearman LLP: What's New This Week 19 August 2024  – [Increase in NMPA from April 2028: New PASA Guidance - New Podcast Series from our Insurance Team - Save the Date: Pensions Academy Online]
• Eversheds Sutherland: Speedbrief 16 August 2024  – New DB Funding Regime: Six Things You Should Know (UK)
• XPS Group: XPS Insights August 2024  – TPR's Final Draft Funding Code Released Ahead of New Regime Coming into Effect

16 August 2024

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 8 August 2024  – NPCC Police Pensions Bulletin 10 [npccbull10]
• Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review)  – Terms of Reference

15 August 2024

• CAS-110527-P0V7  – Mr S [CAS-110527-P0V7] Determinations from July 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• 2024 EAT: Clayson v Ministry of Justice [Discrimination - Part-time employees - Choice of comparator - Judicial pensions - Whether part-time recorders differed from circuit judges]
• 2024 USA: McCauley v The PNC Financial Services Group [Discrimination - Part-time employees - Choice of comparator - Judicial pensions - Whether part-time recorders differed from circuit judges]

14 August 2024

• Pensions Administration Standards Association: Guidance - Normal Minimum Pension Age  – Preparing for the Change to Normal Minimum Pension Age (NMPA)

12 August 2024

• A&O Shearman LLP: What's New This Week 12 August 2024  – [Financial Conduct Authority Consults on New VFM Framework - HMRC's Latest Pension Schemes Newsletter - Save the Date: Pensions Academy Online, 17 and 19 September 2024]

9 August 2024

• 2024 FTT (General Regulatory Chamber): Been London Design v The Pensions Regulator [Auto-enrolment - Compliance Note - Penalty Notice - Change of address of registered office - Whether notice properly served]
• 2024 USA: Moore v Humana [Class action - Whether breach of fiduciary duty of prudence - Whether failure to adequately monitor other fiduciaries - Whether imprudent process' to administer a plan leading to excessive recordkeeping fees - Evidence - Expert evidence]

8 August 2024

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 83  – FPS Bulletin 83 - July 2024 [fpsbull83]
• NEST Corporation: National Employment Savings Trust  – Rules of the National Employment Savings Trust [nest rules] Contains a link to a document comparison showing the differences between this version (which comes into force on 5 August 2024) and the previous version (which came into force on 9 September 2019).
• 2024 FTT (General Regulatory Chamber): Caldwell v The Pensions Regulator [The Pensions Regulator - Governance - Chair's statement - Governance statement - Defined contribution scheme - Money purchase scheme - Penalty for failure to file - Penalty notice - Penalty notice]
• 2024 FTT (General Regulatory Chamber): Philip Freeman Mobile Welders v The Pensions Regulator [Auto-enrolment - Compliance Notice - Whether sent by Regulator - Whether received by firm - Whether presumption of service is rebuttable]

7 August 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2024  – Pension Schemes Newsletter 161 - August 2024 [psn161]
• 2021 CA: Adams v Options UK Personal Pensions [Self-invested personal pension (SIPP) - Contract between consumer and provider - Whether enforceable - Costs - Consequential relief - Quantum of loss]
• 2024 KB: McHale v Dunlop [Small self-administered pension scheme - Investments - Failed investments - Whether adviser liable]

6 August 2024

• 2024 CA: Clark v Chief Constable of Derbyshire [Equal treatment - Discrimination - Police pensions - Disablement gratuity - Whether disablement gratuity part of an occupational pension scheme]

5 August 2024

• A&O Shearman LLP: What's New This Week 5 August 2024  – [DB Funding Code Laid in Parliament - TPR Updates DB Superfund Guidance - TPR Publishes Review of Trustee ESG Compliance - Save the Date: Pensions Academy Online 17 and 19 September 2024]
• Hymans Robertson: Current Issues August 2024  – [Keep Calm and Keir-y on - Taking the Brakes Off Pensions in the King's Speech - Funding Code, Reprised & Revised - Early News on Promised Review - Supercharging Superfunds - Member 'Interests' Embrace Future Accrual & Salary Link - Regulator's Fine Unreasonable & Disproportionate - DC Scheme Returns]
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Step-down Factors Actuarial factors from 1 November 2024

2 August 2024

• Eversheds Sutherland: Speedbrief 26 July 2024  – UK Court of Appeal Says Section 37 Confirmations Required for Future Service Changes
• Local Government Pensions Committee: LGPC Bulletin 253  – LGPC Bulletin 253 - July 2024 [lgpcbull253]
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Early Retirement Factors Actuarial factors from 1 November 2024
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Late Retirement Factors Actuarial Factors from 1 November 2024

1 August 2024

• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Commutation Factors Actuarial factors from 1 November 2024

31 July 2024

• The Pensions Regulator: Consultation - Consultation Reports and Responses 2024  – Response to Fast Track and Regulatory Approach Consultation

30 July 2024

• The Pensions Regulator: Codes of Practice (current) DB Code  – Defined Benefit Funding Code of Practice [tpr db code] Draft to lie before Parliament for forty days, during which time either House may resolve that the code be not made.
• The Pensions Regulator: Codes of Practice (current) Explanatory Memorandum  – Explanatory Memorandum to The Pensions Regulator's Defined Benefit Funding Code of Practice 2024
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2024  – Response to Our Draft DB Funding Code of Practice Consultation

29 July 2024

• A&O Shearman LLP: What's New This Week 29 July 2024  – [Court of Appeal Dismisses Virgin Media Appeal - Government Launches Pensions Review - DC Scheme Returns - Box Clever Saga Likely to End in Settlement]
• Paul Newman KC: pensionsbarrister.com: On the Case July 2024  – BBC English: CA Rules on Meaning of "Interests"
• Paul Newman KC: pensionsbarrister.com: On the Case July 2024  – Virgin Media: CA Gives No Respite
• 2023 USA: Bakery Drivers Local 550 and Industry Pension Fund v Pension Benefit Guaranty Corporation [Pension fund insolvency insurance - Pension Benefit Guaranty Corporation]
• 2023 UT: Secretary of State for Work and Pensions v NS [Social security - Impact on payments of right to state second pension - Obligation to disclose pension receipts by recipient of social security payments - Whether breach - Whether appropriate to impose penalty - Duty to disclose]

26 July 2024

• House of Commons (October 2014 onwards): Written Answers 25 July 2024  – Pensions and Social Security Benefits (Armed Forces); State Retirement Pensions (Women); Women against State Pension Inequality (25 July 2024)
• 2024 Ire: Casey v Bank of Ireland [Personal pensions - Pension as security for a loan - Whether time runs from the date of the representations for the loan, or the time when the loan has crystalised]

25 July 2024

• House of Commons (October 2014 onwards): Written Answers 22 July 2024  – Retirement; Mineworkers' Pension Scheme; Retirement (Public Sector); State Retirement Pensions (Women) (22 July 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 24 July 2024  – European Investment Bank (24 July 2024)
• CAS-58621-D0Y0  – Mr N [CAS-58621-D0Y0] Determinations from June 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2024  – Newsletter on the Public Service Pensions Remedy - July 2024
• 2024 CA: Virgin Media Ltd v NTL Pension Trustees II Ltd & Ors

24 July 2024

• Norton Rose Fulbright: Commentary July 2024  – UK Pensions Briefing: The Pensions Regulator's Developing Approach to Enforcement of Administration Breaches
• Redington: The Defined Contrarian (series discontinued) July 2024  – The Defined Contrarian: Q2 2024
• XPS Group: XPS Insights July 2024  – Quarterly Pensions Watch: Pension Schemes Bill Announced
• House of Commons (October 2014 onwards): Debates and Oral Answers 22 July 2024  – Debate on the Address (22 July 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 22 July 2024  – King's Speech (4th Day) (22 July 2024)
• CAS-56878-Q0F5  – Mrs I [CAS-56878-Q0F5] Determinations from May 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• 2024 USA: Piercy v AT&T [Buy-outs - Buy out with insurer - Whether private-equity backed insurer is too risky for trustees and/or plan sponsors to accept as counterparty]

23 July 2024

• The Pensions Regulator: Master Trust Bulletins July 2024  – Master Trust Bulletin Our thanks to TPR for allowing us to carry its Master Trust Bulletins. The collection can be found under "The Pensions Regulator" sub-heading on the "Other Regulatory Materials" page of the Table of Documents.
• 2024 USA: State of Utah v Su [Investments - Fiduciary obligations - Environmental, social and governance criteria (ESG): whether to take ESG criteria into consideration - Government guidance - Whether breach of fiduciary obligations]

22 July 2024

• A&O Shearman LLP: What's New This Week 22 July 2024  – [New Pension Schemes Bill Announced - Sustainability and Pension Fund Investing: Link to Webinar Recording]
• CAS-44594-N4P2  – Mrs D [CAS-44594-N4P2] Determinations from April 2024 can be found under "The Pensions Ombudsman" in the Table of Documents

18 July 2024

• 2024 USA: Arlington Heights Police Pension Fund v Pritzker [Fund management - Investments - Consolidation of asset management of smaller pension funds - Illinois - Whether statute enforcing consolidation was constitutional - Whether constitutional protection of benefits of state employees adversely affected by consolidation of investment management - Whether member/employees have right merely to benefits or to funded benefits]
• 2019 Aus: McVeigh v Retail Employees Superannuation (REST) [Investments - Climate change issues - Costs - Litigation - Whether public interest litigation - Information - Whether pension fund obliged to deliver detailed information on climate change issues in relation to investments - Whether cap on costs is appropriate - Duties of superannuation trustees in relation to climate change - Australia]

16 July 2024

• Trusts and Succession (Scotland) Act 2024: Explanatory Notes [tssa24expl]
• 2009 Ch: HR Trustees v German [Conversion of defined benefits arrangements to defined contributions - Amendment of scheme - Whether underpin required]

15 July 2024

• A&O Shearman LLP: What's New This Week 15 July 2024  – [Court of Appeal: Member 'Interests' Include Future Service Benefits - First-Tier Tribunal: Time to Pay Allowed Before Escalating Penalty]

12 July 2024

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 11 July 2024  – NPCC Police Pensions Bulletin 9 [npccbull9]

11 July 2024

• SSI 1990/510 – The Electricity (Protected Persons) (Scotland) Pension Regulations 1990 Added after user request
• Paul Newman KC: pensionsbarrister.com: On the Case July 2024  – Proving Lost Deeds: an Australian Perspective

10 July 2024

• 2024 CA: British Broadcasting Corporation v BBC Pension Trust Ltd
• 2024 CA: Options UK Personal Pensions v Financial Ombudsman Service [Investments - Self-invested personal pension - Failed investments - Whether SIPP provider has a duty to perform due diligence on self-investments - Judicial review]

8 July 2024

• A&O Shearman LLP: What's New This Week 8 July 2024  – [Fixed Penalty Notice Revoked: TPR Communications not Received - Fixed Protection: Loss of Protection Confirmed Due to Benefit Accrual - Final Reminder: Sustainability and Pension Fund Investing]

5 July 2024

• Eversheds Sutherland: Speedbrief 4 July 2024  – Pensions Ombudsman Revamps its Delivery Model
• Hymans Robertson: Current Issues July 2024  – [Electioneering - Tribunal tide turns against Regulator - Chair's statement fining not fully mandatory - Ombudsman falls back to 'IDRP-first' position - Public sector round-up]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 82  – FPS Bulletin 82 - June 2024 [fpsbull82]
• 2023 USA: State of Utah v Secretary of Labor [Investments - Investment policy - Adoption of environmental, social and governance (ESG) objectives - Whether ESG investing is lawful]
• 2024 FTT (Tax): Trachtenberg v HMRC [Self-invested personal pension (SIPP) - Investments - Loans - Tax - Whether unauthorised payment - Whether unauthorised payment surcharge]

4 July 2024

• 2024 FTT (Tax): NBC (Administration Services) v HMRC [Taxation - Registration of schemes with HMRC - Whether registration can be withdrawn - Pensions liberation - Whether a tribunal can review an exercise of discretion by HMRC - Request for information by HMRC - Whether out of time - Whether validly requested - Scheme sanction charge - Unauthorised payments charge]

3 July 2024

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 June 2024  – NPCC Police Pensions Bulletin 8 [npccbull8]
• 2017 Info Comm: X v The Pensions Regulator (No 2) [Freedom of information - Auto enrolment - Whether a right to see information held by regulator in relation to breaches - Whether information was restricted]

2 July 2024

• 2024 UT: A D Bly Groundworks v HMRC [Taxation - Future pension payments - Whether allowable - Unfunded unapproved retirement benefits scheme (UURBS) - Purpose of payments - Whether for pensions or tax reduction]
• 2024 Info Comm: X v Cabinet Office [Civil service pensions - Internal management note - Scheme Compliance Unit Directives - Whether disclosable under Freedom of Information Act]

1 July 2024

• A&O Shearman LLP: What's New This Week 1 July 2024  – [Signposting Members to The Pensions Ombudsman - Sustainability and Pension Fund Investing: Priorities and Politics in the US, EU and UK]
• Local Government Pensions Committee: LGPC Bulletin 252  – LGPC Bulletin 252 - June 2024 [lgpcbull252]

28 June 2024

• Paul Newman KC: pensionsbarrister.com: In Focus June 2024  – Illiquid SASSs: A Way Forward?

27 June 2024

• Pensions Policy Institute: PPI Briefing Note General Election Briefing Note 3  – Manifestos and Later Life Provision Briefing Paper
• 2024 FTT (General Regulatory Chamber): Venetian Plastering North West v TPR [Auto-enrolment - Compliance - Declaration of compliance - Failure to make return - Penalty - Whether reasonable excuse for non-compliance]

26 June 2024

• 2024 CoP: Irwin Mitchell Trust Corporation v PW [Investments - Asset management - Conflicts of interest - Trusteeship - Fiduciary management - Whether trustee can appoint connected party to be asset manager]

25 June 2024

• Norton Rose Fulbright: Commentary June 2024  – UK Pensions Briefing: General Election 2024: A New Pensions Policy Agenda?
• XPS Group: XPS Insights June 2024  – General Election 2024: What Do the Parties' Manifestos Say About Pensions?

24 June 2024

• A&O Shearman LLP: What's New This Week 24 June 2024  – [Penalty for Breach of Chair's Statement Requirements: What Does 'Must' Mean? - Tribunal Revokes 'Disproportionate and Oppressive' Escalating Penalty Notice - Presumption of Service was Rebutted by Clear Evidence - TPO Tightens Pre-complaint IDR Requirement - Sustainability and Pension Fund Investing: Priorities and Politics in the U.S., EU and UK]
• Pensions Policy Institute: PPI Briefing Note General Election Briefing Note 2  – Automatic Enrolment Contributions Briefing Paper

20 June 2024

• Paul Newman KC: pensionsbarrister.com: In Focus June 2024  – Finance Act 2024 - New Lump Sum Rules
• SR 2024/130 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.

19 June 2024

• 2023 UT: ScottishPower v HMRC [Regulation - Fines - Taxation - Whether regulatory fines deductible for tax purposes - Whether compensation to customers in lieu of fines deductible]
• 2024 Ch: The Tintometer v Pitmans [Advice - Legal advice - Amendment of deed - Solicitors - Whether negligent - Procedure - Costs - Litigation - Limitation periods]

18 June 2024

• Eversheds Sutherland: Speedbrief 13 June 2024  – What Does the UK General Election Mean for Workplace Pensions?

17 June 2024

• SR 2024/130 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) Regulations (Northern Ireland) 2024 Amendments made by these Regulations will be included in a future update.
• A&O Shearman LLP: What's New This Week 17 June 2024  – [Manifesto Round-up - Pensions Equity Group - Reducing the Gender Pension Gap]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2024  – Newsletter on the Public Service Pensions Remedy - June 2024
• 2024 KB: Crescent Gas Corporation v National Iranian Oil Company [Investments - Property - Transfer from sponsor to fund - Whether subject to court order against sponsor - International pensions - Iran]

14 June 2024

• 2024 CA: British Medical Association v HM Treasury [Public sector plans - Unfunded plans - Discrimination - Age discrimination - Judicial review]

13 June 2024

• SSI 2024/164 – The Trusts and Succession (Scotland) Act 2024 (Commencement No 1) Regulations 2024
• Paul Newman KC: pensionsbarrister.com: On the Case June 2024  – Trust Me, I'm a Dolphin!
• TLT LLP: Public Sector Focus June 2024  – What's Coming Up in Pensions - Public Sector Focus Our thanks to TLT LLP for allowing us to carry the "Public Sector Focus" series in our Commentary collection. This series provides an update of key developments for public sector pensions. The collection can be found under the "TLT LLP" sub-heading on the "Commentary" page of the Table of Documents.

12 June 2024

• 2023 FTT (General Regulatory Chamber): Evans One v TPR [Auto-enrolment - Failure to file compliance notice with The Pensions Regulator - Fixed penalty notice - Compliance Notice - Failure by employer to file a redeclaration of compliance - Burden of proof]

11 June 2024

• A&O Shearman LLP: What's New This Week 10 June 2024  – [TPR: Fine Imposed for Withholding Information - PASA Guidance: 'Data Presence v Accuracy']
• 2022 FTT and UT: Robins v Secretary of State for Work and Pensions [State scheme - Contracting-out - Contracted-out deduction - Survivor's benefits - Whether a person in receipt of a full state pension by virtue of their own contributions could not enjoy their spouse's derived survivor's pension in addition]

10 June 2024

• Hymans Robertson: Current Issues June 2024  – [Election circumspection - Dashboards update - Qualified support for novel DB products - Regulator looks to the future (it's only just begun) - HMRC newsletters: May 2024]
• The Takeover Panel: The Takeover Code  – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 30 April 2024

7 June 2024

• Burges Salmon: Burges Salmon Legal Update 4 June 2024  – General Code of Practice: How We Can Help to Reduce the Burden
• XPS Group: XPS Insights June 2024  – General Election Announcement Stalls Pensions-related Decisions
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 81  – FPS Bulletin 81 - May 2024 [fpsbull81]

5 June 2024

• CAS-81732-G9M7  – Ms E [CAS-81732-G9M7] Determinations from March 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• Local Government Pensions Committee: LGPC Bulletin 251  – LGPC Bulletin 251 - May 2024 [lgpcbull251]

4 June 2024

• Pensions (Special Rules for End of Life) Bill 2023/24 [HL Bill 80] (20 May 2024)

3 June 2024

• Finance (No 2) Act 2024 [fa24(2)] Only selected provisions of this Act have been included in this document.
• A&O Shearman LLP: What's New This Week 3 June 2024  – [HMRC Pension Schemes Newsletter 160 - Work and Pensions Committee: Key Points from Norton Inquiry - Changes to PPF Valuation Assumptions for Smaller Schemes]
• House of Commons (October 2014 onwards): Debates and Oral Answers 16 May 2024  – Women's State Pension Age (Ombudsman Report); Mineworkers' Pension Scheme (16 May 2024)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2024  – Pension Schemes Newsletter 160 - May 2024 [psn160]

31 May 2024

• Paul Newman KC: pensionsbarrister.com: On the Case May 2024  – Unreported Decision on Calculation of Final Salary Underpins
• House of Commons (October 2014 onwards): Debates and Oral Answers 2 May 2024  – Pension Schemes (2 May 2024) Commons debate

30 May 2024

• Scottish Public Pensions Agency: Local Government (2024) May 2024  – Discretion for Administering Authorities to Determine the Amount of Exit Credit - Local Government Pension Scheme (LGPS): Scottish Government Consultation 2024 Scottish Government Consultation and draft Regulations

29 May 2024

• Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 310  – Technical Actuarial Standard 310: Collective Money Purchase Pensions
• 2024 CA: Railways Pension Trustee Company v Atos IT Services UK [Funding - Deficit - Group scheme - Sectionalised scheme - Actuarial powers - Actuarial discretion - Interpretation of level of discretion - Shared-cost scheme - Whether actuary could consider whether employee members could afford fully-increased contributions]

28 May 2024

• A&O Shearman LLP: What's New This Week 28 May 2024  – [Pensions Ombudsman: Planned Changes to Operating Practices - TPR Announces Data Quality Regulatory Initiative]

24 May 2024

• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2024  – Occupational Defined Contribution Landscape in the UK 2023
• SR 2024/117 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.

23 May 2024

• SR 2024/116 – The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2024
• SR 2024/117 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations will be included in a future update.
• Norton Rose Fulbright: Commentary May 2024  – UK Pensions Briefing: Pensions Regulator Publishes its Annual Funding Statement 2024 and Corporate Plan 2024-27 in "Rapidly Shifting" Pensions Market
• Paul Newman KC: pensionsbarrister.com: On the Case May 2024  – Challenging FOS Decisions: the Options Case

22 May 2024

• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.2 & 1.3  – Data Standards (replaced) Removed “not in the future” under ‘validation’ for item 2.017

21 May 2024

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2024

20 May 2024

• A&O Shearman LLP: What's New This Week 20 May 2024  – [PASA Update on Plans for Dashboards Guidance - TPR: DC Pensions Landscape Report 2023]
• Pensions Policy Institute: PPI Briefing Note Number 137  – How Might CDC Develop in the UK?

17 May 2024

• XPS Group: XPS Insights May 2024  – The Pensions Regulator’s Annual Funding Statement 2024
• National Audit Office: Pensions Dashboards Programme HC 732 Session 2023-24  – Investigation into the Pensions Dashboards Programme

16 May 2024

• Hymans Robertson: Current Issues May 2024  – [DB annual funding statement, 2024 - DB funding gets FIS-ical - Regulator settles with FSD targets - Ombudsman shaves overpayments claim - HMRC newsletters: April]
• Paul Newman KC: pensionsbarrister.com: On the Case May 2024  – McCloud Costs Directions: BMA v HM Treasury
• Redington: The Defined Contrarian (series discontinued) January 2024  – The Defined Contrarian: Q1 2024
• TLT LLP: SIPP and SSAS Round-up Spring 2024  – SIPP and SSAS Round-up - Spring Edition 2024
• Financial Reporting Council: Accounting Standards FRS 102  – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs: Periodic Review 2024 - March 2024"

15 May 2024

• A&O Shearman LLP: What's New This Week 13 May 2024  – [HMRC: Pension Schemes Newsletter Plus FAQS - Standards for Pensions Dashboards Published - TPR Corporate Plan 2024-27]

14 May 2024

• The Pensions Regulator: Selected Research & Analysis - Other Research Reports  – Review of Climate-related Disclosures by Occupational Pension Schemes 2024
• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (April 2024)

13 May 2024

• CAS-46702-B9D7  – Mr R [CAS-46702-B9D7] Determinations from February 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
• HM Treasury: Directions 20 March 2024  – The Public Service Pensions (Exercise of Powers, Compensation and Information) (Amendment) Directions 2024
• The Pensions Regulator: Statements  – Annual Funding Statement 2024

10 May 2024

• Pensions Dashboards Programme (PDP): Draft Standards Versions 1.2 & 1.3  – Data Standards (replaced)

9 May 2024

• 2024 Ch: Newell Trustees v Newell Rubbermaid UK Services [Benefits - Conversion of final salary benefits to money-purchase benefits - Conversion of defined benefit arrangements to defined contribution arrangements - Interim deeds - Interpretation - Whether age discrimination - The use of advice - Whether the court will disturb arrangements set in place many years previously (laches)]

8 May 2024

• Norton Rose Fulbright: Commentary April 2024  – UK Pensions Briefing: The 2024 Pension Tax Changes: Five Thing to Know and Three Things to Do

7 May 2024

• State Pension Age (Compensation) Bill 2023/24 [Bill 164] (7 February 2024)

3 May 2024

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 80  – FPS Bulletin 80 - April 2024 [fpsbull80]

2 May 2024

• Paul Newman KC: pensionsbarrister.com: On the Case May 2024  – Lessons from the PO on Recoupment and Overpayments
• Local Government Pensions Committee: LGPC Bulletin 250  – LGPC Bulletin 250 - April 2024 [lgpcbull250]
• 2024 Ch: Avon Cosmetics v Dalriada Trustees (No 2) [Documentation - Amendment - Fetter on power of amendment]

1 May 2024

• Paul Newman KC: pensionsbarrister.com: In Focus April 2024  – The Pro-rating of Pension Increases

30 April 2024

• Paul Newman KC: pensionsbarrister.com: In Focus April 2024  – Pension Crimes, Fines and Insolvency Practitioners

29 April 2024

• A&O Shearman LLP: What's New This Week 29 April 2024  – [TPR Publishes Annual Funding Statement - TPR Blog Post on New DB Models for Savers]

26 April 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2024  – Pension Schemes Newsletter 159 - April 2024 [psn159]

24 April 2024

• XPS Group: XPS Insights April 2024  – Q2 2024 Outlook for Pension Scheme Trustees and Employers

23 April 2024

• Eversheds Sutherland: Speedbrief 15 April 2024  – The Importance of Marking Pensions Correspondence 'Private and Confidential' - Farley v Paymaster [2024] EWHC 383 (KB)

22 April 2024

• A&O Shearman LLP: What's New This Week 22 April 2024  – [Dashboards Guidance on Calculating Accrued Pot Values - Unpaid Carer's Leave: New Right from 6 April 2024]
• House of Lords (October 2014 onwards): Debates and Oral Answers 26 March 2024  – Women's State Pension Age (26 March 2024)
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 144  – Defined Benefit Pension Schemes: Third Report of Session 2023-24

19 April 2024

• Eversheds Sutherland: Speedbrief 12 April 2024  – Pensions Dashboards Update - The Clock is Ticking

18 April 2024

• House of Commons (October 2014 onwards): Debates and Oral Answers 25 March 2024  – Women's State Pension Age (25 March 2024)

16 April 2024

• SI 2024/491 – The Armed Forces Pensions (Amendment) Regulations 2024
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 79  – FPS Bulletin 79 - March 2024 [fpsbull79]

15 April 2024

• A&O Shearman LLP: What's New This Week 15 April 2024  – [Transition Plan Taskforce Publishes New Resources - Pensions Regulator Publishes Review of Pension Scheme Climate Reports]
• Local Government Pensions Committee: LGPC Bulletin 248  – LGPC Bulletin 248 - Annual update March 2024 [lgpcbull248]
• Local Government Pensions Committee: LGPC Bulletin 249  – LGPC Bulletin 249 - March 2024 [lgpcbull249]

12 April 2024

• Hymans Robertson: Current Issues April 2024  – [Parliamentary Committee Flies the Flag for UK DB - New Timetable for Dashboards Connections - Strategy-statement Specs - Abolition Angst - A Public-sector Approach to Private-sector DB Consolidation - Revoking CoPs & General Disorder - Surplus-refund Tax Cut - Lesser of Two Evils for the General Levy - SI-lent Spring - PPF Goes Bespoke for Assessment Assumptions - HMRC Newsletters: March 2024]
• Paul Newman KC: pensionsbarrister.com: On the Case April 2024  – Recent Ombudsman Determinations on Pension Scams

8 April 2024

• A&O Shearman LLP: What's New This Week 8 April 2024  – [LTA Abolition: HMRC Pension Schemes Newsletters - DB Funding Changes Now in Force (Subject to Transitional Provisions) - General Code Now Live - Pensions Dashboards: Staging Timetable Published - TPR Regulatory Intervention Report: Newburgh Engineering - PPF Consults on Discount Rate for Smaller Schemes - FCA Consults on Guidance for Dashboards Service Providers]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2024  – Pension Schemes Newsletter 158 - April 2024 [psn158]

5 April 2024

• SI 2024/462 – The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024 [fis]
• The Pensions Regulator: Regulatory Intervention Reports March 2024  – Newburgh Engineering Co Ltd Pension and Assurance Scheme

4 April 2024

• SI 2024/451 – The Pension Schemes Act 2021 (Commencement No 8 and Transitional Provisions) Regulations 2024

3 April 2024

• 2024 Ch: Avon Cosmetics v Dalriada Trustees [Documents - Amendments - Whether amendment was valid in light of fetter on amendment - Whether amendment failed in whole or in part]

28 March 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024  – Pension Schemes Newsletter 157 - March 2024 [psn157]
• Taskforce for Social Factors (TSF): Guidance - Social Factors March 2024  – Considering Social Factors in Pension Scheme Investments: Guide from the Taskforce on Social Factors: Final Report
• Parliamentary and Health Service Ombudsman: State Pension Reform  – Women's State Pension Age: Our Findings on Injustice and Associated Issues

26 March 2024

• SI 2024/431 – The Pensions Act 2004 (General Code of Practice) (Appointed Day, Amendment and Revocations) Order 2024
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2023
• XPS Group: XPS Insights March 2024  – The Pensions Regulator (TPR) Launches Statement of Strategy Consultation
• House of Commons (October 2014 onwards): Written Statements 25 March 2024  – Pensions Dashboard Update (25 March 2024)
• Pension Protection Fund: Consultation Documents and Responses March 2024  – Consultation Document: S143 Valuation Assumptions

25 March 2024

• A&O Shearman LLP: What's New This Week 25 March 2024  – [TPR Action and Commentary on Value for Money - Pensions Dashboards: Latest Update - Next Edition]
• Paul Newman KC: pensionsbarrister.com: In Focus March 2024  – Avon Cosmetics: A Critical Analysis
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 27 February 2024  – Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024; Social Security Benefits Up-rating Order 2024; Guaranteed Minimum Pensions Increase Order 2024 (27 February 2024)
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 27 February 2024  – Draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023 (27 February 2024)

22 March 2024

• Finance (No 2) Bill 2023/24 [Bill 179] (12 March 2024) Only selected provisions of this Bill have been included in this document.
• Eversheds Sutherland: Speedbrief 21 March 2024  – LTA Abolition Amending Regulations Finally Issued
• Norton Rose Fulbright: Commentary March 2024  – UK Pensions Briefing: The General Code and Scheme Governance – The Big Picture
• Paul Newman KC: pensionsbarrister.com: In Focus March 2024  – Historic Discrimination and Pension Schemes
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 March 2024  – NPCC Police Pensions Bulletin 5 [npccbull5]
• SI 2024/356 – The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 Amendments made by these Regulations are included in this update.

21 March 2024

• SR 2024/50 – The Health and Social Care Pension Schemes (Partial Retirement etc) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.

20 March 2024

• House of Lords (October 2014 onwards): Debates and Oral Answers 27 February 2024  – Gender Pay Gap (27 February 2024)

18 March 2024

• A&O Shearman LLP: What's New This Week 18 March 2024  – [Regulations Published on Lifetime Allowance Changes - Tax Charge on Refunds of Surplus to be Reduced from 6 April 2024 - Annual Pensions Increase (Review) Order Published]

15 March 2024

• SI 2024/357 – The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
• SI 2024/372 – The Pensions Increase (Review) (No 2) Order 2024
• Burges Salmon: Burges Salmon Legal Update 12 March 2024  – International Data Transfers: Actions for Pension Schemes
• Hymans Robertson: Current Issues March 2024  – [Freeing DB to Do Better; [Amendment] Powers and Riches Never Want Advocates; Auto-enrolment News; England Expects - Fiduciary Duty; More Expected from Professional Trustee; HMRC Newsletters - February 2024; Small Pots Delivery Group; Thar She Blows - the PPF Levy Ceiling; Dashboard Operators Require Authorization]
• XPS Group: XPS Insights March 2024  – Spring Budget 2024 Brings No Big Surprises to Pensions
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024  – Lifetime Allowance Guidance Newsletter - March 2024 Additional information added to questions 14, 20 and 37.

14 March 2024

• SI 2024/356 – The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2024  – The Authorised Surplus Payments Charge (Variation of Rate) Order 2024

13 March 2024

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024  – Lifetime Allowance Guidance Newsletter - March 2024

12 March 2024

• SR 2024/49 – The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2024

11 March 2024

• SI 2024/335 – The Authorised Surplus Payments Charge (Variation of Rate) Order 2024
• A&O Shearman LLP: What's New This Week 11 March 2024  – [Spring Budget 2024 - TPR Consults on Statement of Strategy Requirements - HMRC Lifetime Allowance Guidance Newsletter - New Guidance for Trustees on Social Factors - Codes of Practice to be Revoked from 28 March 2024 - Annual GMP Increase Order - Government Responds to General Levy Review]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 78  – FPS Bulletin 78 - February 2024 [fpsbull78]
• 2023 USA: Held v Montana [Investments - Climate change - Legislation - Constitutional law - Whether legislation which forbade the state and its agents from considering climate change in its environmental reviews]

8 March 2024

• SI 2024/331 – The Pensions Increase (Review) Order 2024
• SI 2024/334 – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2024
• SI 2024/281 – The National Health Service Pension Schemes (Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.

7 March 2024

• Pensions (Extension of Automatic Enrolment) Act 2023: Explanatory Notes [peaea23expl]

6 March 2024

• SI 2024/264 – The Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulations 2024
• SI 2024/284 – The Social Security Revaluation of Earnings Factors Order 2024 [soc sec reval 24]
• Finance Act 2024 [fa24] Amendments made by this Act (including those to FA 2004 and ITEPA 2003) are included in this update.

5 March 2024

• SI 2024/243 – The Guaranteed Minimum Pensions Increase Order 2024
• SI 2024/281 – The National Health Service Pension Schemes (Amendment) Regulations 2024 Amendments made by these Regulations will be included in a future update.
• SI 2024/290 – The Public Service Pensions Revaluation Order 2024
• Local Government Pensions Committee: LGPC Bulletin 247  – LGPC Bulletin 247 - February 2024 [lgpcbull247]
• Pension Protection Fund: Discussion Documents  – Public Sector Consolidator Design - PPF Discussion Document
• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2023 - the Government Response

4 March 2024

• SI 2024/251 – The Carer's Leave Regulations 2024
• SI 2024/273 – The Pensions Act 2004 (Codes of Practice) (Revocation) Order 2024
• SI 2024/274 – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2024
• A&O Shearman LLP: What's New This Week 4 March 2024  – [Government Consults on Options for DB Schemes - HRMC Pension Schemes Newsletter - FRC Begins First Phase of UK Stewardship Code Review - TPR Publishes Report on 2023 DB Survey - Pensions Academy Online]
• Department of Health and Social Care: Public Service Pensions (Consultations)  – Government Response to the NHS Pension Scheme: Member Contributions Phase 2 and Miscellaneous Amendments Consultation
• 2023 USA: ForUsAll v United States Department of Labor [Investments - Crypto currencies - Government warning - Whether ultra vires - Whether unfair constraint on pension fund investment choice - Defined contribution plans]
• 2023 USA: Trauernicht v Genworth Financial [Investments - Class actions - Whether low-fee investments were appropriate - Poor investment performance - Whether grounds for litigation - Evidentiary requirements for underperformance]

1 March 2024

• SI 2024/249 – The Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024

29 February 2024

• Paul Newman KC: pensionsbarrister.com: In Focus February 2024  – Climate Change and Investment Duties: a Prisoner's Dilemma?

27 February 2024

• Finance Act 2024 [fa24] Only selected provisions of this Act have been included in this document. Amendments made by this Act will be included in a future update.
• Draft Regulations – The draft Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024 (February 2024) Supersedes the draft of the same title which was published in January 2024.
• 2021 NL: Vereniging Milieudefensie v Royal Dutch Shell [Investments - Fiduciary and international obligations to meet climate change policies - Duty of board of directors to comply with requirements - Duty of hydrocarbon companies to comply]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2024  – Lifetime Allowance Guidance Newsletter - February 2024 Updated on GOV.UK to explain the conditions where event number 24 only applies within the event 24 section.

26 February 2024

• A&O Shearman LLP: What's New This Week 26 February 2024  – [Finance Bill Receives Royal Assent - TPR: Blog Post on Wider ESG Risks and Opportunities - PDP: Blog Post on Dashboards Digital Architecture - TPR Publishes Latest Statistics on UK DB Landscape - High Court Approves Compromise Solution in Avon Cosmetics Case - Next Pensions Academy Online]
• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – FTT Criticises HMRC De-registration Decision
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2024  – Pension Schemes Newsletter 156 - February 2024 [psn156]

23 February 2024

• Norton Rose Fulbright: Commentary February 2024  – UK Pensions Briefing: The Final Funding and Investment Strategy Regulations - What has Changed?
• 2023 Can: Brewers Retail v Campbell [Amendments - Pensions regulator - Indexation - Registration of plan terms - Refusal of regulator to register amendments - Whether regulator has exclusive jurisdiction to determine issues of law and fact - Whether jurisdiction of courts was excluded]

22 February 2024

• SI 2024/170 – The Firefighters' Pension Scheme (England) (Amendment) Regulations 2024
• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – Avon Calling Again With the Latest Word ... on Compromises!
• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024  – Occupational Defined Benefit (DB) Landscape in the UK 2023
• 2023 USA: Arkansas Teacher Retirement System v Goldman Sachs Group [Securities class actions - Investments - Non-specific corporate statements - Shareholders' right to sue for loss]

20 February 2024

• SI 2024/169 – The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) Order 2024 Amendments made by this Order are included in this update.
• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – CA Confirms Role of Actuary in Deficit Repair Provision
• CAS-42089-N4Y0  – Mr T [CAS-42089-N4Y0] Determinations from January 2024 can be found under "The Pensions Ombudsman" in the Table of Documents

19 February 2024

• A&O Shearman LLP: What's New This Week 19 February 2024  – [HMRC Lifetime Allowance Guidance Newsletter - PLSA Stewardship and Voting Guidelines 2024 - MRC: Guidance on the 2024/25 Scheme Return and Information Requirements - Court of Appeal Dismisses Appeal on Interpretation Issues in the Railways Pension Scheme - Next Pensions Academy Online]

16 February 2024

• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – CA Holds Incentives to Agree Changes to Scheme Taxable
• House of Commons (October 2014 onwards): Debates and Oral Answers 9 January 2024  – Financial Advice and Guidance (Consumer Market) (9 January 2024)
• House of Commons (October 2014 onwards): Debates and Oral Answers 16 January 2024  – Cost of Living (Pensioners) (16 January 2024)
• House of Commons (October 2014 onwards): Debates and Oral Answers 17 January 2024  – Defined-Benefit Pension Schemes (17 January 2024)
• House of Commons (October 2014 onwards): Debates and Oral Answers 31 January 2024  – Social Security; Guaranteed Minimum Pensions (31 January 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 23 January 2024  – Pension Investments (23 January 2024)
• House of Lords (October 2014 onwards): Debates and Oral Answers 25 January 2024  – Climate Risk Models (25 January 2024)
• 2023 CA: HMRC v E.ON UK [Taxation - Income tax - Payments by employer for reductions in future accrual of benefits - Whether such payments were taxable in the hands of the recipients]
• 2023 Aus: Jamsek v ZG Operations Australia (No 3) [Employee - Deemed employee - Whether entitled to superannuation or whether contractor]
• 2022 Aus: ZG Operations Australia v Jamsek [Employment - Contracting - Whether employed or contracted - Whether superannuation guarantee applies]

15 February 2024

• CAS-98085-L6R7  – Mr H [CAS-98085-L6R7] Determinations from December 2023 can be found under "The Pensions Ombudsman" in the Table of Documents
• 2023 SA: Hansen + Genwest v Corporate Selection Umbrella [South Africa - Benefits - Forfeiture - Set-off - Deduction of benefits - Withholding of benefits - Discretion of trustees - Whether court will compel exercise of discretion to forfeit]
• 2023 USA: Harrison v Envision Management Holding [Investments - Disputes - Procedural - Arbitration clause - Whether enforceable]
• 2023 USA: Lehr v Perri Electric [Forfeiture - Restitution - Set-off - Bankruptcy - Embezzlement - Whether embezzler can direct payment of restitution into a pension plan]
• 2023 USA: Reetz v Aon Hewitt Investment Consulting [Investments - Fiduciary duties of advisers - Whether a provider of services owes a duty of care - Delegated fiduciary duties]

14 February 2024

• Trusts and Succession (Scotland) Act 2024 [tssa24]

13 February 2024

• Eversheds Sutherland: Speedbrief 9 February 2024  – PPF Levy 2024/25: Deadlines are Approaching
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 8 February 2024  – NPCC Police Pensions Bulletin 4 [npccbull4]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2024  – Lifetime Allowance Guidance Newsletter - February 2024

12 February 2024

• A&O Shearman LLP: What's New This Week 12 February 2024  – [TPR Report on Capita Cyber Security Incident - DWP Guidance on Dashboard Connection Deferrals - Auto-enrolment: Alternative Quality Requirements for Workplace Pension Schemes - Auto-enrolment: Annual Review of Trigger and Thresholds - Next Pensions Academy Online]
• Burges Salmon: Burges Salmon Legal Update 9 February 2024  – Actions to Take on Reform of the Lifetime Allowance
• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – PO Finds SSAS Independent Trustee Liable for Misinvestment
• 2022 Aus: HEST Australia v Queensland [Investments - Commissions - Secret commissions - Consolidation - Scheme consolidation - Terms for consolidation - Transfer of funds]
• 2023 USA: Zall v Standard Insurance [Benefits - Disability benefits - Claims procedures - Regulation - Whether regulations had retrospective effect -Time for internal appeals - Whether sufficient time to review evidence before appealing]

9 February 2024

• Financial Reporting Council: Technical Memorandum AS TM1 (v2/v3/v4/v5)  – Statutory Money Purchase Illustrations (Version 2.0/3.0/4.0/4.1/4.2/5.0/5.1) [tm1] Version 5.1 - effective for statutory illustrations based on calculations performed on or after 6 April 2024
• SSI 2024/37 – The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.

8 February 2024

• SSI 2024/37 – The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 Amendments made by these Regulations will be included in a future update.
• Burges Salmon: Burges Salmon Legal Update 31 January 2024  – The New General Code of Practice is Here and There are Some Key Actions for Governing Bodies
• Hymans Robertson: Current Issues February 2024  – [New Year, New Code - Plink, Plink, FIS: New Funding & Investment Remedies Administered - The Regulator's Guide to the Private-markets Galaxy - HMRC Newsletters: January 2024 - Pensions Increase & Revaluation News - Post-Brexit Re-write for PPF Valuation Guidance - The PPF, the FAS, & the Terminally Ill]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 77  – FPS Bulletin 77 - January 2024 [fpsbull77]
• Department for Work and Pensions: Scheme Administration (Auto-enrolment)  – Government Response to Automatic Enrolment: Alternative Quality Requirements for Defined Benefits and Hybrid Schemes Being Used as a Workplace Pension
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2024  – Pension Schemes Newsletter 155 - January 2024 [psn155] Updated on GOV.UK to include a correction to Question 8 within the lifetime allowance (LTA) frequently asked questions
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2023  – Lifetime Allowance Guidance Newsletter - December 2023 Updated on GOV.UK to make it clear that where an individual received a benefit crystallisation event (BCE) statement, but they are not receiving pension income, they must be provided with a BCE statement on or before 5 April 2025.

7 February 2024

• Paul Newman KC: pensionsbarrister.com: On the Case February 2024  – Newell Trustees Ltd v Newell Rubbermaid UK Services Ltd We are delighted to announce the addition of new commentary from Paul Newman KC: pensionsbarrister.com. "On The Case" discusses recent case law and "In Focus" explores topical pensions law issues in depth. The collections can be found under the "Paul Newman KC: pensionsbarrister.com" sub-heading in the "Commentary" page of the Table of Documents.

6 February 2024

• Norton Rose Fulbright: Commentary January 2024  – UK Pensions Briefing: The Essentials When Preparing for Insurance of Pension Scheme Benefits
• House of Commons (October 2014 onwards): Written Statements 6 February 2024  – Automatic Enrolment (the Earnings Trigger and Qualifying Earnings Band Review 2024/25 and the Triennial Review of the Alternative Quality Tests) (6 February 2024)
• 2022 Ind: Employees Provident Fund Organisation v Kumar [Amendments - Modification - Failure to communicate changes to members - Whether time limits to make claims were enforceable - Whether court can rewrite terms of a government scheme]
• 2022 USA: Haley v Teachers Insurance and Annuity Association of America [Litigation - Class actions - Breach of fiduciary duty]
• 2023 USA: Kanefsky v Ford Motor Co General Retirement Plan [Benefits - Overpaid benefits - Whether plan can recover - Whether estoppel applies]

5 February 2024

• A&O Shearman LLP: What's New This Week 5 February 2024  – [DB Funding Regulations Published - Securitisation Regulations 2024: Change to the Regulatory Perimeter - PPF Updates Valuation Guidance - PPF Levy Ceiling Updated]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 76  – FPS Bulletin 76 - December 2023 [fpsbull76]
• Local Government Pensions Committee: LGPC Bulletin 246  – LGPC Bulletin 246 - January 2024 [lgpcbull246]
• The Pensions Regulator: Regulatory Intervention Reports 2 February 2024  – Capita Cyber Security Incident
• 2022 Aus: James Villa Holidays v Crabtree [Insolvency - Bankruptcy - Foreign judgment - Australia - Immunity of pension rights to creditor claims - Whether order may be made against future payments or receipts]

2 February 2024

• 2022 USA: Falberg v Goldman Sachs Group [Investments - Prohibited transactions - Fiduciary obligations to disinvest - Class action - Sponsor who is an asset manager manages plan's funds - Whether a conflict of interest]
• 2023 FTT (General Regulatory Chamber): Killik v HMRC [Tax - Contributions - In specie contributions - Whether allowable - Self-invested personal pension]
• Department for Work and Pensions: DWP Non-Statutory Guidance  – Pensions Dashboards: Guidance On Deferred Connection Reference to 'staging deadlines' replaced with 'connection deadline'.

1 February 2024

• SSI 2024/26 – The Firefighters' Pension Schemes (Scotland) Amendment Order 2024 Amendments made by this Order are included in this update.

31 January 2024

• CAS-94719-B9L5  – Mr Y [CAS-94719-B9L5] Determinations from November 2023 can be found under "The Pensions Ombudsman" in the Table of Documents
• Pensions Administration Standards Association: Guidance - Digital Admin (DIGWG)  – Jargon Buster Reference Guide V2 - Focus on Generative AI & Large Language Models (LLMs) Updated December 2023

30 January 2024

• Draft Regulations – The draft Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024 (January 2024)
• A&O Shearman LLP: What's New This Week 29 January 2024  – [TPR Guidance on Private Market Investments - HMRC: Pension Schemes Newsletter No. 155 - High Court Upholds DB to DC Conversion and Considers Underpin Issue: Newell]

29 January 2024

• SSI 2024/26 – The Firefighters' Pension Schemes (Scotland) Amendment Order 2024 Amendments made by this Order will be included in a future update.
• Draft Regulations – The draft Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024 (January 2024)
• CAS-71892-J1V8  – Mr E [CAS-71892-J1V8] Determinations from October 2023 can be found under "The Pensions Ombudsman" in the Table of Documents
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2024)  – Government Response: the Draft Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2023
• 2023 KB: Lewis v Cunningtons [Divorce - Pension rights - Division of pension rights - Police pension - Legal advice - Solicitors - Whether legal advice on pensions rights on divorce was offered - Whether negligent - Scope of retainer for legal advice - Whether contributory negligence]
• 2023 FTT (General Regulatory Chamber): One Pound Baguettes Bakes and Cakes v TPR [Auto-enrolment - Fixed Penalty Notice - Escalating Penalty Notice - Whether reasonable excuse]

26 January 2024

• Pensions (Special Rules for End of Life) Bill 2023/24 [Bill 20] (6 December 2023)
• The Pensions Regulator: Guidance - Other Guidance and Documents  – Private Markets Investment
• 2023 FTT (General Regulatory Chamber): Doonan v TPR [Auto-enrolment - Failure to make declaration - Fixed Penalty Notice - Whether reasonable]

25 January 2024

• House of Commons (October 2014 onwards): Written Statements 25 January 2024  – Public Service Pension Scheme Indexation and Revaluation 2024 (25 January 2024)
• 2023 FTT (General Regulatory Chamber): RSAA Enterprises v TPR [Auto-enrolment - Fixed Penalty Notice - Escalating Penalty Notice - Unpaid Contributions Notice - Failure by The Pensions Regulator to review - Whether notices enforceable - Time limits for application for review - Whether tribunal has jurisdiction]
• 2023 FTT (General Regulatory Chamber): SLB Recruitment v TPR [Auto-enrolment - Appeal - Failure of regulator to conduct review on request - Request made out of time - Jurisdiction of tribunal]

24 January 2024

• Pension Protection Fund: Guidance - Valuation Version G10  – Guidance for Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
• Pension Protection Fund: Guidance - Valuation (archived) Version H8  – Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004 (replaced)
• Pension Protection Fund: Guidance - Valuation (archived) Version D5  – Guidance for Actuaries Undertaking the Valuation Under Section 152 of the Pensions Act 2004 and Statement Setting out how the Board of the Pension Protection Fund will make a Funding Assessment under Section 152 (10C) of the Pensions Act 2004 (replaced)
• Pension Protection Fund: Guidance - Valuation Version F3  – Statement Under Section 143(5C) of the Pensions Act 2004 Setting out how the Board of the Pension Protection Fund will make a Funding Determination Under Section 143(2)(a)
• Pension Protection Fund: Guidance - Valuation Version 2  – Information for Valuing Benefits in Respect of the Hampshire, Hughes and Bauer Judgments in a Section 143 Valuation
• 2023 Ct Sess: abrdn (SLSPS) Pension Trustee Company [Funding - Surplus - Whether resulting trust - Buy-out - Buy-in - Derisking - Powers of trustees]

23 January 2024

• Eversheds Sutherland: Speedbrief 16 January 2024  – The Pensions Regulator's Calls for Voluntary Cyber-Incident Notifications
• Bills -- Passage through Parliament: Finance Bill (2023-24) 16 January 2024  – Finance Bill: Public Bill Committee - First Sitting (Commons) (16 January 2024)
• The Pensions Ombudsman: Factsheets & Information  – Recovery in Overpayment Cases - Court of Appeal Judgment that the Pensions Ombudsman is Not a 'Competent Court'
• 2023 CA: Campbell v NHS [Ill-health retirement - Commutation - Whether member died in service or in retirement - Whether period of notice counts as pensionable employment]
• SI 2024/59 – The Police and Firefighters' Pensions (Remediable Service) (Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.

22 January 2024

• A&O Shearman LLP: What's New This Week 22 January 2024  – [Updates to the Scheme Return for DB/Hybrid Schemes - Validity of Amendment to CARE Basis for Future Accrual: Avon Cosmetics - Draft GMP Order 2024]
• The Pensions Regulator: Codes of Practice (current) Explanatory Memorandum  – Explanatory Memorandum to The Pensions Regulator General Code of Practice 2024

19 January 2024

• SI 2024/13 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (Wales) Order 2024 Amendments made by this Order are included in this update.

18 January 2024

• SI 2024/59 – The Police and Firefighters' Pensions (Remediable Service) (Amendment) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
• Burges Salmon: Burges Salmon Legal Update 10 January 2024  – 'ESG Litigation Risks' for Pension Trustees: A Spotlight on Identifying and Mitigating Risks
• Eversheds Sutherland: Speedbrief 12 January 2024  – The General Code is Finally Here – What Must Schemes do Now?
• 2015 FTT (General Regulatory Chamber): Mosaic Community Care v TPR [Auto-enrolment - Breach of auto-enrolment requirements - Sanctions - Fixed penalty notice - Whether reasonable excuse for not filing registration - Whether Tribunal had jurisdiction to hear an appeal]

17 January 2024

• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (October 2023)

16 January 2024

• SI 2024/13 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (Wales) Order 2024 Amendments made by this Order will be included in a future update.
• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2024 (January 2024)

15 January 2024

• A&O Shearman LLP: What's New This Week 15 January 2024  – [TPR Publishes Final Version of General Code of Practice]
• 2023 ET: Broadbent v Police Federation of England and Wales [Equal treatment - Whether 'trade union' liable for imperfect negotiation of revised pension terms for police officers with employer - Whether direct age discrimination - Whether victimisation - Whether indirect age discrimination]
• The Pensions Regulator: Codes of Practice (current) General Code  – General Code of Practice [tpr gen code] Link added to a document comparison created by Draftable which shows the differences between the 2021 draft Code and the code laid before Parliament in January 2024

12 January 2024

• The Pensions Regulator: Codes of Practice (current) General Code  – General Code of Practice [tpr gen code]
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2024  – Final Response to the Consultation on a New Code of Practice

9 January 2024

• 2020 Ire: Clarke v Ireland (Aer Lingus) [European Union law - Transposition of EU directive - EU Directive 2003/41EC of the Institutions for Occupational Retirement Provision - IORP Directive - Scheme deficit - Reduction in benefits - Whether breach of Irish Constitution]

8 January 2024

• A&O Shearman LLP: What's New This Week 8 January 2024  – [TPO Statement on Recoupment of Overpayments Following CMG Decision - HMRC: Lifetime Allowance Newsletter (December 2023) - Divorce: Reminder and New Guidance - Dashboards Penalties: Prohibition on Indemnity from Scheme Assets - Draft Order: Operating a Dashboard Service to be a Regulated Activity - Draft Regulations: CMP Schemes]

4 January 2024

• National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 December 2023  – NPCC Police Pensions Bulletin 2 [npccbull2]

2 January 2024

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 75  – FPS Bulletin 75 - November 2023 [fpsbull75]

22 December 2023

• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Contingent Asset Appendix

21 December 2023

• SI 2023/1414 – The Pensions Dashboards (Prohibition of Indemnification) Act 2023 (Commencement) Regulations 2023
• Norton Rose Fulbright: Commentary December 2023  – UK Pensions Briefing: Batten Down the Hatches Ahead of the Pensions Storm
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Transformation Appendix
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Guidance for Calculating and Certifying Transfers - 2024/25 Levy Year
• 2023 CA: The Pensions Ombudsman v CMG Pension Trustees Ltd & Anor The PBLR version of this judgment will be made available shortly.

20 December 2023

• Draft Order – The draft Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) Order 2024 (December 2023)
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Transfers Appendix
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Insolvency Risk Appendix
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – PPF Deficit-Reduction Contributions Guidance in Respect of the Financial Year 1 April 2024 - 31 March 2025

19 December 2023

• Hymans Robertson: Current Issues December 2023  – [Pensions Measures in the Autumn Statement 2023 - Statutory Revaluation Hits the Buffers (Again) - Clearing Exemption for Pension Schemes: Call for Evidence - Ombudsman Upholds by-the-book Transfer Approach - Ombudsman not 'Competent' in Overpayment Cases - New Pensions Minister - HMRC Newsletters: November 2023 - Dates set for Pensions-law Appeals]
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Guidance on Contingent Assets: Part 1 - General Requirements
• Pension Protection Fund: Levy Determinations - 2024/25 2024/25  – Guidance on Contingent Assets: Part 2 - Type A Contingent Assets

18 December 2023

• A&O Shearman LLP: What's New This Week 18 December 2023  – [TPR Updates Cybersecurity Guidance - TPR Sets Out its Expectations on Corporate M&A - PPF Finalises Levy Rules for 2024/25 - PASA Digital Jargon Buster - Next Edition of WNTW]

15 December 2023

• Draft Regulations – The draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023 (December 2023)
• Pensions Administration Standards Association: Guidance - Dashboards  – Pensions Dashboards Connection Readiness Guidance
• Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2023) [purple23]
• 2023 ET: Clayson v Minister of Justice [Equal treatment - Discrimination - Part-timers - Fee-paid judges - Whether part-timers eligible for pensions - Whether objective justification]
• 2023 FTT (General Regulatory Chamber): Diamond Heating and Plumbing (Southern) v TPR [Regulation - Breach - Fixed penalty notice - Appeal - Whether notices received by employer - Burden of proof]
• 2022 FTT (General Regulatory Chamber): Scottish Power v HMRC [Regulation - Penalties - Sanctions - Redress payments - Taxation - Whether payments deductible]

13 December 2023

• The Pensions Regulator: Detailed Guidance: Administration  – Cyber Security Principles for Pension Schemes Guidance updated to reflect best practice approaches to managing cyber risk, including when to report cyber incidents

12 December 2023

• 2023 FTT (General Regulatory Chamber): Clearchoice Windows Doors and Glazing v TPR [Auto-enrolment - Unpaid contributions notice - Fixed penalty notice - Whether reasonable excuse - Whether inability to gain access to NEST was a reasonable excuse]
• 2023 FTT (General Regulatory Chamber): Dalriada Trustees v HMRC re Grosvenor Parade Pension Scheme [Taxation - Investments - Loans - Unauthorised payments charges - Unauthorised payments surcharges - Liability of trustees]

11 December 2023

• A&O Shearman LLP: What's New This Week 11 December 2023  – [PASA Guidance on being 'Connection Ready' for Dashboards - Timeframes for Expected Regulatory Developments - Court of Appeal Rules that Payments for Adverse Pension Changes are Taxable - PPF Publishes Latest Purple Book - Regulations made to Maintain Retained EU law Pensions Judgments]
• CAS-62617-C0Y2  – Mr Y [CAS-62617-C0Y2] Determinations from September 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.
• 2023 FTT (General Regulatory Chamber): Houndgate Wines v TPR [The Pensions Regulator - Sanctions - Declaration of Compliance - Fixed Penalty Notice - Appeal - Whether tribunal has jurisdiction - Time limits for appeal - Auto-enrolment - Review of FPN]
• 2023 UT: Intelligent Money v HMRC [Taxation - Value added tax - Insurance - Self-invested personal pensions - Whether administration of SIPPs is insurance]

8 December 2023

• SSI 2023/369 – The Firefighters' Pension Scheme (Scotland) Amendment Regulations 2023
• Taskforce for Social Factors (TSF): Guidance - Social Factors October 2023  – Considering Social Factors in Pension Scheme Investments: Guide from the Taskforce on Social Factors

7 December 2023

• SI 2023/1309 – The Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023
• SI 2023/1308 – The Pensions Act 2004 and the Equality Act 2010 (Amendment) (Equal Treatment by Occupational Pension Schemes) Regulations 2023 Amendments made by these Regulations are included in this update

6 December 2023

• 2023 UT: EM v Secretary of State for Defence [War widow's pensions - Survivor's pension - Effect of remarriage - Whether pension to be paid in the absence of claim]

5 December 2023

• Finance Bill 2023/24 [Bill 14]: Explanatory Notes
• A&O Shearman LLP: What's New This Week 4 December 2023  – [Draft Legislation on Abolition of LTA - TPR Blog Post on Alternative DB Scheme Funding Arrangement - TPR Blog Post on the Changing Pensions Landscape - Latest HMRC Newsletter - Latest Revaluation Order]
• CAS-56752-R2J6  – Miss I [CAS-56752-R2J6 ] Determinations from August 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.
• Local Government Pensions Committee: LGPC Bulletin 244  – LGPC Bulletin 244 - November 2023 [lgpcbull244]
• National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 November 2023  – NPCC Police Pensions Bulletin 1 [npccbull1]
• 2023 FTT (General Regulatory Chamber): R and M Gym v TPR [Fixed Penalty Notice - Appeal - Compliance Notice - Whether second-order breach was deserving of fine, where the breach involved notification rather than membership under auto-enrolment]

4 December 2023

• Local Government Pensions Committee: LGPC Bulletin 243  – LGPC Bulletin 243 - October 2023 [lgpcbull243]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2023  – Pension Schemes Newsletter 154 - November 2023 [psn154]

29 November 2023

• House of Commons: Information & Awareness/Education/Pension Information (General) HC 259  – Defined Benefit Pensions with Liability Driven Investments: Government Response to Committee's Seventh Report of Session 2022-23

28 November 2023

• SI 2023/1270 – The State Pension Debits and Credits (Revaluation) Order 2023
• SI 2023/1269 – The State Pension Revaluation for Transitional Pensions Order 2023
• SI 2023/1265 – The Occupational Pensions (Revaluation) Order 2023
• HM Revenue & Customs: Directions  – Directions Under Regulation 3 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282), as Those Regulations Apply by Virtue of Regulation 43 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No 2) Regulations 2023 (SI 2023/912)
• 2023 Ch: ClientEarth v Shell (No 3) [Corporate governance - Litigation - Costs - Whether costs recoverable by successful party]
• 2023 ET: Jhuti v Royal Mail [Employment - Dismissal - Unfair dismissal - Compensation - Valuation of loss of pension rights and expectations]

27 November 2023

• A&O Shearman LLP: What's New This Week 27 November 2023  – [Autumn Statement: Pensions Announcements - DC Decumulation: Consultation Response - Ending the Proliferation of Small DC Pots: Consultation Response - Looking to the Future: 'Pot for Life' and CDC: Call for Evidence - Options for DB schemes: Response to Call for Evidence - Trustee Effectiveness: Response to Call for Evidence - Review of the Master Trust Regime and the Wider Market - Supporting Documents: Research and Correspondence - HMRC Guidance on Abolition of LTA - Court of Appeal: Member who had Ceased Working was Still in Service due to Untaken Leave]
• Eversheds Sutherland: Speedbrief 23 November 2023  – Autumn Statement Turbo Charges Pension Reforms
• Government Actuary's Department: Technical Bulletins 24 November 2023  – Autumn Statement 2023: a GAD Technical Bulletin
• The Pensions Regulator: Statements  – Value for Money Framework and DWP's Master Trust Review
• 2023 Ch: ClientEarth v Shell [Investments - Minority shareholder - Derivative claims - Compliance with obligation to mitigate climate change risks - Whether directors in breach of corporate obligations - Whether court will direct change of company policy - Impact of foreign judgment - Whether negligence, default, breach of duty or breach of trust - Whether a prima facie case - Whether genuine effort to remedy bad faith by a director]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2023  – Pension Schemes - Relief at Source Amendments Updated to reflect changes following the Office for Budget Responsibility November 2023 forecast.

24 November 2023

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Helping Savers Understand Their Pension Choices: Supporting Individuals at the Point of Access: Consultation Response
• Department for Work and Pensions/HM Treasury: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Evolving the Regulatory Approach to Master Trusts
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Local Government Pension Scheme (England and Wales): Next Steps on Investments - Government Response

23 November 2023

• Department for Work and Pensions/HM Treasury: Trusts, Trusteeship and Scheme Governance (Trusteeship)  – Government Response to 'Pension Trustee Skills, Capability and Culture: A Call for Evidence'
• Department for Work and Pensions: Investment (Options for DB Schemes)  – Options for Defined Benefit Schemes - Government Response
• Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Trends in the Defined Contribution Trust-based Pensions Market: Analysing the Pensions Landscape and Consolidation in the DC Trust-based Pensions Market

22 November 2023

• SI 2023/1237 – The Social Security (Widow's Benefit and Retirement Pensions) (Amendment) Regulations 2023
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2023  – Abolition of the Lifetime Allowance (LTA)

21 November 2023

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2023
• Norton Rose Fulbright: Commentary November 2023  – UK Pensions Briefing: The General Data Protection Regulation: Five Years On

20 November 2023

• A&O Shearman LLP: What's New This Week 20 November 2023  – [Call for Evidence on Pension Scheme Clearing Exemption - TPR Blog Post on the Challenges of DC Decumulation]
• 2023 FTT (General Regulatory Chamber): Finishing Touches Cheltenham v TPR [Regulation - Fixed Penalty Notice - Automatic enrolment - Certificate of compliance - Duties delegated to accountant - Failure to file - Whether reasonable excuse]
• 2023 UT: Shah v TPR [The Pensions Regulator - Contribution Notice - Voluntary liquidation of plan sponsor - Whether directors liable for further contributions]

17 November 2023

• 2023 Ch: Cohen v O'Leary [Insolvency - Bankruptcy - Whether fraud or fraudulent breach of trust - Whether retrospective order can be made - Whether need for information about pension rules - Foreign pension schemes - Requirement to provide information about a foreign scheme]
• 2023 Ch: Trafalgar Multi Asset Trading Company v Hadley [Investments - Fraudulent investments - Liability of directors of asset manager - Whether conspiracy - Criminal or unlawful investment activity]

15 November 2023

• CAS-71055-X2X7  – Mr R [CAS-71055-X2X7 ] Determinations from July 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.

14 November 2023

• A&O Shearman LLP: What's New This Week 13 November 2023  – [TPR Speech on DC Decumulation - King's Speech: No Significant Pensions Announcements]
• CAS-74469-D5N8  – Mrs R [CAS-74469-D5N8] Determinations from May 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 74  – FPS Bulletin 74 - October 2023 [fpsbull74]

13 November 2023

• Pensions Policy Institute: PPI Briefing Note Number 136  – What is the Role of Engagement in Pensions?
• TLT LLP: SIPP and SSAS Round-up Autumn 2023  – SIPP and SSAS Round-up - Autumn Edition 2023
• 2023 KB: Hogan v Financial Ombudsman Service [Judicial review - Transfers - Whether transfer from defined benefit workplace scheme to self-invested personal pension was appropriate - Advice - Whether advice was appropriate - Ill-health pension]

10 November 2023

• Burges Salmon: Burges Salmon Legal Update 25 October 2023  – How to Implement the McCloud Remedy: A Guide to Key Resources for LGPS Funds and Their Administrators
• Hymans Robertson: Current Issues November 2023  – [Levee en Masse - VAT a Palaver - Heads on Spikes on London Bridge - Spotlight on the 'S' in ESG - The (Regulator's) View from the Summit - Zen & the Art of Motorcycle Miscreance - Not at this Address: Postal Problems & Penalty Notices -SIPP Administrator Duped by Fraudster - Public Sector Update - HMRC Newsletters October 2023]
• Norton Rose Fulbright: Commentary October 2023  – UK Pensions Briefing: The DWP's Independent Review of the Pensions Regulator

9 November 2023

• Home Office: Occupations (Firefighters' Pensions)  – Retained Firefighters' Pensions: Proposed Changes to the Firefighters' Pension Scheme (England) Order 2006: Government Response

7 November 2023

• A&O Shearman LLP: What's New This Week 6 November 2023  – [TPO's First Decision on Transfer Regulations and Overseas Investment Flag - Economic Crime and Corporate Transparency Act and Ban on Corporate Directors - Court of Appeal Rules TPO not a 'Competent Court' for Purposes of Enforcing Set-off - TPR Speech on Delivering Investment Returns - Dashboards Update - TPR Report on Employer-related Investment Prosecution]

3 November 2023

• The Pensions Regulator: Determination Notices 2023/24 8 August 2023  – Stuart James Garner - Determination Notice
• The Pensions Regulator: Regulatory Intervention Reports October 2023  – Donington MC, Dominator 2012 and Commando 2012 Pension Schemes

2 November 2023

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Member Contributions Phase 2 and Miscellaneous Amendments

30 October 2023

• A&O Shearman LLP: What's New This Week 30 October 2023  – [TPR Speech on Upcoming Priorities - Latest HMRC Newsletter - PPF Blog Post on Establishing a Public Sector Consolidator - Compact on 'High-growth Investment']

26 October 2023

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2023  – Pension Schemes Newsletter 153 - October 2023 [psn153]

24 October 2023

• Local Government Pensions Committee: LGPC Bulletin 242  – LGPC Bulletin 242 - September 2023 [lgpcbull242]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2023  – Newsletter on the Public Service Pensions Remedy - October 2023
• 2023 Ch: Brass Trustees v Goldstone (re Biwater) [Plan sponsor - Trustee application to wind-up sponsor - 'Blessing application' - Whether breach of duty to 'act as ordinary, reasonable and prudent trustees might act' - Part VIII claim]

23 October 2023

• A&O Shearman LLP: What's New This Week 23 October 2023  – [TPR Blog Post on Pensions Dashboards Preparation - DWP Taskforce Consultation on Social Factors Guidance - PLSA Guides: Buy-ins/outs and CDI]
• Cabinet Office: Public Sector Transfer Club PSTC 8  – The Public Sector Transfer Club - Memorandum by the Cabinet Office
• SR 2023/178 – The Firefighters' Pension Schemes (Amendment) Regulations (Northern Ireland) 2023 Amendments made by these Regulations are included in this update.

18 October 2023

• The Pensions Regulator: Regulatory Intervention Reports September 2023  – ExxonMobil Pension Plan

16 October 2023

• A&O Shearman LLP: What's New This Week 16 October 2023  – [Public Service Discrimination Remedy: Guidance on Knock-on Impact for Private Sector Schemes - Pensions Dashboards: New Blog Post]
• Norton Rose Fulbright: Commentary September 2023  – UK Pensions Briefing: Pensions Issues for Lenders to UK Companies

13 October 2023

• Hymans Robertson: Current Issues October 2023  – [Expanding the Scope of Auto-Enrolment - PPF 2024/25 Levies: a New Low (Though Not as Low as They Could Be) - The Main Thing is Honesty - Challenge to Surplus-Return Plan Rejected - Room for Improvement: Regulator Gets Its Report Card - DWP Preserves Selected EU Legal Obligations - Tweaks to Tax Law When Insurers Hit Difficulties - Public Sector Round Up - PLSA Refreshes Divorce Charging Guide - HMRC Newsletters September 2023]

12 October 2023

• The Pensions Regulator: Compliance and Enforcement Updates January-June 2023  – Compliance and Enforcement Bulletin January to June 2023

10 October 2023

• 2023 CA: McGaughey v Universities Superannuation Scheme [Derivative claim - Investments - Fossil fuels - Whether breach of fiduciary duty to fail to implement a plan to move away from investing in fossil fuels - Claim by members of the plan]

9 October 2023

• A&O Shearman LLP: What's New This Week 9 October 2023  – [DWP General Levy consultation - TPR issues first fine for climate change reporting failure - Guide on biodiversity and nature-related risk - ICO Consultation on Data Protection Fining Guidance]

6 October 2023

• SR 2023/131 – The Teachers' Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 72  – FPS Bulletin 72 - August 2023 [fpsbull72]
• SR 2023/149 – The Local Government Pension Scheme (Amendment No 2) Regulations (Northern Ireland) 2023 Amendments made by these Regulations are included this update

3 October 2023

• SR 2023/149 – The Local Government Pension Scheme (Amendment No 2) Regulations (Northern Ireland) 2023 Amendments made by these Regulations will be included in a future update
• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2023

2 October 2023

• A&O Shearman LLP: What's New This Week 2 October 2023  – [GMP Equalisation Communication Toolkit - TPR Issues First Climate Change Reporting Fine - UK-US Data Sharing Adequacy Regulations]

28 September 2023

• Department of Health and Social Care: Public Service Pensions (Consultations)  – McCloud Remedy Part 2: Proposed Changes to NHS Pension Scheme Regulations 2023 - Consultation Response
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – 'McCloud' Remedy in the LGPS - Supplementary Issues and Scheme Regulations: Government Response

25 September 2023

• Draft Regulations – The draft Pensions Act 2004 and the Equality Act 2010 (Amendment) (Equal Treatment by Occupational Pension Schemes) Regulations 2023 (September 2023)
• Draft Regulations – The draft Pensions Act 2004 (Amendment) (Pension Protection Fund Compensation) Regulations 2023 (September 2023)
• A&O Shearman LLP: What's New This Week 25 September 2023  – [PLSA Updated Guidance on Charging for Information in Pension Sharing Cases - Updated TPR Guidance on Regulated Apportionment Arrangements - HMRC Managing Pension Schemes Service Newsletter - Act on Extension of Auto-enrolment - Regulations on PPF Compensation - Regulations on Same-sex Partners' Death Benefits and Opposite Sex Comparators for GMP Discrimination - DWP Review of TPR - Pensions Academy Online]
• Department for Work and Pensions: Scheme Regulation (TPR/PPF)  – Independent Review of The Pensions Regulator (TPR)

22 September 2023

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2023  – Managing Pension Schemes Service Newsletter - September 2023
• 2023 FTT (General Regulatory Chamber): My Warehouse v TPR [The Pensions Regulator - Fixed Penalty Notice - Compliance Notice - Auto-enrolment - Sanctions - Reasonable excuse - Re-declaration]
• 2023 FTT (General Regulatory Chamber): Pobl Bach v TPR [Auto-enrolment - Compliance Notice - Fixed Penalty Notice - Whether inappropriate or disproportionate]

21 September 2023

• 2023 Ch: Davies v Novatrust [Overseas pension - Taxation - Grossing-up of benefits - Meaning of grossing-up - Whether beneficiary is required to provide income information to trustee]

20 September 2023

• Pensions (Extension of Automatic Enrolment) Act 2023 [peaea23]

18 September 2023

• SI 2023/1012 – The Registered Pension Schemes (Authorised Member Payments) Regulations 2023
• A&O Shearman LLP: What's New This Week 19 September 2023  – [International Data Transfers: Action May be Required - PPF Consultation on 2023/24 Levy Rules - TPR's New Approach to Working with Administrators - Pensions Academy Online]
• The Pensions Regulator: Detailed Guidance: Funding and Investment  – Regulated Apportionment Arrangements (RAA)
• SI 2023/986 – The Firefighters' Pension Schemes (England) (Amendment) Order 2023 Amendments made by this Order are included in this update.

15 September 2023

• Pension Protection Fund: Consultation Documents and Responses September 2023  – Levy Rules 2024/25 - Consultation Document

14 September 2023

• SI 2023/952 – The National Health Service Pension Schemes (Partial Retirement etc) (Amendment) Regulations 2023 Amendments made by these Regulations are included in this update.

13 September 2023

• SI 2023/972 – The Local Government Pension Scheme (Amendment) (No 3) Regulations 2023 Amendments made by these Regulations are included in this update.

12 September 2023

• SI 2023/986 – The Firefighters' Pension Schemes (England) (Amendment) Order 2023 Amendments made by this Order will be included in a future update.

11 September 2023

• SI 2023/972 – The Local Government Pension Scheme (Amendment) (No 3) Regulations 2023 Amendments made by these Regulations will be included in a future update.
• A&O Shearman LLP: What's New This Week 11 September 2023  – [HMRC Pensions Tax Manual Updates - MaPS Publishes Statistics on Pension Wise Service - ICO Guidance on Processing Workers' Health Information - Pensions Academy Online]
• HM Treasury: Directions 30 August 2023  – The Public Service Pensions (Valuations and Employer Cost Cap) Directions 2023

8 September 2023

• SI 2023/963 – The Civil Service (Other Crown Servants) Pension Scheme (Remediable Service) Regulations 2023 [civil serv other crown remediable]

29 August 2023

• A&O Shearman LLP: What's New This Week 29 August 2023  – [TPR Updates Guidance with New DC Investment Requirements - PPF Publishes Climate Change Report]

25 August 2023

• The Pensions Regulator: Codes of Practice (revoked or superseded) No 13 (Second Issue)  – Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits (revoked) [tpr code 13] Introductory text preceding code updated on TPR website following changes to legislation
• The Pensions Regulator: Detailed Guidance: Communications and Reporting  – Communicating with DC Scheme Members Reporting section updated on TPR website following changes to legislation

23 August 2023

• Norton Rose Fulbright: Commentary August 2023  – UK Pensions Briefing: Update on the Implications of the Virgin Media Case - Where are we Now?

21 August 2023

• A&O Shearman LLP: What's New This Week 21 August 2023  – [PASA guidance on DB benefit accuracy - Dashboards: reset update - TPR's scheme funding analysis 2023 - MaPS report on pensions scams]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2023  – Newsletter on the Public Service Pensions Remedy - August 2023

17 August 2023

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2023
• Hymans Robertson: Current Issues August 2023  – [Lifetime Allowance Repeal - Mansion House Reforms - Value for Money Framework: The Government & Regulators' Response - Supporting Decumulation: Proposed New Trustee Duties - Options for DB Schemes: Investments, Surpluses & the PPF - A Statutory Framework for DB Superfund Regulation - Widening the Field for CDC - Cultivating Effective Trustees - Picking a Peck of Preferred Pot-pooling Providers - Leveraging LGPS Investment Heft]
• 2023 Ch: ClientEarth v Shell

15 August 2023

• Pensions Administration Standards Association: Guidance - Data  – Data into Defined Benefits

14 August 2023

• A&O Shearman LLP: What's New This Week 14 August 2023  – [TPR Updates DB Superfunds Guidance for Providers and Employers/Trustees - Dashboards: Updated Guidance on Deferred Connection - TPO Member Factsheet on Incorrect Information]

10 August 2023

• Burges Salmon: Burges Salmon Legal Update 20 July 2023  – The Mansion House Reforms: Win-Win?
• Norton Rose Fulbright: Commentary July 2023  – UK Pensions Briefing: Mansion House Proposals

9 August 2023

• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pensions Scheme: Transitional Protection Regulations - Government Consultation Response
• Department for Work and Pensions: DWP Non-Statutory Guidance  – Pensions Dashboards: Guidance On Deferred Connection The guidance and forms have been updated to reflect changes made by the Pensions Dashboards (Amendment) Regulations 2023, including introducing a single connection deadline of 31 October 2026.

8 August 2023

• Draft Regulations – The draft Firefighters' Pension Scheme (Wales) (Amendment) Order 2023 (July 2023)
• The Pensions Ombudsman: Factsheets & Information  – Incorrect Information
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 71  – FPS Bulletin 71 - July 2023 [fpsbull71]
• Local Government Pensions Committee: LGPC Bulletin 240  – LGPC Bulletin 240 - July 2023 [lgpcbull240]
• Cabinet Office: Public Service Pensions (Consultations)  – Civil Service Pensions 2015 Remedy McCloud Consultation Response
• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation on Pension Entitlements for Retained Firefighters 2023

7 August 2023

• A&O Shearman LLP: What's New This Week 7 August 2023  – [High Court: Member 'Interests' Include Future Service Benefits - Upper Tribunal: Amount of Contribution Notices is not Limited to Loss Suffered - High Court Approves Trustee Decision to Seek Wind-up of Sponsors - Court of Appeal Considers SERPS and the Contracted-out Deduction - TPR Blog Post on Pension Industry Diversity and Inclusion]

3 August 2023

• Home Office: Occupations (Firefighters' Pensions)  – Public Service Pensions: the Firefighters' Pensions (Remediable Service) Regulations 2023 - McCloud / Sargeant Remedy: Phase Two (Retrospective) - Government Response
• Home Office: Occupations (Police Pensions)  – Public Service Pensions: Police Pensions (Remediable Service) Regulations 2023 - McCloud / Sargeant Remedy: Phase Two (Retrospective) - Government Response

1 August 2023

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2023  – Pension Schemes Newsletter 152 - July 2023 [psn152]

31 July 2023

• A&O Shearman LLP: What's New This Week 31 July 2023  – [TPR Blog Post: Schemes Should Encourage Mid-life MOTs - Court Case on Contracted-out Scheme Amendments: Update - Dashboards Amendment Regulations - PASA Updated Guidance on Dashboards Data Accuracy]

26 July 2023

• Finance (No 2) Act 2023 [fa23(2)] Updated versions of FA2004 and other Acts as amended by ss 20-25, 33 and 348 of this Act are included in this update

25 July 2023

• A&O Shearman LLP: What's New This Week 24 July 2023  – [Draft Legislation on Abolition of LTA - Dashboards: Updated Guidance and FAQs - Draft Legislation on Securitisation Holdings - Draft Legislation on Relief at Source - HMRC Pension Schemes Newsletter]

21 July 2023

• Finance (No 2) Act 2023 [fa23(2)] Selected provisions only. Amendments made by the Act will be included in a future update.

19 July 2023

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2023  – Abolition of the Lifetime Allowance

18 July 2023

• Draft Finance Bill Measures: Pensions Tax Relief - Amendments to the Relief at Source Legislation: Explanatory Note
• Hymans Robertson: Current Issues July 2023  – [Dashboards deadline recedes to October 2026 - Rule change without 'section 37 certificate' declared void - Inappropriate independent advice? - Government to consider tweaks to troublesome transfer rules - Commons Committee pushes for reassessment of funding reforms - Public-sector pensions update - DB Annual Funding Statement Analysis - Possible extension to PPF - HMRC newsletters: June 2023]
• Linklaters: Pensions Case Law Summer 2023  – Pensions Case Law - Update: Summer 2023

17 July 2023

• A&O Shearman LLP: What's New This Week 17 July 2023  – [Mansion House Pension Reforms - Call for Evidence: Trustee Skills, Capability and Culture - Call for Evidence: Options for DB Schemes - Response and Further Consultation: Helping Savers Understand their Pension Choices in Decumulation - Consultation Response: New Value for Money Framework - Consultation Response: Extending Opportunities for CDC Schemes - Consultation Response: DB Superfunds - Response and Further Consultation: Small Pots - TPR's Response to Mansion House Reforms - Finance (No 2) Act 2023 Receives Royal Assent]
• Department for Work and Pensions/Financial Conduct Authority/The Pensions Regulator: Value for Money  – Government-Regulator Response to 'Value for Money: A Framework on Metrics, Standards and Disclosures' - Consultation Outcome (FCA paper FS23/3)
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Local Government Pension Scheme (England and Wales): Next Steps on Investments
• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Analysing the Impact of Private Pension Measures on Member Outcomes: Estimating the Impact of July 2023 Pension Package and Automatic Enrolment 2017 Review Measures on Member Outcomes

14 July 2023

• Draft Regulations – The draft Local Government Pension Scheme (Scotland) (Transitional Protection Remedy) Regulations 2023 (June 2023)
• Department for Work and Pensions/HM Treasury: Trusts, Trusteeship and Scheme Governance (Trusteeship)  – Pension Trustee Skills, Capability, and Culture: A Call for Evidence
• Scottish Public Pensions Agency: Local Government (2023) June 2023  – 2015 Remedy - Local Government Pension Scheme (Scotland)

13 July 2023

• Department for Work and Pensions: Superfunds  – Consolidation of Defined Benefit Pension Schemes: Government Response
• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Helping Savers Understand Their Pension Choices

11 July 2023

• House of Commons (October 2014 onwards): Written Statements 6 July 2023  – Armed Forces Pension Scheme and Firefighters' Pension Scheme: Adjustment in Respect of 2021 and 2022 Revaluation (6 July 2023)
• Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Extending Opportunities for Collective Defined Contribution Pension Schemes - Government Response
• Department for Work and Pensions: Investment (Options for DB Schemes)  – Options for Defined Benefit Schemes: A Call for Evidence

10 July 2023

• A&O Shearman LLP: What's New This Week 10 July 2023  – [TPR Launches Diversity and Inclusion Survey - Brexit Act Given Royal Assent - TPR Publishes DC Schemes Survey - HMRC Pension Schemes Newsletter]
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 826  – Defined Benefit Pensions with Liability Driven Investments: Seventh Report of Session 2022-23

7 July 2023

• Hymans Robertson: Current Issues June 2023  – [Public-sector pensions update - Call for evidence on DB auto-enrolment standards - Potential £250m 'lift' for DC investment innovation - Acknowledging the reality of the responsible-investment pachyderm - Data breach warnings - No Get-Out-Of-Jail-Free card for dashboards malfeasance - Regulatory blogging - HMRC newsletters: May 2023]
• Local Government Pensions Committee: LGPC Bulletin 239  – LGPC Bulletin 239 - June 2023 [lgpcbull239]

4 July 2023

• SI 2023/746 – The Public Service Pensions and Judicial Offices Act 2022 (Commencement No 2) Regulations 2023

3 July 2023

• A&O Shearman LLP: What's New This Week 3 July 2023  – [Work and Pensions Committee Report on LDI - FCA Countdown to the Consumer Duty - More Pension Schemes Allowed to invest in Long Term Asset Funds]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2023  – Pension Schemes Newsletter 151 - June 2023 [psn151]

28 June 2023

• HM Revenue & Customs: HMRC Guides  – Guidance on the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No 2) Regulations 2023

26 June 2023

• A&O Shearman LLP: What's New This Week 26 June 2023  – [High Court: Lack of Actuarial Certificate Invalidated Contracted-out Scheme Rule Amendments - DWP Review of Transfer Flags Regulations - Dashboards Connection FAQs - PLSA Resources on Helping Members with Cost-of-living]

23 June 2023

• 2023 ET: McGrandle v Ministry of Justice [Limitation - Time-barred - Equal treatment - Discrimination - Concurrent litigation - Whether part-time judge's pension claim could be reinstated after being withdrawn four years earlier]

22 June 2023

• Finance (No 2) Bill 2022/23 [HL Bill 149] (21 June 2023) Bill as brought from the Commons
• Department for Work and Pensions: Information & Awareness/Education/Pension Information (General)  – Review of the Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations 2021 (SI 2021/1237)

20 June 2023

• 2022 PO: Ms E (Allen SSAS) [Benefits - Beneficiaries - Nominated beneficiaries - Trustee discretion - Conflicts of interest of trustees - Trustee indemnity for breach of trust - Whether indemnity effective - Independent trustee duty to advise - Power of Pensions Ombudsman to exercise trustee discretion]

19 June 2023

• A&O Shearman LLP: What's New This Week 19 June 2023  – [TPR Promotes Dashboards Data Preparation - TPR Updates Active Member Discounts Guidance - TPR Publishes 2023 Annual Funding Statement Analysis]

13 June 2023

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 69  – FPS Bulletin 69 - May 2023 [fpsbull69]
• Pensions Administration Standards Association: Guidance - Dashboards  – Dashboards Values Guidance
• Ministry of Justice: Public Service Pensions (Costs)  – Judicial Pension Scheme 2022 and the Cost Control Mechanism

12 June 2023

• 2023 USA: Hughes v Northwestern University [Investments - Fees - Whether reasonable - Extent of duty of proof - Fiduciary duty of prudence]

9 June 2023

• Draft Regulations – The draft Pensions Dashboards (Amendment) Regulations 2023 (June 2023)
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – 'McCloud' Remedy in the LGPS - Supplementary Issues and Scheme Regulations
• The Pensions Regulator: Regulatory and Enforcement Policies  – Monetary Penalties Policy Updated to reflect changes to climate reporting requirements and master trust penalties

8 June 2023

• House of Commons (October 2014 onwards): Written Statements 8 June 2023  – Pensions Dashboards Update (8 June 2023)

6 June 2023

• A&O Shearman LLP: What's New This Week 5 June 2023  – [HMRC Pension Schemes Newsletter - Tribunal: Fines for AE Non-compliance Upheld]

2 June 2023

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2023
• Norton Rose Fulbright: Commentary May 2023  – UK Pensions Briefing: A "full and ambitious agenda": Busy Pensions Regulator Publishes its Annual DB Funding Statement and Corporate Plan

1 June 2023

• Local Government Pensions Committee: LGPC Bulletin 238  – LGPC Bulletin 238 - May 2023 [lgpcbull238]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2023  – Pension Schemes Newsletter 150 - May 2023 [psn150]

30 May 2023

• Finance (No 2) Bill 2022/23 [Bill 310] (22 May 2023) Only selected provisions of this Bill have been included in this document.
• A&O Shearman LLP: What's New This Week 30 May 2023  – [TPR Priorities: Value for Money, Trusteeship, and at-Retirement Solutions - PLSA Investment Companies Guide - ICO Subject Access Request Guidance]

26 May 2023

• SI 2023/576 – The National Health Service Pension Scheme (Member Contributions) (Amendment) Regulations 2023
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Uplifts to the Member Contribution Tier Thresholds for 2023 to 2024 - Response to Consultation
• Department of Health and Social Care: Occupations (NHS Pensions)  – The National Health Service Pension Scheme (Member Contributions) (Amendment) Regulations 2023

25 May 2023

• Draft Regulations – The draft Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No 2) Regulations 2023 (May 2023)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2023  – Newsletter on the Public Service Pensions Remedy - May 2023
• The Pensions Regulator: Determination Notices 2022/23 18 September 2020  – The Eastman Machine Company Limited Superannuation Scheme - Determination Notice

24 May 2023

• The Pensions Regulator: Determination Notices 2022/23  – Mr Andrew Kyprianou and Mr Colin Werb - Determination Notice

22 May 2023

• A&O Shearman LLP: What's New This Week 22 May 2023  – [TPR ESG Initiative - TPR Cyber Security Statement - Transfers Template Letter: Update - Call for Evidence on Auto-enrolment Alternative Tests - Brexit Bill: Update]
• 2022 USA: Rozo v Principal Life Insurance Company [Insured investments - Guaranteed interest products - Whether prohibited investments]

19 May 2023

• SR 2023/81 – The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2023
• 2023 FTT (General Regulatory Chamber): Café Piano Radcliffe on Trent v The Pensions Regulator [Auto-enrolment - Contributions - Failure to pay - Delegation of obligation - Whether failure of delegate involves a breach - Whether reasonable excuse]

18 May 2023

• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (April 2023)
• 2023 FTT (General Regulatory Chamber): Bolton Gate Farm v The Pensions Regulator [The Pensions Regulator - Notices sent to office address - Whether received by intended recipient - Whether reasonable excuse for not receiving notices - Auto-enrolment]
• 2022 Ch: Honda Group UK Pension Scheme v Mercer [Advice - Whether negligent - Time limits - Limitation periods - Application for summary dismissal - Amendment of claim]

16 May 2023

• HM Treasury: Public Service Pensions (Costs)  – Public Service Pensions - Cost Control Mechanism and the Reformed Scheme Only Design
• 2022 FTT (Tax): Nilebond v HMRC

15 May 2023

• The Pensions Regulator: Statements  – Capita Cyber Security Incident
• Department for Work and Pensions: Scheme Administration (Auto-enrolment)  – Automatic Enrolment: Alternative Quality Requirements for Defined Benefits and Hybrid Schemes Being Used as a Workplace Pension
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Changes to the Scheme Advisory Board Cost Management Process: Government Response
• Ministry of Justice: Occupations (Judicial Pensions)  – Draft Regulations for the McCloud Remedy - Response to Consultation

12 May 2023

• 2022 EAT: Bathgate v Technip UK [Membership - Discrimination - Age discrimination - Equal treatment - Whether settlement agreement restricted ability to claim - Seafarers - Extra-territorial jurisdiction]
• 2023 KB: The Public Institution for Social Security v Ruimy [Jurisdiction - Forum non conveniens - Investments - Bribery allegation - Pension fund investments - Appropriate jurisdiction]

9 May 2023

• Hymans Robertson: Current Issues May 2023  – [DB Annual Funding Statement 2023 - New Obligations to Encourage Illiquid DC Investments - Regulator Sketches Out Work Programme - More on LDI from the Regulators - Warning on Ex-pats' DB Pensions - First CDC Scheme Receives Imprimatur - HMRC Newsletters: April 2023]
• Norton Rose Fulbright: Commentary April 2023  – UK Pensions Briefing: Equality, Diversity and Inclusion: How Does Your Scheme Shape Up?
• TLT LLP: SIPP and SSAS Round-up Spring 2023  – SIPP and SSAS Round-up - Spring Edition 2023
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 68  – FPS Bulletin 68 - April 2023 [fpsbull68]
• Local Government Pensions Committee: LGPC Bulletin 237  – LGPC Bulletin 237 - April 2023 [lgpcbull237]

5 May 2023

• CAS-43847-P7M0  – Mr H [CAS-43847-P7M0] Determinations from April 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Uplift to Member Contribution Thresholds for 2023 to 2024

4 May 2023

• Pensions Dashboards (Prohibition of Indemnification) Act 2023 [pdpia23]
• 2023 Ch: Devon and Somerset Fire and Rescue Authority v Howell [Taxation - Benefits - Unauthorised payments - Public sector pensions - Firemen - Normal minimum pension age - Whether actual or prospective rights at age 50]

3 May 2023

• CAS-37581-L1V4  – Mr S [CAS-37581-L1V4] Determinations from March 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.

2 May 2023

• The Pensions Regulator: Statements  – Annual Funding Statement 2023
• 2023 Ch: Croydon v Oasis Community Learning [Contributions - Unpaid contributions - Local government fund - Limitation periods - Academy schools - Procedure - Amendment of pleadings - Interlocutory proceedings]
• Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice  – Combating Pension Scams - A Code of Best Practice Combating Pension Scams: A Practitioner Guide (Interim) version 3.0 (effective from 20 March 2023)

28 April 2023

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2023  – Pension Schemes Newsletter 149 - April 2023 [psn149]

27 April 2023

• Bills -- Passage through Parliament: Pensions Dashboards (Prohibition of Indemnification) Bill (2022-23) 21 April 2023  – Pensions Dashboards (Prohibition of Indemnification) Bill: Third Reading (Lords) (21 April 2023)

25 April 2023

• Pensions Administration Standards Association: Guidance - Dashboards  – What Administrators, Providers and Service Centres Should Say to Savers Who Enquire About Dashboards: Interim Guidance

24 April 2023

• The Pensions Regulator: Detailed Guidance: Funding and Investment  – Using Leveraged Liability-Driven Investment

21 April 2023

• Draft Regulations – The draft Firefighters' Pensions (Remediable Service) (Wales) Regulations 2023 (March 2023)
• Bills -- Passage through Parliament: Pensions (Extension of Automatic Enrolment) (No 2) Bill (2022-23) 24 March 2023  – Pensions (Extension of Automatic Enrolment) (No 2) Bill: Third Reading (Commons) (24 March 2023)
• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation on Remedying Age Discrimination in Firefighters' Pensions in Wales 2023
• 2022 CA: Dooley v Castle Trust and Management Services [Litigation - Jurisdiction - Whether claims originating in Gibraltar can be litigated in England]

19 April 2023

• Pensions (Extension of Automatic Enrolment) (No 2) Bill 2022/23 [HL Bill 128]: Explanatory Notes
• Draft Order – The draft Firefighters' Pension Schemes (England) (Amendment) Order 2023 (March 2023)
• Hymans Robertson: Current Issues April 2023  – [Spring Budget, 2023 - No change (yet) to SPA-rise schedule - DWP delays dashboards - Equality, diversity & inclusion - the Regulator's guide - Stop-gap guide to transfer due-diligence - Select Committee calls for evidence on DB schemes - Regulator round-up]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 67  – FPS Bulletin 67 - March 2023 [fpsbull67]
• Home Office: Occupations (Firefighters' Pensions)  – Retained Firefighters' Pensions: Proposed Changes to the Firefighters' Pension Scheme (England) 2006

18 April 2023

• Draft Regulations – The draft Teachers' Pension Scheme (Remediable Service) Regulations 2023 (March 2023)
• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme Transitional Protection Regulations Consultation
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: July to September 2022 - Statistical Bulletin

14 April 2023

• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Amendments to the Local Government Pension Scheme Statutory Underpin - Government Response

13 April 2023

• Government Actuary's Department: Technical Bulletins 30 March 2023  – Public Service Pension Schemes - SCAPE Discount Rate Methodology: a GAD Technical Bulletin
• Government Actuary's Department: Technical Bulletins 4 April 2023  – State Pension Age Review 2023: a GAD Technical Bulletin

12 April 2023

• Pensions Policy Institute: PPI Briefing Note Number 135  – How Could Pensions Policy Priorities be Impacted by Economic Uncertainty?
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Extending the Voluntary National Insurance Contributions Deadline

5 April 2023

• 2023 CA: Wilson v McNamara [Insolvency - UK bankruptcy - Whether Irish pension rights protected against being part of bankrupt's estate - Litigation procedure - Time limits - Limitation]

4 April 2023

• Government Actuary's Department: State Pensions (State Pension Age)  – Periodic Review of Rules About State Pension Age - Report by the Government Actuary

3 April 2023

• SI 2023/399 – The Occupational Pension Schemes (Administration, Investment, Charges and Governance) and Pensions Dashboards (Amendment) Regulations 2023

31 March 2023

• Department for Work and Pensions: State Pensions (State Pension Age)  – Independent Review of the State Pension Age 2022 - Final Report
• Department for Work and Pensions: State Pensions (State Pension Age)  – State Pension Age Review 2023

30 March 2023

• Pension Protection Fund: Consultation Documents and Responses March 2023  – Assumptions to be Used for Valuations - Consultation Response
• Pension Protection Fund: Guidance - Valuation Version A11  – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pensions: Consultation on the Discount Rate Methodology - Government Response

29 March 2023

• Norton Rose Fulbright: Commentary March 2023  – UK Pensions Briefing: Spring Budget 2023
• HM Treasury: Guidance  – Extending the Pension Fund Clearing Exemption and Exemptions for Intragroup Transactions
• Department of Health and Social Care: Public Service Pensions (Consultations)  – McCloud Remedy Part 2: Proposed Changes to NHS Pension Schemes Regulations 2023

28 March 2023

• Burges Salmon: Burges Salmon Legal Update 23 March 2023  – Value for Money - the Message to DC Schemes is Clear, it's Time to Shape Up or Ship Out
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2023  – Lifetime Allowance Guidance Newsletter - March 2023

27 March 2023

• Eversheds Sutherland: Speedbrief 16 March 2023  – Pensions Announcements in the Budget: Tales of the Unexpected (and the Expected)
• Hymans Robertson: Current Issues March 2023  – [Regulator Pushes for ESG Compliance - Criminal Prosecutions Policy - Regulator Holds Fire on Carillion - The 'Actual or Prospective Right' to a Protected Pension Age - FCA Seeks Data on Iffy Transfers - Public Sector News - HMRC Newsletters: February 2023]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Collective Money Purchase - Winding Up
• The Pensions Regulator: Compliance and Enforcement Updates July-December 2022  – Compliance and Enforcement Bulletin July to December 2022

24 March 2023

• House of Commons (October 2014 onwards): Debates and Oral Answers 7 February 2023  – Saving for Later Life (7 February 2023)
• The Pensions Regulator: Regulatory Intervention Reports March 2023  – Eastman Machine Company Limited Superannuation Scheme

23 March 2023

• Finance (No 2) Bill 2022/23 [Bill 276] (21 March 2023) Only selected provisions of this Bill have been included in this document.

21 March 2023

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Tax Provisions in Connection with the Dormant Assets Scheme

20 March 2023

• Government Actuary's Department: Technical Bulletins 17 March 2023  – Spring Budget 2023: A GAD Technical Bulletin

17 March 2023

• Bills -- Passage through Parliament: Pensions (Extension of Automatic Enrolment) (No 2) Bill (2022-23) 15 March 2023  – Pensions (Extension of Automatic Enrolment) (No 2) Bill: Committee Stage (Commons) (15 March 2023)
• CAS-51069-J3T4  – Mr N [CAS-51069-J3T4] Determinations from February 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2023  – Pension Schemes Newsletter 148 - March 2023 [psn148]
• Home Office: Occupations (Police Pensions)  – Report to Parliament in Respect of Collecting the Current Member Contribution Rates for the Police Pensions Regulations 2015

16 March 2023

• Draft Regulations – The draft Local Government Pension Scheme (Scotland) (Amendment) Regulations 2023 (March 2023)
• Pensions Administration Standards Association: Guidance - Data  – Data Readiness for Buy-In and Buyout Guidance
• Scottish Public Pensions Agency: Local Government (2023) March 2023  – Annual Revaluation Date Change in the Local Government Pension Scheme (LGPS)

15 March 2023

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Pension Tax Limits
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Relief Relating to Net Pay Arrangements
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2023  – Write-downs for Annuities Products and Insurers Liabilities

13 March 2023

• Bills -- Passage through Parliament: Pensions Dashboards (Prohibition of Indemnification) Bill (2022-23) 3 March 2023  – Pensions Dashboards (Prohibition of Indemnification) Bill: Second Reading (Lords) (3 March 2023)
• 2022 Ch: Andrew v Royal Devon and Exeter NHS Foundation Trust [Information - Member statement - Whether incorrect - Whether reliance on mistaken statement led to loss - Whether reliance of mistaken statement - Appeal from Pensions Ombudsman]

10 March 2023

• Draft Regulations – The draft Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (March 2023)
• Burges Salmon: Burges Salmon Legal Update 28 February 2023  – The Not So Artful Dodger: Art Dealer Ordered to Draw Maximum Pension Sums to Pay Creditors
• Cabinet Office: Public Service Pensions (Consultations)  – Civil Service Pensions 2015 Remedy ('McCloud') consultation
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Technical Amendments to the Pension Protection Fund and Fraud Compensation Fund Regulations - Government Response
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Government Response to Annual Revaluation Date Change in the Local Government Pension Scheme (LGPS)

9 March 2023

• SI 2023/270 – The Guaranteed Minimum Pensions Increase Order 2023
• SI 2023/266 – The Social Security Revaluation of Earnings Factors Order 2023 [soc sec reval 23]
• Draft Regulations – The draft Firefighters' Pensions (Remediable Service) Regulations 2023 (February 2023)
• Draft Regulations – The draft Police Pensions (Remediable Service) Regulations 2023 (February 2023)
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Scheme Regulations - Consultation Response
• Home Office: Occupations (Firefighters' Pensions)  – Public Service Pensions: Firefighters' Pensions (Amendment) Regulations 2023 - McCloud / Sargeant Remedy: Phase Two (Retrospective) - Government Consultation 2023
• Home Office: Occupations (Police Pensions)  – Public Service Pensions: Police Pensions (Amendment) Regulations 2023 - McCloud / Sargeant Remedy: Phase Two (Retrospective) - Government Consultation 2023

8 March 2023

• House of Commons (October 2014 onwards): Debates and Oral Answers 7 March 2023  – Pension Contributions (7 March 2023)

7 March 2023

• House of Commons (October 2014 onwards): Written Statements 7 March 2023  – HM Revenue and Customs Update (7 March 2023)

3 March 2023

• Institute & Faculty of Actuaries: Actuarial Profession Standards APS P1  – APS P1 Duties and Responsibilities of Pensions Actuaries [apsp1] Version 4 (effective from 1 March 2023)

2 March 2023

• Pensions (Extension of Automatic Enrolment) (No 2) Bill 2022/23 [Bill 255] (27 February 2023)
• House of Commons (October 2014 onwards): Written Statements 2 March 2023  – Pensions Dashboard Update (2 March 2023)

1 March 2023

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2023  – Pension Schemes Newsletter 147 - February 2023 [psn147]

27 February 2023

• House of Commons (October 2014 onwards): Written Statements 22 February 2023  – War Pensions Scheme Uprating 2023 (22 February 2023)

24 February 2023

• Norton Rose Fulbright: Commentary February 2023  – UK Pensions Briefing: LDI - What Went Wrong and What to Do About It?

22 February 2023

• House of Commons (October 2014 onwards): Written Statements 20 February 2023  – Public Service Pension Scheme Indexation and Revaluation 2023 (20 February 2023)
• Cabinet Office: Public Service Pensions (Consultations)  – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014 (Report 5)

21 February 2023

• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 11 January 2023  – National Health Service Pension Schemes (Member Contributions etc) (Amendment) (No 3) Regulations 2022 (11 January 2023)
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 17 January 2023  – Bereavement Benefits (Remedial) Order 2022; Pensions Appeal Tribunals (Late Appeal) (Amendment) Regulations 2022 (17 January 2023)

15 February 2023

• Hymans Robertson: Current Issues February 2023  – [DC Developments - AE Thresholds Unchanged for 2023/24 - New Guidance from Regulator - Actuary had Discretion to 'Determine' Deficit-reduction Contributions - Auto-enrolment: Reasonable Excuse for Non-compliance - GMP Increase Order - HMRC Newsletters: January 2023]

14 February 2023

• Draft Regulations – The draft Local Government Pension Scheme (Amendment) Regulations 2023 (February 2023)
• Eversheds Sutherland: Speedbrief 2 February 2023  – Value for Money Framework - Shifting Focus from Costs to Value
• Eversheds Sutherland: Speedbrief 9 February 2023  – PPF Levy 2023/24: Deadlines Are Approaching
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Annual Revaluation Date Change in the Local Government Pension Scheme (LGPS)

13 February 2023

• Spotlight on Pensions Bulletin: LeGrand View (series discontinued) February 2023  – Are Pensions Hindering Economic Growth?

10 February 2023

• Burges Salmon: Burges Salmon Legal Update 24 January 2023  – TPR and FCA Strategy Update: "We Will Continue to Work ... Closely ... as We Carry Out these Joint Workstreams"
• The Pensions Regulator: Memoranda of Understanding & Other Joint Documents  – Memorandum of Understanding Between the Department for Work and Pensions and The Pensions Regulator
• Department for Work and Pensions: Memoranda of Understanding & Other Joint Documents  – Memorandum of Understanding Between the Department for Work and Pensions and The Pensions Regulator

9 February 2023

• Eversheds Sutherland: Speedbrief 27 January 2023  – Court Clarifies Railways Pension Scheme Funding
• CAS-37266-F1D9  – Mr R [CAS-37266-F1D9] Determinations from January 2023 can be found under "The Pensions Ombudsman" in the Table of Documents.

7 February 2023

• CAS-66196-B5X9  – Mr I [CAS-66196-B5X9] Determinations from December 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.

3 February 2023

• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2023  – DC Trust: Scheme Return Data 2022 to 2023

2 February 2023

• Draft Regulations – The draft Local Government Pension Scheme (Governance) (Amendment) Regulations 2023 (January 2023)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 65  – FPS Bulletin 65 - January 2023 [fpsbull65]
• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Local Government (2023)  – Local Government Pension Scheme: Changes to the Scheme Advisory Board Cost Management Process

1 February 2023

• Department for Work and Pensions: DWP Statutory Guidance  – Disclose and Explain Asset Allocation Reporting and Performance-based Fees and the Charge Cap
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2023  – Pension Schemes Newsletter 146 - January 2023 [psn146]

31 January 2023

• Draft Regulations – The draft Occupational Pension Schemes (Administration, Investment, Charges and Governance) and Pensions Dashboards (Amendment) Regulations 2023 (January 2023)
• The Pensions Regulator: Regulatory Intervention Reports January 2023  – The Carillion Group
• Department for Work and Pensions/Financial Conduct Authority/The Pensions Regulator: Value for Money  – Value For Money: A Framework on Metrics, Standards, and Disclosures
• Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Broadening the Investment Opportunities of Defined Contribution Pension Schemes - Government Response

30 January 2023

• Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Extending Opportunities for Collective Defined Contribution Pension Schemes

27 January 2023

• HM Revenue & Customs: HMRC Spotlights  – Spotlights Spotlight 58 - Section ‘How the arrangements claim to work’ updated to include the definition of the GAAR Advisory Panel and their opinion on a certain set of tax avoidance arrangements. Sections 'What will happen to those who use these arrangements' and 'Get more information or report a scheme' also updated.

26 January 2023

• House of Commons (October 2014 onwards): Written Statements 26 January 2023  – Automatic Enrolment Earnings Trigger and Qualifying Earnings Band Review 2023/24 (26 January 2023)

25 January 2023

• House of Commons (October 2014 onwards): Standing/General Committee Meetings 24 January 2023  – Draft Bereavement Benefits (Remedial) Order 2022 (24 January 2023)

24 January 2023

• Pensions Dashboards (Prohibition of Indemnification) Bill 2022/23 [HL Bill 92] (23 January 2023)
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 1057  – Protecting Pension Savers - Five Years on from the Pension Freedoms: Saving for Later Life: Government, Financial Conduct Authority and Money and Pensions Service Responses to the Committee's Third Report of Session 2022-23

23 January 2023

• Burges Salmon: Burges Salmon Legal Update 19 January 2023  – A Closer Examination of Round 2 of TPR's Defined Benefit Funding Code Consultation
• Norton Rose Fulbright: Commentary January 2023  – UK Pensions Briefing: The Pensions Regulator Consults on its New DB Funding Code

18 January 2023

• Burges Salmon: Burges Salmon Legal Update 13 January 2023  – Considering the "Appeal" of Ill-Health Retirement
• Hymans Robertson: Current Issues January 2023  – [Revising the DB Funding Code (Phase 2) - Purple Book 2022 - Regulating Actuaries in the Public Interest - No Immediate Change for Money Purchase Pensions Illustrations - Ombudsman Round-up - Green Lights a-QAS the Board]
• 2022 USA: Matousek v MidAmerican Energy Company [Administration - Investments - Whether breach of fiduciary duty by plan as sponsor and advisers - Use of comparators]

17 January 2023

• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2023 (January 2023)
• Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023 (January 2023)

16 January 2023

• 2022 USA: Baumeister v Exelon [Investments - Administration - Breach of fiduciary duty - Fees - Evidence]
• 2022 USA: Evans v Associated Banc-Corp [Investments - Whether breach of fiduciary duty - Collective Investment Trusts - Whether alternative investment options provide better value]

13 January 2023

• Eversheds Sutherland: Speedbrief 22 December 2022  – Draft DB Funding Code of Practice: 10 Things You Should Know

12 January 2023

• 2022 CA & SC: The Harpur Trust v Brazel [Part-time workers - Employment - Holiday entitlement - Whether pro-rata to full-time workers or whether entitled to more than pro-rata - Whether absurdity is a defence to a claim]

11 January 2023

• 2022 USA: Albert v Oshkosh Corporation [Investments - Whether fiduciary breach - Whether fees excessive - Whether need to continually re-tender for asset managers]

10 January 2023

• Pension Protection Fund: Consultation Documents and Responses January 2023  – Assumptions to be Used for Valuations - Consultation Document
• 2022 USA: United Mine Workers of America 1974 Pension Plan v Energy West Mining Company [Withdrawal liability - Valuation assumptions - Discount rate - Multi-employer plan - Whether appropriate to use conservative rather than actual discount rates]

9 January 2023

• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: April to June 2022 - Statistical Bulletin
• House of Lords/House of Commons: Draft Legislation: Commentary and Consultation (2022) HC 834/ HL Paper 108  – Draft Bereavement Benefits (Remedial) Order 2022: Second Report

6 January 2023

• Linklaters: Pensions Case Law Winter 2022  – Pensions Case Law - Update: Winter 2022

5 January 2023

• TLT LLP: SIPP and SSAS Round-up December 2022  – SIPP and SSAS Round-up - December Edition 2022 Our thanks to TLT LLP for allowing us to carry the "SIPP SSAS Round-up" series in our Commentary collection. This series summarises a selection of recent determinations from the Pensions Ombudsman and the Financial Ombudsman Service. The collection can be found under the "TLT LLP" sub-heading in the "Commentary" page of the Table of Documents.

4 January 2023

• 2022 FTT (General Regulatory Chamber): MA Health v The Pensions Regulator [Automatic enrolment (AE) - Penalties - Employees notice to withdraw from AE - Whether evidence of withdrawal sufficient - Whether penalty was unfair]

23 December 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 64  – FPS Bulletin 64 - December 2022 [fpsbull64]
• 2022 EAT: Ministry of Justice v McGrandle [Part-time employees - Discrimination - Whether properly excluded from membership of pension scheme - Litigant in person - Whether grounds for reinstating claim]

22 December 2022

• CAS-48914-L5F3  – Mr N [CAS-48914-L5F3] Determinations from November 2022 can be found under "The Pensions Ombudsman" in the Table of Documents
• Department for Work and Pensions: Scheme Regulation (TPR/PPF)  – Departmental Review of the Pension Protection Fund (PPF)

21 December 2022

• Hymans Robertson: Current Issues December 2022  – [Pensions Aspects of the 2022 Autumn Statement - Get Up to Speed with Dashboards Developments - EU Withdrawal Act Deflects PPF-related Discrimination Claims - HMRC Newsletters: November 2022 - Revaluation Order - Journey into Un-chartered Territory]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 63  – FPS Bulletin 63 - November 2022 [fpsbull63]
• The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2022  – Annual Landscape Report on DB and Hybrid Schemes 2022
• Local Government Association: TPS Bulletins Bulletin 84  – TPS Bulletin 84 - December 2022 [tpsbull084]

20 December 2022

• Burges Salmon: Burges Salmon Legal Update 28 November 2022  – The EAT's Decision in Beattie: A Victory for Brexiteers
• Eversheds Sutherland: Speedbrief 29 November 2022  – Taking Stock After the LDI Liquidity Crisis - Our 20 Point Action List
• Norton Rose Fulbright: Commentary December 2022  – UK Pensions Briefing: Hands Off my Pension! How Safe are Judgment Debtors' and Bankrupts' Pensions from Creditors?
• Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2022) [purple22]
• 2022 Ch: Viavi Solutions UK v Viavi Solutions Pension Trustee UK [Documentation - Rectification - Evidence of previous error - Required level of evidence in support of rectification]

16 December 2022

• Spotlight on Pensions Bulletin: LeGrand View (series discontinued) December 2022  – Pension Schemes - True Eco-warriors?
• The Pensions Regulator: Consultation - Open Consultations 2022  – Defined Benefit Funding Code: Consultation Document

7 December 2022

• SI 2022/1285 – The Pensions Act 2004 (Disclosure of Restricted Information by the Pensions Regulator) (Amendment of Specified Persons) Order 2022

6 December 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Scheme Regulations
• 2022 EAT: Secretary of State for Work and Pensions v Beattie The PBLR version of this judgment will be made available shortly.

5 December 2022

• Pensions Dashboards Programme (PDP): PDP Consultation Documents  – Design Standards: Consultation

2 December 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2022  – Pension Schemes Newsletter 145 - November 2022 [psn145]

1 December 2022

• Pensions Dashboards Programme (PDP): PDP Consultation Documents  – Pensions Dashboards Standards Consultation Response

30 November 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2022  – Newsletter on the Public Service Pensions Remedy - November 2022

29 November 2022

• HM Revenue & Customs: HMRC Guides  – Guidance on the Public Services Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (Draft)
• Pensions Dashboards Programme (PDP): Guidance  – Data Standards Usage Guide

28 November 2022

• Draft Regulations – The draft Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (November 2022)

25 November 2022

• SI 2022/1229 – The Occupational Pensions (Revaluation) Order 2022

24 November 2022

• House of Commons (October 2014 onwards): Written Statements 17 November 2022  – Social Security Update (17 November 2022)
• 2022 USA: Boley v Universal Health Services [Investments - Class action - Defined contribution plan - Whether claim can be mounted on failure of investments where plaintiffs have suffered no loss because they did not select those investments]

23 November 2022

• CAS-65170-S1N9  – Ms R [CAS-65170-S1N9] Determinations from October 2022 can be found under "The Pensions Ombudsman" in the Table of Documents

22 November 2022

• SI 1987/2215 – The Police Pensions (Purchase of Increased Benefits) Regulations 1987 (E/W) Added following user request
• PRAG: Statements of Recommended Practice  – Revised Investment Disclosure Requirements in Pension Scheme Annual Reports [sorp guidance] Added following user request

18 November 2022

• Norton Rose Fulbright: Commentary November 2022  – UK Pensions Briefing: Changes in pensions law effective from October 1, 2022 - a round-up of new legislation
• The Pensions Ombudsman: Factsheets & Information  – Determination by the Ombudsman
• 2022 USA: Smith v CommonSpirit Health [Investments - Investment choices - Whether trustees should elect for passive fund - Fees - Whether active management fees were reasonable - Duty of loyalty]

17 November 2022

• 2022 Aus: Hill v Zuda (Holly Superannuation Fund) [Nomination - Binding death benefit nomination - Self-managed pension funds - Whether regulations apply to self-managed superannuation fund]
• 2022 Aus: Host-Plus v Blackwell [Documentation - Variation - Insertion of an indemnity clause - Whether a proper use of power of variation]

16 November 2022

• 2018 Aus: Deceased 17 (Australia) [Benefits - Death benefits - Binding death benefit nomination - Whether undue influence - Whether deceased of sound mind]

15 November 2022

• Hymans Robertson: Current Issues November 2022  – [Facilitating Illiquid Investment by DC Schemes - Dashboards Regulations Laid in Parliament - Benchmark for Statutory Increases Announced - Employer with Confusing Address has 'Narrow Escape' - A Dash of Consistency (Standar-dash-ation?) - Regulator Finalises Policies on Enforcement Activity & Prosecutions]

14 November 2022

• Pensions Policy Institute: PPI Briefing Note Number 134  – Lost Pensions 2022: What's the Scale and Impact?
• 2022 USA: Hawkins v Cintas Corporation [Process - Procedure - Dispute resolution - Arbitration clause - Class actions - Whether arbitration provision of contract of employment precludes class action in relation to pensions provided through a pension plan]
• 2022 USA: Romano v John Hancock Life Insurance Co [Investments - International - Tax credits - Foreign tax credits - Duty of loyalty - Class action]

9 November 2022

• House of Commons (October 2014 onwards): Debates and Oral Answers 31 October 2022  – Women's State Pension Age (Additional Support); Cost of Living Crisis (Support for Pensioners); Uprating of Benefits; Topical Questions (31 October 2022)

8 November 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 62  – FPS Bulletin 62 - October 2022 [fpsbull62]

7 November 2022

• House of Lords (October 2014 onwards): Debates and Oral Answers 1 November 2022  – Pensions Tax Relief (Employment and Retention); Defined Benefit Pension Funds (1 November 2022)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2022  – Pension Schemes Newsletter 144 - October 2022 [psn144]
• Local Government Association: TPS Bulletins Bulletin 83  – TPS Bulletin 83 - October 2022 [tpsbull083]

4 November 2022

• Pensions Dashboards Programme (PDP): PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (October 2022)
• 2022 ET: Griffiths v Scarista [Whistleblowing - The Pensions Regulator - Whether unfair dismissal involved whistleblowing - Reinstatement pending full merits hearing]

3 November 2022

• 2022 Fam: Goodyear v Goodyear (deceased) [Divorce - Pensions sharing order - Whether the death of the recipient before execution of a pension sharing order defeats the order - Whether benefits payable to personal representatives]

1 November 2022

• 2022 FTT (General Regulatory Chamber): Yi Xuan Lou v The Pensions Regulator [Auto-enrolment - Contributions - Unpaid contributions - Unpaid contributions notice - The Pensions Regulator - Whether postal disruption a good defence to a penalty notice]

31 October 2022

• The Pensions Regulator: Guidance - Other Guidance and Documents  – Determinations Panel Procedure

27 October 2022

• The Pensions Regulator: Regulatory and Enforcement Policies  – Prosecution Policy

26 October 2022

• The Pensions Regulator: Consultation - Open Consultations 2022  – Enforcement and Prosecution Policies: Consultation Response
• The Pensions Regulator: Regulatory and Enforcement Policies  – Enforcement Strategy

24 October 2022

• Explanatory Memoranda (Draft Legislation): Draft Legislation: Commentary and Consultation (2022)  – Explanatory Memorandum to the draft Bereavement Benefits (Remedial) Order 2022 Added paragraph 3.1 and updated paragraph 10.6. The draft Order was withdrawn after being laid on 11 October and re-laid with no change to the content on the 13 October 2022.
• Department for Work and Pensions: DWP Statutory Guidance  – Reporting of Costs, Charges and Other Information: Guidance for Trustees and Managers of Occupational Schemes - effective from October 2021 Updated to take into account the introduction of new collective money purchase schemes. This will be effective from 21 October 2022 and replaces the previous guidance that came into effect on 1 October 2021.

21 October 2022

• Norton Rose Fulbright: Commentary September 2022  – UK Pensions Briefing: Funding Defined Benefit Pension Schemes - Proposed Funding and Investment Changes

20 October 2022

• Eversheds Sutherland: Speedbrief 11 October 2022  – The CMA Confirms the Sun-setting of its Order on IC and FM Services
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 61  – FPS Bulletin 61 - September 2022 [fpsbull61]
• 2022 Ch: Ceredigion Recycling and Furniture Team v Pope [Investments - Fiduciary obligations - Breach of fiduciary duties - Appropriate relief - Whether property can be recovered from a self-invested personal pension]

19 October 2022

• Spotlight on Pensions Bulletin: LeGrand View (series discontinued) October 2022  – Economic Challenges Require Urgent Pension Reform

18 October 2022

• House of Commons (October 2014 onwards): Written Answers 13 October 2022  – NHS (Pensions); Pension Funds; Poverty; State Retirement Pensions (13 October 2022)
• House of Commons (October 2014 onwards): Debates and Oral Answers 17 October 2022  – Economic Update (17 October 2022)

17 October 2022

• Department for Work and Pensions: DWP Non-Statutory Guidance (draft)  – Pensions Dashboards: Draft Guidance On Deferred Connection
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Government Response to the Pensions Dashboards: Further Consultation

12 October 2022

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – The Government Response to Representations Made on Proposals for a Draft Bereavement Benefits (Remedial) Order 2021, Including the Eighth Report from the Joint Committee on Human Rights, Session 2021-22 (HC 594, HL 91)

11 October 2022

• Hymans Robertson: Current Issues October 2022  – [Kwasi-Budget makes waves - PPF plans lower, simpler, more flexible levies - Court rejects challenge to RPI reform - A productive month for the Pensions Regulator - Actuaries issue inflation risk-alert - The perils of a 'head in the sand' approach to disputes - HMRC news: September 2022]

10 October 2022

• SI 2022/1028 – The National Health Service Pension Schemes (Member Contributions etc) (Amendment) (No 3) Regulations 2022
• 2022 NL: Netherlands Industry-wide Scheme Membership [Industry-wide pension scheme - Whether employer's membership compulsory - Netherlands]

7 October 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work: Response to Consultation

6 October 2022

• Draft Regulations – The draft Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations 2023 (October 2022)
• Pensions Policy Institute: PPI Briefing Note Number 133  – How Does Inflation Impact Pension Schemes and their Members, and how Might Inflation Change in the Future?
• CAS-38365-P6R4  – Mr L [CAS-38365-P6R4] Determinations from September 2022 can be found under "The Pensions Ombudsman" in the Table of Documents
• Department for Work and Pensions: DWP Statutory Guidance (draft)  – Draft: Disclose and Explain Asset Allocation Reporting and Performance-based Fees and the Charge Cap: Guidance for Trustees of Relevant Occupational Pension Schemes
• Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Broadening the Investment Opportunities of Defined Contribution Pension Schemes
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 126  – Protecting Pension Savers - Five Years on from the Pension Freedoms: Saving for Later Life: Third Report of Session 2022-23

5 October 2022

• Burges Salmon: Burges Salmon Legal Update 28 September 2022  – The CMG Case and What it Means for Correcting Pension Mistakes
• 2006 USA: Cooper v IBM Personal Pension Plan [Cash-balance plans - Discrimination - Age discrimination - Whether cash balance pan as operated amounted to age discrimination]

4 October 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2022  – Pension Schemes Newsletter 143 - September 2022 [psn143]
• The Pensions Regulator: Compliance and Enforcement Updates January-June 2022  – Compliance and Enforcement Bulletin January to June 2022
• 2022 USA: Kong v Trader Joe's Company [Investments - Fees - Breach of fiduciary duty - Whether selection of retail-designed investments amount to a breach of fiduciary duty]

3 October 2022

• SI 2022/1014 – The Public Service Pensions and Judicial Offices (Commencement No 1 and Transitional and Saving Provision) Regulations 2022
• 2022 ET: Doona v Nissan Motor Manufacturing (UK) [Benefits - Disability - Whether discrimination - Whether disability benefits should include future accrual in the pension plan - Limitation Act - Whether equitable to allow claims out of time]

29 September 2022

• Pension Protection Fund: Consultation Documents and Responses September 2022  – Levy Rules 2023/24 - Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
• Pension Protection Fund: Policy Documents September 2022  – PPF Long-Term Funding Strategy Review 2022

27 September 2022

• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: January to March 2022 - Statistical Bulletin

26 September 2022

• 2022 USA: Cunningham v USI Insurance Services [Fees - Fiduciary obligations - Whether fee levels demonstrated a breach of fiduciary obligations - Services provided by plan sponsor]

23 September 2022

• House of Commons (October 2014 onwards): Debates and Oral Answers 22 September 2022  – Health and Social Care Update (22 September 2022)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 60  – FPS Bulletin 60 - August 2022 [fpsbull60]
• 2022 USA: J Supor & Son Trucking & Rigging Co v Trucking Employees of N Jersey Welfare Fund [Multi-employer plan - Withdrawal liability - Agreement to become sponsor for length of construction contract - Whether withdrawal liability incurred]

22 September 2022

• 2022 USA: Commissioner of Taxation v Coronica [Self-administered pension scheme - One-man scheme - Breach of regulatory obligations - Trusteeship - Disqualification from acting as trustee - Whether disqualification was appropriate sanction]

21 September 2022

• 2022 USA: Alders v YUM! Brands [Membership - Whether wrongfully excluded by being wrongly classified as self-employed]

20 September 2022

• 2022 USA: Hughes v Northwestern University [Investments - Fees - Right of members to select - ERISA duty of prudence - Whether too much choice]
• 2022 USA: Klass v Allstate Ins Co [Member booklets - Summary plan descriptions - Indication of insurance cover continuing after retirement - Reservation of rights to amend terms by insurer - Whether breach of statutory obligations]

16 September 2022

• CAS-44390-L8M3  – Mr S [CAS-44390-L8M3] Determinations from August 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• 2022 FTT (Tax): Boardman v HMRC [Tax - Unauthorised payments charge - Unauthorised payments surcharge - Investments - Valuation - Whether arm's length valuation - Self-invested personal pension (SIPP)]

15 September 2022

• 2022 ET: Folarin v Transport for London [Trusteeship - Member nominated trustee - Time off for training - Employment Rights Act 1996 s46 - Protection for pension trustees]

14 September 2022

• Hymans Robertson: Current Issues September 2022  – [Forfeiture, Set-off & the Ombudsman's 'Competence' - Small Pots Working Group Reports - ARGA-ments Over Future Funding - Regulator Lays Out Expectations on Sponsor Refinancing - Pension Bodies' Annual Reports - Members Only: Auto-enrolling Younger & Increasing Contributions - HMRC Newsletters: August 2022]
• Pensions Policy Institute: PPI Briefing Note Number 132  – The Pensions Policy Impact of Poor Personal Finance Data on People from Ethnic Minority Groups
• 2022 FTT (Tax): Medhurst v HMRC [State pensions - Qualifying years - Litigation - Hearings - Tribunals - Whether in person or by Zoom - Witness/complainant/party living in foreign country - Whether notice must be given to foreign country]

13 September 2022

• Burges Salmon: Burges Salmon Legal Update 24 August 2022  – A Closer Examination of the DWP's DB Funding and Investment Consultation
• Norton Rose Fulbright: Commentary August 2022  – UK Pensions Briefing: Own Risk Assessments: The Pensions Regulator's "Super" Code Part 2
• 2022 FTT (Tax): Curtis v HMRC [Investments - Scam - Fraud - Tax consequences - Whether taxpayer the subject of a pensions scam is liable for tax]
• 2022 Ch: James Cropper v Aviva Life and Pensions UK [Equal treatment - Equalisation - Professional negligence - Limitation - Liability of scheme administrator - Delay in closing Barber Window - Defendant's application to strike out and for summary judgment - Claimants' application for permission to amend particulars of claim - Limitation Act 1980]
• 2022 FTT (Tax): Mattioli Woods v HMRC [Tax - Investments - Creation of a debt - In specie investment transfers - Whether breach of HMRC regulations]

12 September 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Uplifts to the Member Contribution Tier Thresholds - Consultation Response
• 2022 FTT (Tax): Moan v HMRC [Taxation - Allowances - Lifetime allowance - Fixed protection - Whether fixed protection cancelled by subsequent auto-enrolment - Time limits to appeal - Whether notices received]
• 2022 Ch: PSGS Trust Corporation v AON UK (Robert Horne Group Pension Scheme) [Documentation - Amendments - Time limits - Variation of deeds - Limitation periods - Summary judgment]

8 September 2022

• 2022 Ch: Brake v Guy [Garnishee - Third-party debt order (TPDO) - Whether TPDO can serve to compel drawdown of a self-invested personal pension (SIPP) - Flexi-access drawdown - Whether court can compel full withdrawal of assets]

7 September 2022

• CMS: Pensions Ombudsman Update July 2022  – Pensions Ombudsman Update - July 2022 Our thanks to CMS for allowing us to carry their "Pensions Ombudsman Update" series in our Commentary collection. These regular Updates are designed to help readers get to grips with the Ombudsman's thinking, keep track of decisions on individual topics and identify underlying trends. The collection can be found under the "CMS" sub-heading in the "Commentary" page of the Table of Documents.
• 2022 FTT (General Regulatory Chamber): Gully Metalworks v The Pensions Regulator [Auto-enrolment - The Pensions Regulator - Compliance Notice - Staging date - Re-registration - Fixed penalty notice - Failure to file re-registration within tine limits - Whether notices received - Whether penalty appropriate]
• 2022 FTT (General Regulatory Chamber): Kilted Fudge Company v The Pensions Regulator [Auto-enrolment - Staging date - Fixed Penalty Notice - The Pensions Regulator]
• 2022 FTT (General Regulatory Chamber): Westdeane Construction v The Pensions Regulator [The Pensions Regulator - Unpaid Contributions Notice - Penalty Notice - Auto-enrolment - Appeal from The Pensions Regulator

2 September 2022

• Department for Levelling Up, Housing & Communities (formerly Ministry of Housing, Communities & Local Government): Investment (Environmental, Social and Governance)  – Local Government Pension Scheme (England and Wales): Governance and Reporting of Climate Change Risks

31 August 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2022  – Pension Schemes Newsletter 142 - August 2022 [psn142]
• 2021 EAT: Gavli v LHR Airports [Employment - Dismissal - Unfair dismissal - Damages - Pensions element of loss - Procedure - Consequence of failure to make a claim]

30 August 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work

25 August 2022

• 2022 Ch: Butler-Sloss v The Charity Commission for England and Wales [Investments - Climate change - Environmental social and governance aims - Whether non-financial criteria can be adopted by trustees when investing charitable funds]

23 August 2022

• Hymans Robertson: Current Issues August 2022  – [Long-awaited DB funding & investment legislation aired - DWP tweaks Dashboards Regulations based on consultation feedback - Dashing towards dashboards deadlines - Authorities pour oil on troubled transfer waters - Considering the 'S' in ESG - PPF announces plans for levy redesign - HMRC newsletters: July 2022]

19 August 2022

• Spotlight on Pensions Bulletin: LeGrand View (series discontinued) August 2022  – Time for a New Pensions Policy Framework - and a New Covenant?

12 August 2022

• The Pensions Regulator: Selected Research & Analysis - Scheme Funding Analysis 2022  – Scheme Funding Analysis 2022: Valuations and Recovery Plans of UK Defined Benefit and Hybrid Pension Schemes
• 2022 QB: Lindsay v O'Loughnane [Judgement debt - Forfeiture - Application to distrain against personal pensions - Whether pension providers could be required to pay direct to a creditor of a member]
• The Pensions Regulator: Detailed Guidance: Funding and Investment  – Tender and Set Objectives for Investment Service Providers TPR has revised its guidance on the tender process for fiduciary management services and trustees setting objectives for their investment consultants

11 August 2022

• CAS-41940-X1R4 & CAS-67647-W7K9  – Mr E & Mrs E [CAS-41940-X1R4 & CAS-67647-W7K9] Determinations from July 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 59  – FPS Bulletin 59 - July 2022 [fpsbull59]

9 August 2022

• HM Treasury: Guidance  – Guidance on Public Sector Exits: Approval of Exits and Special Severance Payments
• HM Treasury: Public Service Pensions (Consultations)  – Consultation on Administrative Controls Process for Public Sector Exits
• 2022 UT: Page v FCA [Advice - Unsuitable advice - Investments - Regulation - Pension transfers - Pension transfer advice - Conflicts of interest]

29 July 2022

• SI 2022/874 – The Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022

28 July 2022

• Burges Salmon: Burges Salmon Legal Update 15 July 2022  – Pensions Law: On the Horizon
• Burges Salmon: Burges Salmon Legal Update 18 July 2022  – DWP Consultation Outcome Climate and Investment Reporting - What Now for Trustees?
• Eversheds Sutherland: Speedbrief 19 July 2022  – Pensions Dashboards – Full Steam Ahead (With Some Tweaks)
• Norton Rose Fulbright: Commentary July 2022  – UK Pensions Briefing: Turning up the Heat on Compliance: The Pensions Regulators "Super" Code

27 July 2022

• Draft Regulations – The draft Occupational Pension Schemes (Fraud Compensation Fund Payments and Pension Protection Fund Compensation) (Amendment) Regulations 2023 (July 2022)
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Technical Amendments to the Pension Protection Fund and Fraud Compensation Fund Regulations
• House of Commons: British Steel Pension Scheme HC 251  – Investigation into the British Steel Pension Scheme - Fourteenth Report of Session 2022-23
• 2022 UT: GM v Secretary of State for Work and Pensions (RP) [State pensions - State pension age - Spouse's pension - Derived pensions - Whether wife entitled to derived pension in her own right - Failure to claim - Whether payments should be backdated - Category B state retirement pension]

25 July 2022

• SI 2022/855 – The Pensions Act 2004 (Code of Practice) (Authorisation and Supervision of Collective Defined Contribution Schemes) Appointed Day Order 2022
• CAS-44132-Q4C5  – Ms N [CAS-44132-Q4C5] Determinations from June 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• The Pensions Ombudsman: Annual Reports  – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2021-2022: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

22 July 2022

• House of Commons (October 2014 onwards): Written Statements 20 July 2022  – Finance Bill 2022-23 Draft Legislation and Tax Documents (20 July 2022)
• House of Commons (October 2014 onwards): Written Statements 21 July 2022  – Academy Trust and Local Government Pension Update (21 July 2022)
• The Pensions Ombudsman: Factsheets & Information  – TPO Approach to McCloud and Sargeant Age Discrimination Complaints

21 July 2022

• Draft Regulations – The draft National Health Service Pension Schemes (Member Contributions etc) (Amendment) (No 2) Regulations 2022 (July 2022)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2022  – Pension Schemes Newsletter 141 - July 2022 [psn141]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Pensions Relief Relating to Net Pay Arrangements
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Pension Schemes: Collective Money Purchase - Winding Up
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Further Tax Provisions in Connection with the Dormant Assets Scheme
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Uplifts to the Member Contribution Tier Thresholds from 1 October 2022
• SI 2022/825 – The Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2022 The effects of these Regulations are included in this update.

20 July 2022

• Pensions Dashboards Programme (PDP): PDP Consultation Documents  – Consultation: Standards, Specifications and Technical Requirements

19 July 2022

• Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Response: Facilitating Investment in Illiquid Assets by Defined Contribution Pension Schemes: Chapter 3 - Employer-related Investments
• 2022 Ch: Giddens v Frost [Investments - Fraud - Scam - Time limits for claim - Claim in fraud - Claim for defective advice]

18 July 2022

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Consideration of Social Risks and Opportunities By Occupational Pension Schemes - Government Response
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Summary of Key Policies: Draft Pensions Dashboards Regulations 2022: Consultation Outcome

15 July 2022

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Draft Pensions Dashboards Regulations 2022 - Government Response

14 July 2022

• Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022: Explanatory Notes [pscgmp22expl]

13 July 2022

• 2022 UT: HMRC v Martino [Tax - Discovery by HMRC - Staleness - Unauthorised payments charge - Whether HMRC had made a discovery - Whether HMRC claim for tax was out of time]

12 July 2022

• Hymans Robertson: Current Issues July 2022  – [Embedding Investment-consultant & Fiduciary-manager Oversight into Pensions Law - CDC Code of Practice Finalised - Trustees to Assess Fit with 1.5⁰C Increase Goal - DWP Seeks Views on Supporting Members' Retirement Decisions - GMP Equalisation: Checklist for Historical Transfers - Refreshed Actuarial Standard Highlights Significance of Less-traditional Risks - Pensions Dashboards: Further Consultation - DC Scheme Returns: A Game of Two Halves - HMRC Newsletters, June 2022]
• 2022 QB: Hamill v Lloyds Banking Group Pension Trustees [Benefits - Contracting-out - Guaranteed Minimum Pension - decision of Pensions Ombudsman - Whether underpayment of GMP - Whether complainant can avoid appeal procedure against determination of Pensions Ombudsman and claim direct through the high court]

8 July 2022

• 2022 SC: HMRC v Coal Staff Superannuation Scheme Trustees [Tax - Overseas dividends - Manufactured overseas dividends - European Union - Stock lending agreements - Tax-exempt investors]
• 2022 QB: Portal Financial Services v Financial Ombudsman Service [Financial Ombudsman Service - Judicial review - Statutory jurisdiction of Financial Ombudsman Service - Investments - Extent of duty of pensions provider to advise]

5 July 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 58  – FPS Bulletin 58 - June 2022 [fpsbull58]
• Local Government Association: TPS Bulletins Bulletin 81  – TPS Bulletin 81 - June 2022 [tpsbull081]

1 July 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2022  – Pension Schemes Newsletter 140 - June 2022 [psn140]

30 June 2022

• SI 2022/723 – The Registered Pension Schemes (Authorised Member Payments) Regulations 2022
• House of Lords (October 2014 onwards): Debates and Oral Answers 27 June 2022  – Gender Pensions Gap (27 June 2022)

29 June 2022

• Public Service Pensions and Judicial Offices Act 2022: Explanatory Notes [pspjoa22expl]
• Eversheds Sutherland: Speedbrief 26 June 2022  – Portfolio Alignment Metric and Final Guidance on Stewardship Reporting

28 June 2022

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Pensions Dashboards: Further Consultation

27 June 2022

• Norton Rose Fulbright: Commentary June 2022  – UK Pensions Briefing: the CMA Trustee Order to be Replicated in DWP Legislation

24 June 2022

• 2022 USA: Anderson v Intel Corporation Investment Policy Committee [Investments - Alternative investments - Burden of proof of loss due to alternative investment strategies - Whether conflict of interest in investing in pooled funds operated by well-known asset managers which incidentally benefited the plan sponsor]
• 2021 USA: O'Neal v Stanislaus County Employees Retirement Association [Investments - Fiduciary duties - Duty of loyalty - Duty of prudence - Benefits - Discretionary benefits - Decision not to provide discretionary benefits - Whether employment prospects of members can be taken into account when making decisions in relation to the plan]

23 June 2022

• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October to December 2021 - Statistical Bulletin

22 June 2022

• Eversheds Sutherland: Speedbrief 16 June 2022  – Overseas Data Transfers - Updates for Pension Schemes
• Linklaters: Pensions Case Law Summer 2022  – Pensions Case Law - Update: Summer 2022
• Pensions Policy Institute: PPI Briefing Note Number 131  – CDC: International Insights

21 June 2022

• Hymans Robertson: Current Issues June 2022  – [DB Transfers: Good-Practice Guidance - Regulator Airs Draft Enforcement & Prosecution Policies - The Challenges of Disputing Regulatory Penalty Notices - Work and Pensions Committee: Recent Activity - Pension Schemes Newsletter 139]
• Spotlight on Pensions Bulletin: LeGrand View (series discontinued) June 2022  – The Illiquid Assets Conundrum
• CAS-42976-B4H7  – Ms Y [CAS-42976-B4H7] Determinations from May 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• 2022 CA: R v Asplin [Criminal - Confiscation orders - Whether pensions are a realisable asset]

20 June 2022

• Department for Work and Pensions: DWP Statutory Guidance  – Reporting on Stewardship and Other Topics through the Statement of Investment Principles and the Implementation Statement: Statutory and Non-Statutory Guidance
• Department for Work and Pensions: DWP Statutory Guidance (draft)  – Draft: Governance and Reporting of Climate Change Risk: Guidance for Trustees of Occupational Schemes
• Department for Work and Pensions: Investment (Environmental, Social and Governance)  – Climate and Investment Reporting: Setting Expectations and Empowering Savers - Government Response

17 June 2022

• Draft Regulations – The draft Occupational Pension Schemes (Climate Change Governance and Reporting) (Amendment, Modification and Transitional Provision) Regulations 2022 (June 2022)

14 June 2022

• House of Commons (October 2014 onwards): Debates and Oral Answers 6 June 2022  – Pension Auto-enrolment; State Pension (Deferring Entitlement) (6 June 2022)
• 2021 Aus: Australian Securities and Investments Commission v Westpac Securities Administration [Consolidation - Marketing campaign - Whether misleading - Penalty - Appropriate penalty]

10 June 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 57  – FPS Bulletin 57 - May 2022 [fpsbull57]
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2022  – Response to Our Consultation on the Collective Defined Contribution Code of Practice

9 June 2022

• Burges Salmon: Burges Salmon Legal Update 31 May 2022  – Increased Corporate Transparency: What does it Mean for Pension Schemes?
• 2021 USA: Luense v Konica Minolta Business Solutions [Class action - Fiduciary duty - Investments - Duty of prudence and loyalty - Whether selected funds appropriate for institutional holding]

8 June 2022

• Draft Regulations – The draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2022 (June 2022)
• CMS: po-info Summaries of Key Determinations CAS-59054, CAS-35438  – Trustees Bound by Expert's Decision as to Benefit Entitlement Determination summaries can be found in the Table of Documents under "The Pensions Ombudsman - Determinations & Materials - Summaries of Key Determinations"
• 2021 USA: Allegretti v Walgreen

1 June 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2022  – Pension Schemes Newsletter 139 - May 2022 [psn139]

30 May 2022

• 2022 Ire: Vodafone Ireland Pension Plan v Financial Services and Pensions Ombudsman [Pensions Ombudsman - Time limits for complaints]

27 May 2022

• SI 2022/582 – The Dormant Assets Act 2022 (Commencement) Regulations 2022

26 May 2022

• Pensions Policy Institute: PPI Briefing Note Number 130  – Set for Life? Guaranteed Incomes in Retirement
• 2021 USA: Cho v The Prudential Insurance Company of America [Investments - Fiduciary duties - Class action certification - Whether breach of fiduciary duty]
• 2021 USA: Ferguson v Ruane Cuniff & Goldfarb [Investments - Whether prudent - Class action - Whether requirement for arbitration - Whether class to be certified]
• 2021 USA: Morris v Aetna Life Insurance Company [Benefits - Disability - Long-term disability - Quantum - Payments - Overpayments - Recovery of overpayments - Insured benefits - Discretion - Insurer's discretion - Fiduciary duty - Definition of fiduciary duty]
• 2021 USA: Ortiz v American Airlines [Investments - Low-yield deposit fund - Whether appropriate option to offer to plan members - Standing - Whether members who had not invested in the low-yield fund had standing]

25 May 2022

• Norton Rose Fulbright: Commentary May 2022  – UK Pensions Briefing: Dealing With a Data Subject Access Request
• 2022 FTT (General Regulatory Chamber): Kingswear Gallery v The Pensions Regulator [Contributions - Unpaid contributions - Unpaid Contributions Notice - Penalty - Whether appropriate - Fixed Penalty Notice - Appeal against penalty imposed by The Pensions Regulator]
• 2022 FTT (General Regulatory Chamber): Morecambe Bay Wines v The Pensions Regulator [Unpaid Contributions Notice - The Pensions Regulator - Escalating Penalty Notice - Auto-enrolment - Employees furloughed - Coronavirus Job Retention Scheme - Whether insufficiency of funds a reasonable excuse - Missing HMRC advice on website]
• 2021 NZ: Peters v Ministry of Social Development [Overpayments - Privacy - Whether tort of privacy involved where pensions information disclosed to peers - Statutory immunity]

24 May 2022

• 2022 FTT (General Regulatory Chamber): Total Industrial Machines v The Pensions Regulator [Auto-enrolment - Failure to renew three-year declaration - Fine - Whether reasonable - Change of registered office - Whether amount of fine is fair]

23 May 2022

• 2022 FTT (General Regulatory Chamber): Davey West v The Pensions Regulator [Auto-enrolment - Failure to pay contributions - Penalty notices - Whether COVID-19 is an excuse - Whether poor administration by provider is an excuse]

20 May 2022

• 2022 FTT (General Regulatory Chamber): Phasor Electrical v The Pensions Regulator [Unpaid Contributions Notice - Whether absence abroad of managing director was reasonable excuse for non-payment of contributions - Whether business closed for COVID-19 was reasonable excuse for non-payment of contributions]

19 May 2022

• Eversheds Sutherland: Speedbrief 17 May 2022  – Navigating Choppy Waters: The Pensions Regulator's Annual Funding Statement
• CAS-43767-M3K0  – Mr Y [CAS-43767-M3K0] Determinations from April 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• 2022 ECHR: D'Amico v Italy [Benefits - Survivors' pensions - Indexation - Fair hearing - Whether sufficiently compelling reason justifying retrospective application of a law determining the substance of pensions disputes in pending proceedings]
• 2022 FTT (General Regulatory Chamber): Ease & (Banquette Seating) v The Pensions Regulator [Chair's statement - Annual governance statement - Whether defined contribution scheme required to file chair's statement]

18 May 2022

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2022

17 May 2022

• Hymans Robertson: Current Issues May 2022  – [DB Annual Funding Statement 2022 - GMP equalisation: tax effects of transfer top-ups & conversion - Tax relief for low earners in 'net pay' arrangements - Regulator pursues overseas parent over MBO - Regulator's guidance on conflict in Ukraine - HMRC newsletter April 2022]
• 2022 Ct Sess: Plumbing Pensions (UK) [Trustees - Liability - Indemnity clauses in trust documentation - Gross negligence - Wilful wrongdoing - Whether indemnity provisions protect against gross negligence]

16 May 2022

• 2022 FTT (Tax): Thomas v HMRC [Tax - Pay as You Earn (PAYE) - Issue of PAYE Code - PAYE on several pensions - Challenge to Code - Timing of coding - Whether affected by later earnings]

13 May 2022

• Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 27 April 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Third Reading (Lords) (27 April 2022)
• Local Government Association: TPS Bulletins Bulletin 80  – TPS Bulletin 80 - April 2022 [tpsbull080]

12 May 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 56  – FPS Bulletin 56 - April 2022 [fpsbull56]

10 May 2022

• 2022 FOS: T v Rowanmoor Personal Pensions [Investments - Self-invested personal pensions - Liability of SIPP manager - Whether advice given - Whether advice checked]
• The Pensions Regulator: Regulatory Intervention Reports December 2020  – Merchant Navy Ratings Pension Fund As updated on TPR website on 5 May 2022

6 May 2022

• SI 2022/509 – The Financial Guidance and Claims Act 2018 (Commencement No 9) Regulations 2022
• 2022 Ch: Punter Southall Governance Services v Benge [Benefits - Death benefits - Dependants - Dependency test - Payment opposed]

5 May 2022

• The Pensions Regulator: Consultation - Consultation Reports and Responses 2022  – Proposed Approach to Our New Powers: Consultation Response

4 May 2022

• SSI 2022/153 – The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 1270  – Protecting Pension Savers - Five Years on from the Pension Freedoms: Accessing Pension Savings - Government and the Financial Conduct Authority Responses to the Committee's Fifth Report
• 2022 Ch: Goodrich v AB (Walker Books EBT) [Documentation - Interpretation - Statutory construction - Meaning of spouse - Whether step-children included in the definition of children]

29 April 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Pension Schemes Newsletter 138 - April 2022 [psn138]

28 April 2022

• CAS-31053-J5J5  – Mr S [CAS-31053-J5J5] Determinations from March 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.

27 April 2022

• Norton Rose Fulbright: Commentary April 2022  – UK Pensions Briefing: Five Top Tips for Pension Dashboard Readiness

25 April 2022

• Hymans Robertson: Current Issues April 2022  – [Facilitating Investment in Illiquid Assets - DB & Hybrid Scheme Return - Changes to Membership Guidance - Sunak's Spring Statement - Temporal Limit on Age Discrimination Unlawful - Fraud Levy Hike Enabled - Public Service Pensions and Judicial Offices Act 2022 - Dormant Assets Scheme Encroaches on Pensions - Revaluation Statutory Instruments]

22 April 2022

• Norton Rose Fulbright: Commentary March 2022  – UK Pensions Briefing: Turning Transparent: What a Ban on Corporate Directors Means for Pension Schemes
• Pensions Policy Institute: PPI Briefing Note Number 129  – How do Cost-of-living Increases Affect Pensioners?
• The Pensions Regulator: Compliance and Enforcement Updates July - December 2021  – Compliance and Enforcement Bulletin July to December 2021

21 April 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 55  – FPS Bulletin 55 - March 2022 [fpsbull55]

19 April 2022

• 2022 CA: Parr v MSR Partners [Partnership - Demotion - Retirement provision for partners at age 60 - Whether age discrimination]

14 April 2022

• 2022 CA: Skatteforvaltningen v Solo Capital Partners [Tax - Withholding tax - Tax reclaim - Fraud - Investments - Whether pension fund repayment claims were fraudulent - Jurisdiction - Whether English courts can entertain claims for tax claimed by foreign jurisdictions]

11 April 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Managing Pension Schemes Service Newsletter - April 2022

7 April 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Guaranteed Minimum Pension Equalisation Newsletter - April 2022
• The Pensions Regulator: Determination Notices 2021/22  – Donington MC Pension Scheme, Dominator 2012 Pension Scheme and Commando 2012 Pension Scheme - Determination Notice
• The Pensions Regulator: Determination Notices 2021/22  – Dosco Overseas Engineering Limited (1973) Pension and Assurance Scheme - Determination Notice
• The Pensions Regulator: Regulatory Intervention Reports 31 March 2022  – Dosco Overseas Engineering Limited

6 April 2022

• National Audit Office: British Steel Pension Scheme HC 1145 Session 2021-22  – Investigation into the British Steel Pension Scheme

1 April 2022

• Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 25 March 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Second Reading (Lords) (25 March 2022)
• 2021 USA: Obeslo v Great West Life and Annuity Insurance Co [Investments - Administration- Fees - Whether fees were excessive - Class action: Consolidated shareholder derivative action - Reversal of the normal burden of proof]

31 March 2022

• Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Facilitating Investment in Illiquid Assets

30 March 2022

• Local Government Association: TPS Bulletins Bulletin 79  – TPS Bulletin 79 - February 2022 [tpsbull079]
• 2021 USA: Delauter v The Nissan Supplemental Executive Retirement Plan II [Claim - Complaint - Need to exhaust internal claims procedures before resorting to the courts - Whether breach of time limits by plan sponsor amounts to exhaustion of remedies - Whether an email is a claim in writing]

29 March 2022

• SI 2022/392 – The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 The effects of these Regulations are included in this update.

28 March 2022

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 54  – FPS Bulletin 54 - February 2022 [fpsbull54]
• 2021 Aus: Baba v Sheehan [Trusts - Trustees - Appointment - Removal - Purpose of removal - Powers - Fraud on a power]

25 March 2022

• Eversheds Sutherland: Speedbrief 22 March 2022  – Nudge, Nudge, What Next? A Look at What Trustees Need to do to Comply With the Stronger Nudge Requirements
• Hymans Robertson: Current Issues March 2022  – [Dashing ahead with dashboards - CDC Code of Practice published for consultation - Revisionist history: 'scheme pays' when the facts change - Auditing pension figures - sponsor accounts - Regulator gives practical example of climate-change compliance - Auto-enrolment: earnings band and trigger 2022/23 - Choice legislative tidbits - Fixed-rate GMP revaluation for post-5.4.22 leavers - HMRC newsletters: February 2022]

24 March 2022

• 2022 CA: Ceredigion Recycling and Furniture Team v Pope [Company limited by guarantee - Pension contributions for directors - Memorandum and articles - Whether provision of pensions was ultra vires - Whether breach of duty by directors - Appeal - Power of court to re-open appeal]
• 2022 Ch: Irish Airline Pilots Pension MOT v Mercer (Ireland) [Investments - Litigation - Discovery - Further and better discovery - Disinvestment - Divestment - Category of documents]
• 2021 USA: Masten v Metropolitan Life Insurance Company [Mortality tables - Annuities - Actuarial assumptions - Whether reasonable - Whether statutorily permitted - Definition of actuarially equivalent - Whether use of outdated actuarial tables is permitted under the discretion of trustees and actuaries - Limitation periods]
• SI 2022/337 – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations 2022 The effects of these Regulations are included in this update.

22 March 2022

• House of Commons (October 2014 onwards): Debates and Oral Answers 21 March 2022  – Topical Questions (Triple Lock); Cost of Living Increases (Pensioners) (21 March 2022)

21 March 2022

• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme: Proposed Changes to Scheme Regulations - Government Consultation Response
• SI 2022/334 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2022 The amendments made by these Regulations are included in this update.
• SI 2022/333 – The Pensions Increase (Review) Order 2022 The effects of this Order are included in this update.

17 March 2022

• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 9 March 2022  – Public Service Pensions and Judicial Offices Bill: Consideration of Commons Amendments (9 March 2022)
• 2022 Ch: De La Rue v De La Rue Pension Trustee [Construction - Deferred benefits - Documentation - Indexation - Revaluation]

16 March 2022

• 2021 Info Comm: EB Associates Group [Cold calling - Information Commissioner - Direct marketing - Breach of regulations - Third-party calling - Whether principal is liable]
• 2021 FOS: Mr E v PI Financial [Self-invested personal pension - SIPP - Investments - Transfer into SIPP - Whether execution-only - Whether SIPP administrator liable to advise on investments - Regulated advice]

15 March 2022

• CAS-39906-D6Y9  – Mr L [CAS-39906-D6Y9] Determinations from February 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
• 2021 UT: Harrison v HMRC [Taxation - Fixed protection - Lifetime allowance - Time-limits]

14 March 2022

• Eversheds Sutherland: Speedbrief 3 March 2022  – Against the Clock - Pensions Speedbrief
• Eversheds Sutherland: Speedbrief 9 March 2022  – PPF Levy 2022/23: Deadlines are Approaching
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work Introduced by the Coronavirus Act 2020 (Section 45) - Response to Consultation
• 2021 Ch: Mitchells & Butlers Pension Fund v Mitchells & Butlers [Deed - Amendment - Whether indexation clause had been properly amended by later editions of the deed - Mistake - Rectification]
• 2021 QB: Police Superintendents' Association v HM Treasury [Statutory pensions - Public sector - Police - Reform of scheme - Conversion of rights from final salary to career average - Consultation - Constitutional law - Position of the courts on decision-making while changes being implemented by parliament]
• 2021 CA: South Yorkshire Police v Kelly [Ill-health pension - Disability pension - Post traumatic stress disorder - Whether injury in course of duty - Police pension - Later assessment - Whether awards should be retrospective - Whether interest payable on retrospective award]

11 March 2022

• Department for Work and Pensions: Pension Reform (Fraud Compensation Levy)  – Review of the Fraud Compensation Levy Ceiling 2021 - Government Response
• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation - Summary of Response - Amendments to Firefighters' Pension Schemes in Wales - Consultation on Amendments to Firefighters' Pension Schemes in Wales 2021

10 March 2022

• SI 2022/259 – The Occupational Pension Schemes (Fraud Compensation Levy) (Amendment) Regulations 2022
• House of Commons (October 2014 onwards): Written Answers 4 March 2022  – Pensions (Advisory Services) (4 March 2022)
• Home Office: Occupations (Firefighters' Pensions)  – Public Service Pensions: Firefighters' Pensions (Amendment) Regulations 2022 - McCloud / Sargeant Remedy: Phase One (Prospective) - Response to the Consultation
• Home Office: Occupations (Police Pensions)  – Public Service Pensions: Police Pensions (Amendment) Regulations 2022 - McCloud/Sargeant Remedy: Phase One (Prospective) - Response to the Consultation

8 March 2022

• SI 2022/232 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022

7 March 2022

• SI 2022/215 – The Public Service Pensions Revaluation Order 2022
• Cabinet Office: Public Service Pensions (Consultations)  – 2015 Remedy and Civil Service Member Contributions - Consultation Response on a Draft Statutory Instrument Covering the Move to Alpha and Member Contributions from 1 April 2022

4 March 2022

• Eversheds Sutherland: Speedbrief 15 February 2022  – Dashboard Compliance - A Dash too Much?
• Department of Health and Social Care: Public Service Pensions (Consultations)  – McCloud Remedy Part 1: Proposed Changes to NHS Pension Schemes Regulations 2022 - Consultation Outcome

3 March 2022

• SSI 2022/80 – The Police Pensions (Commutation) Amendment (Scotland) Regulations 2022
• Norton Rose Fulbright: Commentary February 2022  – UK Pensions Briefing: What to Look Out for in Defined Contribution Pensions in 2022
• House of Commons (October 2014 onwards): Debates and Oral Answers 1 March 2022  – Pensions Guidance and Advice (1 March 2022)

2 March 2022

• Burges Salmon: Burges Salmon Legal Update 21 February 2022  – Overseas Pensions and Divorce
• House of Commons (October 2014 onwards): Written Answers 1 March 2022  – Pensioners (Poverty); State Retirement Pensions; Workplace Pensions (Part-time Employment); Workplace Pensions (Young People) (1 March 2022)

1 March 2022

• Dormant Assets Act 2022 [daa22] Only selected provisions of this Act have been included in this document.
• The Pensions Ombudsman: Factsheets & Information  – Ill Health Pensions
• The Pensions Ombudsman: Factsheets & Information  – Pensions Scams
• The Pensions Ombudsman: Factsheets & Information  – Death Benefits

28 February 2022

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2022  – Pension Schemes Newsletter 137 - February 2022 [psn137]
• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – An Independent Review of the National Employment Savings Trust (Nest) - Independent Report

25 February 2022

• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 22 February 2022  – Public Service Pensions and Judicial Offices Bill: Remaining Stages (Commons) (22 February 2022)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 53  – FPS Bulletin 53 - January 2022 [fpsbull53]

23 February 2022

• House of Commons (October 2014 onwards): Standing/General Committee Meetings 21 February 2022  – Draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 (21 February 2022)

22 February 2022

• PO-28905  – The Estate of Mr K [PO-28905] Determinations from January 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.

21 February 2022

• SI 2022/158 – The Occupational Pension Schemes (Schemes That Were Contracted-out) (No 2) (Amendment) Regulations 2022

18 February 2022

• Draft Regulations – The draft Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (February 2022)

17 February 2022

• Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 2 February 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Committee Stage (2 February 2022)
• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 27 January 2022  – Public Service Pensions and Judicial Offices Bill: Public Bill Committee - First Sitting (27 January 2022)
• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 27 January 2022  – Public Service Pensions and Judicial Offices Bill: Public Bill Committee - Second Sitting (27 January 2022)

16 February 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Changes to Member Contributions: Consultation Response
• 2021 Ch: Prudential Assurance Company and Rothesay Life [Annuities - Insured annuities - Transfer of obligations by one insurer to another]

15 February 2022

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work Introduced by the Coronavirus Act 2020 (Section 45) - Consultation Document

9 February 2022

• Department for Work and Pensions: State Pension Reform  – Independent Review of State Pension Age - Call for Evidence
• The Pensions Regulator: 21st Century Trusteeship  – 21st Century Trusteeship (removed) Parts 3, 5, 9 and 10 updated

4 February 2022

• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2022  – DC Trust: Scheme Return Data 2021 to 2022
• 2013 Aus: Meredith v Commonwealth of Australia (No 2) [Membership - Negligent misstatement - Advice or guidance on whether right to join - Whether statutory breach - Whether negligence - Whether negligent misrepresentation - Public sector schemes]

27 January 2022

• House of Commons: State Pension Underpayment HC 654  – Underpayments of the State Pension - Thirty-Third Report of Session 2021-22

25 January 2022

• House of Commons (October 2014 onwards): Written Statements 20 January 2022  – Public Service Pension Scheme Indexation and Revaluation 2022 (20 January 2022)

21 January 2022

• House of Commons: Information & Awareness/Education/Pension Information (General) HC 237  – Protecting Pension Savers - Five Years on from the Pension Freedoms: Accessing Pension Savings - Fifth Report of Session 2021-22

20 January 2022

• Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (January 2022)
• Hymans Robertson: Current Issues January 2022  – [CMP Draft Legislation Consultation Response - DWP backs GMP-Conversion Amendments - Funding Regs Consultation in Spring '22, Draft Code in Late Summer - Revised Code of Practice on Contribution Notices - PPF Levies 2022/23 - Review of State Pension Age Begins]

19 January 2022

• Draft Regulations – The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 (January 2022) This draft Statutory Instrument supersedes the draft of the same title which was laid before Parliament and published on 16th December 2021.

18 January 2022

• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2022 (January 2022)
• Burges Salmon: Burges Salmon Legal Update 10 January 2022  – Government Acts on its Call for Evidence Regarding Pensions Tax Relief Administration
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2022  – Pension Schemes Newsletter 136 - January 2022 [psn136]

17 January 2022

• SI 2022/30 – The Occupational and Personal Pension Schemes (Disclosure of Information) (Requirements to Refer Members to Guidance etc) (Amendment) Regulations 2022

14 January 2022

• 2021 Ch: JTC Employer Solutions Trustees v Khadem [Taxation - Intention to retire overseas - Change of circumstance - Whether agreement binding on change of circumstance - Application for rescission]

13 January 2022

• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 5 January 2022  – Public Service Pensions and Judicial Offices Bill: Second Reading (Commons) (5 January 2022)

12 January 2022

• Ministry of Justice: Occupations (Judicial Pensions)  – Judicial Pension Scheme 2022: Response to Consultation on the Scheme Regulations

11 January 2022

• Eversheds Sutherland: Speedbrief 7 January 2022  – The Pensions Regulator’s Guidance on Governance and Reporting of Climate-related Risks and Opportunities
• Department for Work and Pensions: DWP Non-Statutory Guidance  – The Charge Cap: Guidance for Trustees and Managers of Occupational Schemes Updated to reflect the changes that will be introduced by the de minimis on flat fees on 6 April 2022.

10 January 2022

• SI 2022/10 – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 52  – FPS Bulletin 52 - December 2021 [fpsbull52]
• Local Government Association: TPS Bulletins Bulletin 78  – TPS Bulletin 78 - December 2021 [tpsbull078]
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: April 2021 to June 2021 - Statistical Bulletin

6 January 2022

• Burges Salmon: Burges Salmon Legal Update 6 January 2022  – Increase in Normal Minimum Pension Age: For the Many but Not the Few?
• House of Commons: Investment (Environmental, Social and Governance) HC 968  – Pension Stewardship and COP26: Government Response to the Committee's Fourth Report of Session 2021-22 - Sixth Special Report of Session 2021-22

5 January 2022

• 2021 Fam: T v T [Divorce - Financial - Family - Pension sharing order - Underfunded plan - Application for variation - Moving target syndrome - Change in cash equivalent values]

4 January 2022

• 2021 USA: Howard Jarvis Taxpayers Association v California Secure Choice Retirement Savings Program [State-run retirement programme - Whether illegal - Automatic enrolment - Whether subject to workplace pensions legislation]

23 December 2021

• Burges Salmon: Burges Salmon Legal Update 20 December 2021  – A Brexit Hangover and What it Means for PPF Compensation
• Pension Protection Fund: Levy Determinations - 2022/23 Pension Protection Levy 2022/23  – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2022-31 March 2023 The Guidance associated with this Determination has now been uploaded.

22 December 2021

• Linklaters: Pensions Case Law Autumn 2021  – Pensions Case Law - Update: Autumn 2021

21 December 2021

• Burges Salmon: Burges Salmon Legal Update 10 December 2021  – PASA has Published a Raft of New Guidance to Help Schemes Tackle Their GMP Equalisation Exercises. we Highlight Some Key Next Steps for Trustees from the Guides
• Burges Salmon: Burges Salmon Legal Update 14 December 2021  – Pensions law: On the horizon - To Help you Keep Abreast of the Forthcoming Changes in Pensions Law, we Have Prepared a Tracker of Key Recent and Future Developments

20 December 2021

• House of Commons (October 2014 onwards): Written Statements 14 December 2021  – State Pension Age Review (14 December 2021)

17 December 2021

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Government Response to the Consultation on Draft Regulations to Support Part 1 of the Pension Schemes Act 2021 and Associated Consequential Changes Published alongside the draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 and the draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations 2022

15 December 2021

• Norton Rose Fulbright: Commentary December 2021  – UK Pensions Briefing: Revised Code of Practice on Contribution Notices Clarifies the New Tests for Dividend Payments
• 2021 USA: Bafford v Northrop Grumman [Benefits - Overpayments - whether a breach of fiduciary duty]

14 December 2021

• 2021 FTT (Tax): Gough v HMRC [Tax - Lifetime allowance - Fixed protection - Election - Whether withdrawal of fixed protection appealable - Whether HMRC decision to revoke appealable]
• 2021 Aus: Rushton v Commonwealth Superannuation Corporation (No 3) [Benefits - Survivor's benefits - Married but separated - Complaint - Due process - Whether jurisdictional error - Appeal - Interpretation of rules - Meaning of 'marital or couple relationship']
• 2021 USA: Wilson v Craver [Investments - Stock-drop]

13 December 2021

• Department of Health and Social Care: Public Service Pensions (Consultations)  – McCloud Remedy Part 1: Proposed Changes to NHS Pension Schemes Regulations 2022
• 2021 Info Comm: Parkin Beacher [Data protection - Information - Direct marketing - Unsolicited calls - Telephone calls - Whether prohibited]

10 December 2021

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 51  – FPS Bulletin 51 - November 2021 [fpsbull51]
• Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2021) [purple21]

9 December 2021

• 2021 UT: Ketley v HMRC [Taxation - Lifetime allowance - Failure to notify election within time limits - Whether reasonable excuse - Appeal - Whether permissible to introduce fresh grounds - Late notification - Whether solicitor's duty to advise on late notification]

7 December 2021

• Hymans Robertson: Current Issues December 2021  – [New Transfer Conditions to Tackle Scams - Climate & Investment Reporting: Setting Expectations & Empowering Savers - De Minimis Fund for Flat-fee Default Charges - DWP Proposes >100% Increases in Fraud Levy Rates - Treasury Closes NMPA Change Window - Statutory Minimum Revaluation in Deferment - HMRC Newsletters: November 2021]
• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 6 December 2021  – Public Service Pensions and Judicial Offices Bill: Third Reading (Lords) (6 December 2021)

6 December 2021

• Home Office: Guidance  – Police Pension Schemes: Processing Immediate Detriment Cases

3 December 2021

• 2021 Fam: CA v DR [Family provision - Financial settlement - Millionaire's defence - Quantum - Whether to include pension provision for mother as carer]

30 November 2021

• SI 2021/1319 – The State Pension Debits and Credits (Revaluation) Order 2021
• Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 26 November 2021  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Second Reading (Commons) (26 November 2021)
• The Pensions Ombudsman: Factsheets & Information  – Workplace Pensions - Unpaid Pension Contributions
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2021  – Pension Schemes Newsletter 135 - November 2021 [psn135]

26 November 2021

• House of Commons (October 2014 onwards): Written Statements 25 November 2021  – Statutory Review of Benefit and Pension Rates: 2022-23 (25 November 2021)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2021  – Managing Pension Schemes Service Newsletter - November 2021
• Cabinet Office: Public Service Pensions (Consultations)  – Civil Service Pension Scheme: 2015 Remedy and Civil Service Member Contributions

25 November 2021

• SI 2021/1308 – The Occupational Pensions (Revaluation) Order 2021

24 November 2021

• House of Commons (October 2014 onwards): Written Answers 16 November 2021  – Pensions (Police); Pensions (Fraud) (16 November 2021)

23 November 2021

• Pensions Administration Standards Association: Guidance - Data  – Ongoing Data Management & Controls Guidance
• Pensions Administration Standards Association: Guidance - GMP  – Briefing Note - GMP Reconciliation and Transitions

22 November 2021

• Norton Rose Fulbright: Commentary November 2021  – UK Pensions Briefing: New Duties to Block Pension Scams: Time to Act

19 November 2021

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2021
• Hymans Robertson: Current Issues November 2021  – [Autumn Budget 2021: Pensions - Simpler Annual Statements Mandatory from October 2022 - September Inflation - Pensions Ombudsman Guide to Communicating with Members - Regulator Updates Guidance Webpages - HMRC Newsletters: October 2021]

17 November 2021

• Burges Salmon: Burges Salmon Legal Update 11 November 2021  – Increased Climate Change Reporting Requirements for Occupational Pension Schemes
• Home Office: Occupations (Firefighters' Pensions)  – Public Service Pensions: Firefighters' Pensions (Amendment) Regulations 2022 - McCloud / Sargeant Remedy: Phase One (Prospective)

16 November 2021

• Norton Rose Fulbright: Commentary October 2021  – UK Pensions Briefing: What The Pensions Regulator's New Powers Mean for You: The Top 10 Things You Should Know

12 November 2021

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 8 November 2021  – Social Security (Up-rating of Benefits) Bill: Third Reading (8 November 2021)

10 November 2021

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Permitted Charges Within Defined Contribution Pension Schemes - Consultation Response
• Home Office: Occupations (Police Pensions)  – Public Service Pensions: Police Pensions (Amendment) Regulations 2022 - McCloud/Sargeant Remedy: Phase One (Prospective)

9 November 2021

• Hymans Robertson: Current Issues October 2021  – [Government consults on expansion of DB notifiable events - NICs-based levy to fund health & social care - New criminal offences in force: the Regulator's prosecutions policy - Regulators spark discussion on consistency in VfM assessments - BSP earnings link suspended - Reducing fixed-rate GMP revaluation - PPF 90-day payment window extended - Pension Schemes Newsletter 133]
• The Pensions Ombudsman: Factsheets & Information  – The Pensions Ombudsman and the Fraud Compensation Fund

8 November 2021

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – The Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations 2021: Consultation Response

5 November 2021

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2021  – Increasing Normal Minimum Pension Age
• 2021 Ch: Ceredigion Recycling and Furniture Team v Pope [Establishment - Whether ultra vires - Pensions for directors - Whether pension provision for directors involved a breach of duty]

4 November 2021

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 2 November 2021  – Social Security (Up-rating of Benefits) Bill: Report Stage (2 November 2021)
• House of Commons (October 2014 onwards): Written Statements 4 November 2021  – Treasury Update (4 November 2021)

3 November 2021

• Department for Work and Pensions: Pension Reform (Fraud Compensation Levy)  – Consultation on the Review of the Fraud Compensation Levy Ceiling

2 November 2021

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Departmental Review of the Money and Pensions Service (MaPS)

1 November 2021

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 50  – FPS Bulletin 50 - October 2021 [fpsbull50]

29 October 2021

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2021  – Pension Schemes Newsletter 134 [psn134]

28 October 2021

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 26 October 2021  – Social Security (Up-rating of Benefits) Bill: Committee Stage (Lords) (26 October 2021)
• HM Treasury: Taxation (Consultation Documents)  – Pensions Tax Relief Administration: Call for Evidence Response
• 2021 FTT (Tax): Scoggins v HMRC [Tax - Discovery - Lump sums - Uncrystallised Funds Pension Lump Sum - Duty of HMRC - Time limits - Duty of taxpayer to disclose pension receipts - Penalties - Discovery assessment - Whether knowledge of pensions position imputed to HMRC]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2021  – Pension Scheme Pays Reporting: Information and Notice Deadlines The 'Proposed revision' section was updated on GOV.UK on 27 October 2021

27 October 2021

• The Pensions Ombudsman: Factsheets & Information  – Communicating With Members
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) October 2021  – Taxation of Public Service Pension Reform Remedy

26 October 2021

• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation on Amendments to Firefighters' Pension Schemes in Wales 2021
• HM Government: Investment (Environmental, Social and Governance)  – Greening Finance: A Roadmap to Sustainable Investing

25 October 2021

• Bills -- Passage through Parliament: Compensation (London Capital & Finance plc and Fraud Compensation Fund) Bill (2021-22) 19 October 2021  – Compensation (London Capital & Finance plc and Fraud Compensation Fund) Bill - Second Reading (and Remaining Stages) (Lords) (19 October 2021)

22 October 2021

• Eversheds Sutherland: Speedbrief 30 September 2021  – The Pensions Regulator's Criminal Sanctions Policy: A Delicate Balancing Act
• Pensions Policy Institute: PPI Briefing Note Number 127  – Shopping Around for Annuities: The Changing Market

20 October 2021

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Simpler Annual Benefit Statements - Government Response to the Consultation on Proposed Regulations and Accompanying Statutory Guidance Introducing Simpler Annual Pension Benefit Statements for Use by Defined Contribution Pension Schemes Used for Automatic Enrolment

19 October 2021

• Norton Rose Fulbright: Commentary September 2021  – UK Pensions Briefing: Changes to the Pensions Regulator's Mandatory Notifications Regime

18 October 2021

• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 11 October 2021  – Public Service Pensions and Judicial Offices Bill: Committee Stage (Lords) (11 October 2021)

15 October 2021

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 13 October 2021  – Social Security (Up-rating of Benefits) Bill: Second Reading (Lords) (13 October 2021)
• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 56  – Countdown Bulletin (October 2021)

14 October 2021

• House of Commons: Investment (Environmental, Social and Governance) HC 238  – Pension Stewardship and COP26 - Fourth Report of Session 2021-22

5 October 2021

• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pensions: Cost Control Mechanism Consultation Response

4 October 2021

• CMS: po-info Summaries of Key Determinations PO-15521, PO-20938 & PO-21459  – SSAS Trustee Found Liable for Multiple Breaches of Trust Determination summaries can be found in the Table of Documents under "The Pensions Ombudsman - Determinations & Materials - Summaries of Key Determinations"

1 October 2021

• Pension Protection Fund: Levy Determinations - 2022/23 2022/23  – Alternative Covenant Scheme Appendix
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2021  – Pension Schemes Newsletter 133 [psn133]
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2021  – Response to Our Consultation on Code of Practice 12
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2021  – Our Approach to the Investigation and Prosecution of the New Criminal Offences: Consultation Response
• 2021 CA: Britvic v Britvic Pensions [Indexation - Variation of index - Power to vary - Whether wording of variation clause in deed allowed a higher or lower rate of indexation - Interpretation]
• HM Revenue & Customs: HMRC Guides (COVID-19)  – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme Information updated because the Coronavirus Job Retention Scheme ended on 30 September 2021.
• HM Revenue & Customs: HMRC Guides (COVID-19)  – Check if Your Employer Can Use the Coronavirus Job Retention Scheme Information updated because the Coronavirus Job Retention Scheme ended on 30 September 2021.

29 September 2021

• Pension Protection Fund: Consultation Documents and Responses September 2021  – Levy Rules 2022/23 - Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.

28 September 2021

• 2021 USA: Peer v Liberty Life Assurance Company of Boston [Benefits - Disability - Costs - Dispute resolution - Award of lawyer's costs]

23 September 2021

• House of Commons (October 2014 onwards): Written Answers 21 September 2021  – State Retirement Pensions; State Retirement Pensions (Canada); Workplace Pensions; Workplace Pensions (Young People) (21 September 2021)
• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 20 September 2021  – Social Security (Up-rating of Benefits) Bill: Second Reading (Commons) (20 September 2021)
• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2021-22) 20 September 2021  – Social Security (Up-rating of Benefits) Bill: Remaining Stages (20 September 2021)
• Bills -- Passage through Parliament: Compensation (London Capital & Finance plc and Fraud Compensation Fund) Bill (2021-22) 22 September 2021  – Compensation (London Capital & Finance plc and Fraud Compensation Fund) Bill - Remaining Stages (22 September 2021)
• National Audit Office: State Pension Underpayment HC 665 Session 2021-22  – Investigation into the Underpayment of State Pension

22 September 2021

• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 6 September 2021  – Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations 2021; Pensions Regulator (Employer Resources Test) Regulations 2021 (6 September 2021)
• Taskforce on Pension Scheme Voting Implementation: Scheme Administration (Corporate Governance)  – The Report of the Taskforce on Pension Scheme Voting Implementation

21 September 2021

• HM Treasury: Public Service Pensions (Consultations)  – Sixth Report of Session 2021-22: Public Sector Pensions
• 2021 USA: Anderson v Intel Corporation Investment Policy Committee [Investments - Duty of prudence - Alternative investments - Whether private equity and hedge funds can satisfy duty of prudence]

15 September 2021

• Local Government Association: TPS Bulletins Bulletin 76  – TPS Bulletin 76 - August 2021 [tpsbull076]
• 2021 USA: Becker v Wells Fargo [Disputes - Litigation - Venue - Jurisdiction - Place for hearing - Forum selection clauses under US law]

14 September 2021

• 2021 Aus: Cradock v United Super [Procedure - Regulator - Appeals - Extension of time for appeal - Grounds for extension of time for appeal against a decision of Australian Financial Complaints Authority]

13 September 2021

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 48  – FPS Bulletin 48 - August 2021 [fpsbull48]
• The Pensions Regulator: Compliance and Enforcement Updates January - June 2021  – Compliance and Enforcement Bulletin January to June 2021

10 September 2021

• Burges Salmon: Burges Salmon Legal Update 6 September 2021  – FCA v Avacade Ltd & Others: Another Shot Across the Bow for Unregulated Introducers
• Eversheds Sutherland: Speedbrief 9 September 2021  – Update on Notifiable Events and Other New Regulator Powers in Pension Schemes Act 2021
• House of Commons (October 2014 onwards): Written Answers 8 September 2021  – AEA Group (Pensions); State Retirement Pensions (Administrative Delays); State Retirement Pensions (Age); State Retirement Pensions (British Nationals Abroad); State Retirement Pensions (Females); State Retirement Pensions (Windrush Generation) (8 September 2021)

8 September 2021

• Hymans Robertson: Current Issues September 2021  – [GMP Equalisation Working Group Transfer Guidance - Pension Schemes Act Powers Prospective-Only, as Promised - Regulator Issues Holding Update on Single-Code Project - Ombudsman Anticipates Rise in Complaints - HMRC Newsletters, August 2021]
• Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 7 September 2021  – Public Service Pensions and Judicial Offices Bill: Second Reading (Lords) (7 September 2021)
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Strengthening The Pensions Regulator's Powers: Notifiable Events (Amendments) Regulations 2021

7 September 2021

• Burges Salmon: Burges Salmon Legal Update 20 August 2021  – The Axminster Twist: Forfeiture, Limitation and Interest
• Norton Rose Fulbright: Commentary August 2021  – UK Pensions Briefing: The UK Takeover Code: Overview of Key Aspects Relevant to Pension Schemes
• Norton Rose Fulbright: Commentary August 2021  – UK Pensions Briefing: Taking Action on Pension Scheme Cybersecurity

6 September 2021

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2021

3 September 2021

• 2021 FTT (Tax): Hargreaves v HMRC [Taxation - Information notices - Appeal against notices - Appeal against information requirements - Scheme administrator - Who is a scheme administrator - Reliance on unreported decisions - Whether HMRC fishing expedition]
• 2021 Aus: M&J Super Fund [Trustee - Corporate trustee - Small self-administered fund - Liquidation of trustee - Fees for liquidation - Whether reasonable]

31 August 2021

• SR 2021/240 – The Pension Schemes Act 2021 (Commencement No 1) Order (Northern Ireland) 2021
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2021  – Pension Schemes Newsletter 132 [psn132]

27 August 2021

• 2021 FTT (Tax): Lyons v HMRC [State pension - National Insurance Contributions - Additional contributions - Whether power to make additional contributions - Whether ignorance or error]

24 August 2021

• SI 1998/364 – The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998 (revoked) [lgps trans 98(s)] Added after user request
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2021  – Interim Response to the Consultation on TPR's New Code of Practice

20 August 2021

• House of Commons (October 2014 onwards): Written Answers 18 August 2021  – Magistrates (Retirement); High Speed Two (Workplace Pensions) (18 August 2021)
• House of Lords (October 2014 onwards): Written Answers 18 August 2021  – State Retirement Pensions; Workplace Pensions (18 August 2021)
• 2021 FTT (Tax): Gammell v HMRC [Taxation - Lifetime Allowance - Lifetime Allowance Charge - Enhanced Pension Protection - Time limits for claim - Whether reason for delay is acceptable - Whether reliance on defective advice is a valid excuse for delay]

19 August 2021

• 2020 SC: Lehtimaki v Cooper [Trusteeship - Exercise of powers - Discretions - Whether court should exercise discretions - Jurisdiction of court - Corporate charity - Corporate trustees]

16 August 2021

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2021  – Managing Pension Schemes Service Newsletter - August 2021
• 2021 QB: Ferguson v Police Medical Appeal Board [Judicial review - Injury pension - Police pensions - Subsequent development of dementia - Whether appropriate to reduce degree of disablement - Access to medical records]

12 August 2021

• 2021 QB: Enterprise Managed Service v Secretary of State for the Ministry of Housing Communities and Local Government [Local Government Pension Scheme - Exit credits - Retrospective legislation - Whether effective to deny payment of exit credits - Whether there is discretion to amend payments - Rights to property - Whether breach of human rights law to protect property - Constitutional law]

9 August 2021

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 47  – FPS Bulletin 47 - July 2021 [fpsbull47]
• 2021 Jer: GB Trustees v Stock [Trusts - Trustees - Litigation - Proportionality - Whether trustees have a power not to litigate]
• 2021 USA: Harmon v Shell Oil re Fidelity [Investments - Fees - Whether appropriate use of data from managing pension accounts - Whether data is an asset - Whether fiduciary obligations relating to use of data - Defined contribution plan]

6 August 2021

• Home Office: Guidance  – Guidance on the Public Service Pensions and Judicial Offices Bill

5 August 2021

• 2021 CA: Financial Conduct Authority v Avacade Ltd
• 2021 Ire: McGovern v Minister for Employment Affairs and Social Protection [Survivor's pension - State benefits - Widower - Whether second wife recognised as wife by the state - Whether entitled to survivor benefit - Whether reference to the European Court of Justice - Judicial review]

4 August 2021

• Eversheds Sutherland: Speedbrief 2 August 2021  – Court of Appeal Confirms PPF Compensation Cap is Unlawful
• Hymans Robertson: Current Issues August 2021  – [Consultation on Details of Collective Money Purchase System - Finance Bill 2021/22 Pensions Clauses - PPF Cap Still Unlawful, but Remedial Methods Appropriate - Trustees to 'Nudge' Members More Forcefully Toward MaPS Guidance - HMRC Newsletters: July 2021 - In Other News]
• The Pensions Ombudsman: Annual Reports  – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2020-2021: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

3 August 2021

• The Pensions Regulator: Regulatory Intervention Reports 28 July 2021  – Keytec (GB) Limited
• Ministry of Justice: Occupations (Judicial Pensions)  – Judicial Pension Scheme 2022: Consultation on Draft Scheme Regulations
• 2020 USA: Cruz v Raytheon Company [Scheme wind-up - Actuarial assumptions - Whether partisan - Whether actuarial assumptions were dated - Class action]

2 August 2021

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2021  – Pension Schemes Newsletter 131 [psn131]
• 2021 USA: Foundation Resolution v Aon Hewitt Investment Consulting [Plan closure - Investments - Advisers - Nature of investment strategy pending closure - Whether advisers liable for non-optimal strategy - Summary judgment - Procedure]

30 July 2021

• The Pensions Regulator: Selected Research & Analysis - Scheme Funding Analysis 2021  – Scheme Funding Analysis 2021: Annual Report on Defined Benefit (DB) Valuations and Recovery Plans of DB and Hybrid Pension Scheme

27 July 2021

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 55  – Countdown Bulletin (July 2021)
• 2021 CA: Secretary of State for Work and Pensions v Hughes

21 July 2021

• House of Commons: Occupations (Mineworkers' Pensions) HC 386  – Mineworkers' Pension Scheme: Government Response to the Committee's Sixth Report of Session 2019-21 - Fourth Special Report of Session 2021-22

20 July 2021

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2021  – Increasing the Normal Minimum Pensions Age for Pensions Tax
• HM Treasury: State Pension Reform  – Increasing the Normal Minimum Pension Age: Summary of Responses to the Consultation on Implementation

16 July 2021

• House of Lords (October 2014 onwards): Written Statements 15 July 2021  – Bereavement Benefits Remedial Order (15 July 2021)

15 July 2021

• House of Lords (October 2014 onwards): Debates and Oral Answers 13 July 2021  – Pensions (Gender Gap) (13 July 2021)

14 July 2021

• Department for Education: Occupations (Teachers' Pensions)  – The Teachers' Pensions (Miscellaneous Provisions) (Amendment) Regulations 2021 - Government Consultation Response

12 July 2021

• Hymans Robertson: Current Issues July 2021  – [Improving DC Outcomes - Activating the Regulator's New Powers - Governance and Reporting of Climate Change Risk - Rule Allows Sub-RPI Increases - Court Rectifies Scheme to Reinstate Alternative RPI Wording - OTS Tax Year Change Consideration - HMRC Newsletters June 2021]

9 July 2021

• Draft Regulations – The draft Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2021 (July 2021)

8 July 2021

• Pensions Policy Institute: PPI Briefing Note Number 126  – How Can Today's Pension Savers Prepare for Tomorrow's Retirement?
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 504  – Protecting Pension Savers - Five Years on from the Pension Freedoms: Pension Scams: Government, The Pensions Regulator and Financial Conduct Authority Responses to the Committee's Fifth Report of Session 2019-21
• 2021 Ch: Iggesund Paperboard (Workington) v Messenger [Documentation - Rectification - Indexation - Impact on benefits - Whether clear unintended drafting error]

6 July 2021

• 2021 USA: Cooper v Ruane Cunniff & Goldfarb [Dispute resolution - Litigation - Class actions - Arbitration agreement - Whether applies to third party investment managers - Investments]

5 July 2021

• Norton Rose Fulbright: Commentary June 2021  – UK Pensions Briefing: Pensions Regulator's 2021 Annual Funding Statement: What Employers Need to Know
• The Pensions Regulator: Guidance - Draft  – Draft Appendix: Breaches of the Climate Change Governance and Reporting Regulations

2 July 2021

• Eversheds Sutherland: Speedbrief 2 July 2021  – Pensions Dashboards - Avoid a Last-minute Dash to the Finish Line
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 46  – FPS Bulletin 46 - June 2021 [fpsbull46]
• 2020 Aus: Commissioner of Taxation v Douglas [Taxation - Australia - Invalidity benefits - Disability benefits - Military benefits - Whether payments are superannuation lump sums or superannuation income stream benefits]

1 July 2021

• Local Government Association: TPS Bulletins Bulletin 75  – TPS Bulletin 75 - June 2021 [tpsbull075]

29 June 2021

• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Strengthening The Pensions Regulator's Powers: Contribution Notice and Information Gathering Powers Regulations 2021 - Consultation Outcome
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October to December 2020 - Statistical Bulletin

25 June 2021

• Home Office: Guidance  – Police Pension Schemes: McCloud/Sargeant Ruling - Guidance on Treatment of 'Immediate Detriment' Cases (withdrawn)
• Home Office: Guidance  – Firefighters' Pension Schemes: McCloud/Sargeant Ruling - Guidance on Treatment of 'Immediate Detriment' Cases
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2021  – Pension Schemes Newsletter 130 [psn130]
• 2021 Ch: Punter Southall Governance Services Limited v Jonathan Hazlett [Arrears - Unclaimed arrears - Whether delay in claiming unpaid benefits triggers forfeiture clause - Forfeiture clause - Whether forfeiture clause legal - Interest payable on arrears of payments - Impact of Limitation Act]

24 June 2021

• SI 2021/752 – The Pension Schemes Act 2021 (Commencement No 2) Regulations 2021
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pensions: Cost Control Mechanism Consultation

23 June 2021

• Draft Regulations – The draft Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations 2021 (June 2021)
• Government Actuary's Department: Public Service Pensions (Costs)  – Cost Control Mechanism - Government Actuary’s Review

22 June 2021

• Burges Salmon: Burges Salmon Legal Update 14 June 2021  – The Pensions Regulator's Climate Change Strategy — Some Key Comments and Next Steps
• The Pensions Regulator: Regulatory Intervention Reports 15 June 2021  – Sanofi Section of the Sanofi Pension Scheme

21 June 2021

• House of Commons (October 2014 onwards): Written Statements 15 June 2021  – Public Service Pensions (Government Actuary Review of the Cost Control Mechanism) (15 June 2021)
• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Future of the Defined Contribution Pension Market: the Case for Greater Consolidation

18 June 2021

• 2021 Aus: Westpac Securities Administration v Australian Securities and Investments Commission [Warm calling - Existing clients - Transfer of superannuation arrangements - Advice on pension rights - Whether constituted personal advice - Statement that is not personal advice - The reasonable person test on the definition of personal advice]

14 June 2021

• Hymans Robertson: Current Issues June 2021  – [DB Annual Funding Statement 2021 - Draft Specs for Simpler DC Statements - Qualifying the Right to Transfer - ‘Pervasive Failures’ in DB Scheme Audit DC Charges Consultation]

11 June 2021

• House of Commons (October 2014 onwards): Written Statements 8 June 2021  – Taking Action on Climate Change (8 June 2021)
• 2021 USA: Bartnett v Abbott Laboratories [Fraud - Scams - Cyber security - Whether outsourcing requires additional supervision - Fiduciary duty - Whether breach of duty by plan sponsor when outsourcer permitted pensions fraud on account of member]
• 2020 USA: Fleming v Rollins [Investments (maladministration) - Fees - Whether excessive charges - Whether inappropriate selection of investment - Whether internal dispute resolution procedure covered investment option policy]

9 June 2021

• Draft Regulations – The draft Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 (June 2021)
• Draft Regulations – The draft Occupational Pension Schemes (Climate Change Governance and Reporting) (Miscellaneous Provisions and Amendments) Regulations 2021 (June 2021)

3 June 2021

• 2021 USA: Baird v BlackRock Institutional Trust Company [Investment - Investment management - Whether self-dealing - Summary judgment - Investment manager's own plan - Evidence - Whether charging rates are confidential]

2 June 2021

• Eversheds Sutherland: Speedbrief 1 June 2021  – Steady as She Goes: The Pensions Regulator's 2021 Annual Funding Statement

28 May 2021

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Schemes and Injury Benefits (Amendment) Regulations 2021: Response to Consultation

27 May 2021

• SI 2021/620 – The Pension Schemes Act 2021 (Commencement No 1) Regulations 2021

26 May 2021

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2021
• Norton Rose Fulbright: Commentary May 2021  – UK Pensions Briefing: Dividends, Contribution Notices and the New "Employer Resources" Test: A Trap for the Unwary?
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 44  – FPS Bulletin 44 - April 2021 [fpsbull44]

25 May 2021

• 2021 UT: The Pensions Regulator v Hermes Parcelnet Ltd

21 May 2021

• 2021 CA: Quantum Actuarial v Quantum Advisory [Actuaries - Actuarial practice - Restraint of trade - Whether 99-year agreement not to entice clients was enforceable]

20 May 2021

• Hymans Robertson: Current Issues May 2021  – [How to Support Members Without Straying into Advice - Pension Regulator's Climate Change Strategy - EU Taxonomy for Sustainable Activities - Regulator Says 'How Much Would You Pay to Make This Go Away?' - Statutory Review Supports DC Chair's Statement Re-think - Regulator Annual Report on DB & Hybrid Schemes - Viral News — April 2021 - HMRC Newsletter]

17 May 2021

• Pension Protection Fund: Consultation Documents and Responses April 2021  – The Response to the 2021 Consultation on Assumptions to be Used for Valuations Under Section 143 and Section 179 of the Pensions Act 2004
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Simpler Annual Benefit Statements - Consultation on Proposed Regulations and Accompanying Statutory Guidance Introducing Simpler Annual Benefit Statements for use by Defined Contribution Pension Schemes used for Automatic Enrolment Published as part of the consultation on simpler annual benefits
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Draft Statutory Guidance: Simpler Annual Benefit Statements - The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2022 Published as part of the consultation on simpler annual benefits

14 May 2021

• House of Commons (October 2014 onwards): Written Statements 13 May 2021  – Local Government Pensions (13 May 2021)
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Pension Scams: Empowering Trustees and Protecting Members - Consultation on the Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations 2021

6 May 2021

• Department for Work and Pensions: Post Implementation Reviews  – The Occupational Pension Schemes (Scheme Administration) Regulations 1996

5 May 2021

• 2021 FTT (Tax): Bateson v HMRC [Tax - Taxation - Lifetime allowance - Enhanced protection - Late claims - Whether reasonable excuse - Burden of proof]

4 May 2021

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2021  – Pension Schemes Newsletter 129 [psn129]

30 April 2021

• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) April 2021  – Pensions Tax: Reporting Non-taxable Pension Death Payments Using Real Time Information

27 April 2021

• HM Treasury: Directions 15 April 2021  – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
• House of Commons: Investment (Environmental, Social and Governance)  – Net Zero and the Future of Green Finance: Thirteenth Report of Session 2019-21

23 April 2021

• HM Revenue & Customs: HMRC Guides (COVID-19)  – Check Which Employees You Can Put on Furlough To Use the Coronavirus Job Retention Scheme Updated guidance for other types of employees you can claim for and if your employee is clinically vulnerable.

22 April 2021

• House of Commons (October 2014 onwards): Written Statements 21 April 2021  – Update (State Pension Underpayments) (21 April 2021)
• 2020 Ct Sess: Cunningham v Namulas Pension Trustees [Self-invested personal pension - SIPP - Investment - Residential investment - Pensions Ombudsman - Appeal - Whether trustee duty to minimise tax liability]

21 April 2021

• Burges Salmon: Burges Salmon Legal Update 20 April 2021  – Adams v Options in the Court of Appeal: Good and Bad News for SIPP Providers?
• 2021 Ch: Burns v Burns [Transfers - QROPS - Gibraltar - Investments - Self-invested personal pension - SIPP - Misrepresentation - Dishonest assistance - Inconsistent factual alternatives - Whether breach of trust - Summary judgment]
• 2020 NI: McNern v The Executive Office [Constitution - Judicial review - Requirement to pay pensions for disablement during the Troubles - Ireland - Duty of Government to comply - Whether courts have powers to compel the Government]

20 April 2021

• House of Commons (October 2014 onwards): Debates and Oral Answers 19 April 2021  – Gender Pension Gap (19 April 2021)
• 2019 UT: Secretary of State for the Department of Work and Pensions v LK (RP) [Forfeiture - Forfeiture Act 1982 - Unlawful killing - Whether Category B state pension payable by the state - Burden of proof on determination of unlawful killing]

19 April 2021

• 2020 Ch: The Secretary of State for Business Energy and Industrial Strategy v Evans [Self-invested personal pensions - SIPPs - SIPP managers - Investments - Whether manager should have excluded investments - Insolvency - Whether directors should be disqualified]

16 April 2021

• 2021 QB: T and I v Financial Conduct Authority [Regulation - Financial Conduct Authority - Taxation - Withholding tax - Pension fund withholding tax recoveries - Whether fiscal arbitrage - Whether regulatory proceedings should be stayed pending court hearings - Procedure - Investments]

15 April 2021

• Eversheds Sutherland: Speedbrief 9 April 2021   – New FCA and Pensions Regulator Guide on Supporting Members with Financial Matters
• Hymans Robertson: Current Issues April 2021  – [Budget 2021 - Regulator Outlines Policy on New DB Criminal Powers - One Code to Rule Them All: Combining Codes of Practice - RPI Error Understates Inflation - NMPA Increase Consultation - General Levy Increases Tilted Toward DB & Own-trust DC - Strengthening the Regulator's Contribution-notice & Info-gathering Powers - Social Factors in ESG Policies - Allowing for Performance Fees Within the DC Charge Cap - SI Round Up - HMRC Newsletters March 2021]
• Norton Rose Fulbright: Commentary April 2021  – UK Pensions Briefing: The Pensions Regulator's Draft Policy on its New Criminal Powers
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 43  – FPS Bulletin 43 - March 2021 [fpsbull43]

13 April 2021

• HM Treasury: Directions 6 April 2021  – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury
• HM Revenue & Customs: HMRC Guides (COVID-19)  – Calculate How Much You Can Claim Using the Coronavirus Job Retention Scheme Maximum wage tables and claim dates have been updated.

12 April 2021

• HM Revenue & Customs: HMRC Guides (COVID-19)  – Steps to Take Before Calculating Your Claim Using the Coronavirus Job Retention Scheme Section about employee reference dates added and changes made throughout the page to include employee reference dates.

9 April 2021

• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: July 2020 to September 2020 - Statistical Bulletin

8 April 2021

• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2021  – DC Trust: Scheme Return Data 2020-2021
• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme - Proposed Changes to Scheme Regulations: Government Consultation

1 April 2021

• Eversheds Sutherland: Speedbrief 25 March 2021   – A Later Normal Minimum Pension Age and a Frozen Lifetime Allowance: How to Prepare

31 March 2021

• House of Lords (October 2014 onwards): Written Answers 23 March 2021  – State Retirement Pensions (British Overseas Territories) (23 March 2021)
• The Pensions Regulator: Memoranda of Understanding & Other Joint Documents  – Guide for Employers and Trustees on Providing Support with Financial Matters Without Needing to Be Subject to FCA Regulation

30 March 2021

• The Pensions Ombudsman: Factsheets & Information  – Panels and Independent Financial Advisers
• Local Government Association: TPS Bulletins Bulletin 73  – TPS Bulletin 73 - February 2021 [tpsbull073]

29 March 2021

• Government Actuary's Department: Technical Bulletins 5 March 2021  – Budget 2021
• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 54  – Countdown Bulletin (March 2021)
• House of Commons: Information & Awareness/Education/Pension Information (General) HC 648  – Protecting Pension Savers: Five Years on from the Pension Freedoms: Pension Scams - Fifth Report of Session 2019-21

26 March 2021

• National Audit Office: Occupations (Public Service) HC 1242 Session 2019-2021  – Public Service Pensions

25 March 2021

• The Pensions Regulator: Regulatory Intervention Reports 24 March 2021  – Focusplay Retirement Benefits Scheme
• Ministry of Justice: Occupations (Judicial Pensions)  – Judicial Mandatory Retirement Age: Response to Consultation
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pensions: Guaranteed Minimum Pension Indexation Consultation - Government Response to Consultation

24 March 2021

• House of Commons (October 2014 onwards): Written Statements 23 March 2021  – Public Service Pensions (Guaranteed Minimum Pension Indexation Consultation, Government Response) (23 March 2021)

19 March 2021

• Pension Schemes Act 2021: Explanatory Notes [psa21expl]
• Burges Salmon: Burges Salmon Legal Update 9 March 2021  – PPF Re-certification: EU Contingent Assets
• Norton Rose Fulbright: Commentary March 2021  – UK Pensions Briefing: Climate Change Governance and Reporting Requirements for Pension Scheme Trustees
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2021  – Managing Pension Schemes Service Newsletter - March 2021
• Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021)  – Strengthening The Pensions Regulator's Powers: Contribution Notice and Information Gathering Powers Regulations 2021

18 March 2021

• Hymans Robertson: Current Issues March 2021  – [Guidance on Tax Consequences of GMP Equalisation - Delay to Regulations on Oversight of Investment Consultants & Fiduciary Managers - Recent Judgments & Determinations - OPS Surveys - 2020 Survey of Trust Based DC Schemes - HMRC Newsletter]

17 March 2021

• SI 2021/314 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2021 [auto enrol earn trig 21]

16 March 2021

• Eversheds Sutherland: Speedbrief 12 March 2021   – Pension Schemes Act 2021 - The Pensions Regulator Lays Down a Marker on Enforcement

11 March 2021

• SI 2021/276 – The Public Service Pensions Revaluation Order 2021

10 March 2021

• SI 2021/267 – The Social Security Revaluation of Earnings Factors Order 2021 [soc sec reval 21]
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 42  – FPS Bulletin 42 - February 2021 [fpsbull42]
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2021  – Discussion Paper Response: Pensions of the Future - a Discussion on Our Strategy

9 March 2021

• The Pensions Regulator: Regulatory Intervention Reports 2 March 2021  – Silentnight Group DB Scheme

8 March 2021

• House of Commons (October 2014 onwards): Written Statements 8 March 2021  – Judicial Update (8 March 2021)
• The Pensions Regulator: Compliance and Enforcement Updates October - December 2020  – Compliance and Enforcement: Quarterly Bulletin October - December 2020

5 March 2021

• House of Commons (October 2014 onwards): Written Statements 4 March 2021  – State Pension Correction Exercise Update (4 March 2021)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2021  – Pension Schemes Newsletter 128 [psn128]
• Cabinet Office: Public Service Pensions (Consultations)  – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014
• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2020 - Government Response
• Civil Service Pensions: Civil Service Pensions  – The Principal Civil Service Pension Scheme (Amendment) Scheme 2021

4 March 2021

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2020
• Ministry of Justice: Occupations (Judicial Pensions)  – A Reformed Judicial Pension Scheme - Response to Consultation
• Ministry of Justice: Occupations (Judicial Pensions)  – Judicial Pensions: Response to McCloud - Response to Consultation

3 March 2021

• House of Commons (October 2014 onwards): Written Statements 2 March 2021  – Pensions Update (2 March 2021)
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2021  – Setting the Standard Lifetime Allowance From 2021 to 2022 to 2025 to 2026
• The Pensions Regulator: Regulatory Intervention Reports February 2021  – Yateley Industries for the Disabled Pension and Assurance Scheme

1 March 2021

• Linklaters: Pensions Case Law Autumn/Winter 2020  – Pensions Case Law - Update: Autumn/Winter 2020 Our thanks to Linklaters for allowing us to carry the "Pensions Case Law - Update" series in our Commentary collection. This series aims to provide an overview of relevant and interesting cases that have recently come before the courts. The collection can be found under the "Linklaters" sub-heading in the "Commentary" page of the Table of Documents.

26 February 2021

• House of Lords (October 2014 onwards): Written Answers 22 February 2021  – Occupational Pensions; Pension Funds (Human Rights); State Retirement Pensions (Females) (22 February 2021)
• House of Lords (October 2014 onwards): Written Answers 24 February 2021  – Occupational Pensions (Tax Allowances) (24 February 2021)
• House of Commons (October 2014 onwards): Written Statements 25 February 2021  – War Pensions Scheme Uprating 2021; Judicial Update (25 February 2021)

25 February 2021

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Automatic Enrolment: Alternative Quality Requirements for Defined Benefit and Hybrid Schemes Being Used as a Workplace Pension - Consultation Response

24 February 2021

• Eversheds Sutherland: Speedbrief 15 February 2021   – Public Sector Exit Payments Regulations to be Revoked
• Norton Rose Fulbright: Commentary February 2021  – UK Pensions Briefing: Stronger Powers for the Pensions Regulator

22 February 2021

• House of Lords (October 2014 onwards): Written Answers 11 February 2021  – Pensions (Deficits) (11 February 2021)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 41  – FPS Bulletin 41 - January 2021 [fpsbull41]

17 February 2021

• Hymans Robertson: Current Issues February 2021  – [Pension Schemes Bill Progress Report - TCFD Reporting & Governance Consultation: Government Response - DC Charge Cap Stays: New Minimum Fund for Flat Fees - Funding Code Consultation: A Holding Letter from the Regulator - PPF Finalizes 2021/22 Levy Rules - Auto-enrolment Qualifying Earnings and Trigger 2021/22 Viral News - January 2021 - Purple Book 2020 - FRC SMPI Accumulation Rate Assumptions]

16 February 2021

• Eversheds Sutherland: Speedbrief 4 February 2021   – Greater Clarity on Mandatory Climate Change Governance and Reporting Standards for Pension Schemes
• Eversheds Sutherland: Speedbrief 9 February 2021   – PPF Levy 2021/22: Deadlines are Approaching

15 February 2021

• SI 2021/157 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021
• House of Commons (October 2014 onwards): Written Statements 11 February 2021  – Normal Minimum Pension Age (Consultation) (11 February 2021)
• HM Treasury: State Pension Reform  – Increasing the Normal Minimum Pension Age - Consultation on Implementation

10 February 2021

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Changes to Scheme Regulations

8 February 2021

• Home Office: Public Service Pensions (Consultations)  – Guidance on the Public Service Pension Scheme Consultation Response
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pension Schemes: Changes to the Transitional Arrangements to the 2015 Schemes - Government Response to Consultation

5 February 2021

• House of Commons (October 2014 onwards): Written Statements 4 February 2021  – Public Service Pensions Consultation Response and Update (4 February 2021)
• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme Pension Flexibility: Response to Consultation
• HM Revenue & Customs: HMRC Guides (COVID-19)  – Examples of How To Calculate Your Employees' Wages, National Insurance Contributions and Pension Contributions Example of how to work out wages for different types of pension schemes added.

4 February 2021

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2021  – Pension Schemes Newsletter 127 [psn127]

3 February 2021

• Pension Protection Fund: Levy Determinations - 2021/22 Guidance  – Commercial Consolidators Guidance - for Consultation

2 February 2021

• House of Commons (October 2014 onwards): Written Answers 1 February 2021  – Self-employed (Retirement); Social Security Benefits (Australia); Social Security Benefits (Canada) (1 February 2021)

26 January 2021

• 2020 Can: Fraser v Canada (Attorney General) [Years of service - Part-time employees - Job-sharing - Right to purchase additional years of service - Equal treatment - Whether discrimination - Human rights]
• 2020 Can: Langeman v Langeman [Divorce - Periodical payment order garnished against a pension plan - Whether second order can be made on a second plan not yet in payment - Whether periodical payments order against a pension can be converted into lump sum order]

25 January 2021

• Norton Rose Fulbright: Commentary January 2021  – UK Pensions Briefing: Brexit and Pensions - Where We Are Now
• 2020 USA: Bartnett v Abbott Laboratories [Theft - Scams - Theft of member's assets - Whether plan sponsor has fiduciary obligations]
• 2020 USA: Obeslo v Great-West Capital Management [Service providers - Fiduciary duties - Whether complaints justified - Egregious litigation - Duty of lawyers not to manufacture claims - Expert witnesses - Evidence]

22 January 2021

• Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2021 (January 2021)

21 January 2021

• House of Commons (October 2014 onwards): Written Answers 19 January 2021  – Pension Schemes Bill (HL); Pensions (Canada) (19 January 2021)
• The Pensions Regulator: Determination Notices 2020/21  – Cheney and Sons Limited Pensions and Life Insurance Scheme - Final Notice

20 January 2021

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 19 January 2021  – Pension Schemes Bill [HL]: Commons Amendments (Lords) (19 January 2021)
• Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October 2019 to June 2020 - Statistical Bulletin

19 January 2021

• SI 2021/36 – The Public Service Pensions Act 2013 (Judicial Offices) (Amendment etc) Regulations 2021
• 2020 FTT (Tax): Gibson v HMRC [Tax - Lifetime allowance - Time limits - Whether reliance on poor financial advice is an excuse]
• 2020 ET: Goodwin v Secretary of State for Education [Equal treatment - Discrimination - Survivor's pensions - Teachers pensions - Statutory schemes - Amendment of scheme rules - Amendment of statutory instrument]

18 January 2021

• The Pensions Regulator: Determination Notices 2020/21  – The EIP Group Pension Scheme - Determination Notice

15 January 2021

• Local Government Association: TPS Bulletins Bulletin 72  – TPS Bulletin 72 - December 2020 [tpsbull072]
• Department for Digital, Culture Media & Sports/HM Treasury: Investment (Innovation)  – Government Response to the Consultation on Expanding the Dormant Assets Scheme

14 January 2021

• The Pensions Regulator: Consultation - Consultation Reports and Responses 2021  – Defined Benefit Funding Code of Practice Consultation: Our Interim Response

13 January 2021

• Hymans Robertson: Current Issues January 2021  – [Higher, More-targeted General Levy Proposed - 'Distressed Sponsor' Guidance for DB Scheme Trustees - Data Standards for Pensions Dashboards - PPF Confirms 2021/22 Levy Decisions - Working Group Recommends Action on Small DC Pots - PASA Cybercrime Guidance - TPR: Pledge to Combat Pension Scams - HMRC Newsletters-December 2020]
• House of Commons (October 2014 onwards): Written Statements 12 January 2021  – Public Service Pension Scheme Indexation and Revaluation 2021 (12 January 2021)

12 January 2021

• House of Commons (October 2014 onwards): Written Answers 11 January 2021  – Nurses (Pay); Additional Voluntary Contributions; Pension Schemes Bill (HL); Pensions (Australia and Canada); Prison Officers (Retirement); State Retirement Pensions; State Retirement Pensions (British Nationals Abroad); State Retirement Pensions (Commonwealth); State Retirement Pensions (Females) (11 January 2021)
• House of Lords (October 2014 onwards): Written Answers 5 January 2021  – State Retirement Pensions (British Nationals Abroad); Veterans (Northern Ireland) (5 January 2021)

11 January 2021

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 40  – FPS Bulletin 40 - December 2020 [fpsbull40]
• 2020 Aus: Australian Securities and Investments Commission v MLC Nominees [Fees - Fiduciary obligations - Provision of advice - False or misleading representations - Pensions advice - Regulatory control]

8 January 2021

• 2020 USA: Black v Pension Benefit Guaranty Corporation re Delphi [Insolvency of plan sponsor - Migration of plan to Pension Benefit Guaranty Corporation - Whether breach of property rights - Whether required court order]

7 January 2021

• The Pensions Regulator: Determination Notices 2020/21  – Ploutos Pension Trust and Ganita Wealth Pension Scheme - Determination Notice
• 2019 Aus: Commissioner of Taxation v Scone Race Club [Compulsory pension contributions to workplace scheme - Whether employed - Jockeys - Australia - Superannuation - Superannuation guarantee shortfall - Burden of proof of employment status]
• 2020 USA: Sofco Erectors v Ohio Operating Engineers Pension Fund [Multi-employer plans - Group plans - Liabilities - Calculation of liabilities - Actuarial assumptions - Whether reasonable]

5 January 2021

• The Pensions Regulator: Determination Notices 2020/21  – Audax Management Limited and Mr Edward Martin - Determination Notice
• The Pensions Regulator: Determination Notices 2020/21  – The Audax Pension Trust - Determination Notice

4 January 2021

• Norton Rose Fulbright: Commentary December 2020  – UK Pensions Briefing: GMP Equalisation
• Pensions Policy Institute: PPI Briefing Note Number 125  – Longevity Inequality

21 December 2020

• Pensions Policy Institute: PPI Briefing Note Number 124  – Engaging with ESG: The Story So Far

18 December 2020

• The Pensions Regulator: Determination Notices 2019/20  – Merchant Navy Ratings Pension Fund - Determination Notice

17 December 2020

• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2020

16 December 2020

• Hymans Robertson: Current Issues December 2020  – [GMP Equalization Obligation Extends to Historical Transfers - No RPI Reform Before 2030; No Compensation in Prospect - DB Superfund Guidance - Options for Indexation of Public-sector GMPs - New Code for Sole Trustees - HMRC as a Preferential Creditor - Act Soon: the Bill's at the Door - Viral News]
• HM Revenue & Customs: HMRC Guides  – Local Government Exit Pay: a Guide for Local Authorities for the Interim Period until MHCLG Regulations Come into Force (withdrawn)

15 December 2020

• SI 2020/1511 – The Firefighters' Pension Schemes and Compensation Scheme (Wales) (Amendment) Regulations 2020
• Ministry of Justice: Occupations (Judicial Pensions)  – Amendments to the Fee-paid Judicial Pension Scheme (FPJPS): Response to Consultation

14 December 2020

• Eversheds Sutherland: Speedbrief 27 November 2020  – Protecting Your Scheme Against Sponsor Distress
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 39  – FPS Bulletin 39 - November 2020 [fpsbull39]

10 December 2020

• Burges Salmon: Burges Salmon Legal Update 25 November 2020  – GMP Equalisation Simplified - Time for a 'Knock for Knock' DB Transfer Policy?

9 December 2020

• House of Commons (October 2014 onwards): Debates and Oral Answers 8 December 2020  – Future of Pensions Policy (8 December 2020)
• House of Lords (October 2014 onwards): Debates and Oral Answers 8 December 2020  – Arcadia Pension Fund (8 December 2020)

4 December 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2020  – Pension Schemes Newsletter 126 [psn126]

3 December 2020

• SI 2020/1392 – The State Pension Revaluation for Transitional Pensions (No 2) Order 2020
• SI 2020/1391 – The State Pension Debits and Credits (Revaluation) (No 2) Order 2020
• Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2020) [purple20]

2 December 2020

• House of Commons (October 2014 onwards): Debates and Oral Answers 2 December 2020  – Arcadia and Debenhams (Business Support and Job Retention) (2 December 2020)

27 November 2020

• Arc Pensions Law: Trustee Legal Update November 2020  – Lloyds 3 Ruling and Equalising Past Transfers

26 November 2020

• HM Treasury: Indexation  – A Response to the Consultation on the Reform to Retail Prices Index (RPI) Methodology

25 November 2020

• Eversheds Sutherland: Speedbrief 23 November 2020  – Lloyds 3: GMP Equalisation and Past Transfers
• Norton Rose Fulbright: Commentary November 2020  – UK Pensions Briefing: New Code of Practice for Sole Corporate Trustees
• House of Commons (October 2014 onwards): Written Statements 25 November 2020  – Social Security Benefit and Pension Up-rating 2021/22 (25 November 2020)

24 November 2020

• SI 2020/1332 – The Occupational Pensions (Revaluation) Order 2020

23 November 2020

• Eversheds Sutherland: Speedbrief 18 November 2020  – Pensions and the End of the Brexit Transition Period
• House of Commons (October 2014 onwards): Written Answers 16 November 2020  – Armed Forces (Pensions); Pension Funds (Government Securities) (16 November 2020)
• House of Commons (October 2014 onwards): Written Answers 17 November 2020  – State Retirement Pensions (17 November 2020)
• House of Commons (October 2014 onwards): Written Answers 18 November 2020  – State Retirement Pensions (Uprating); Pension Wise; Pensions (Advisory Services); State Retirement Pensions (18 November 2020)
• House of Commons (October 2014 onwards): Written Answers 19 November 2020  – State Retirement Pensions (Females) (19 November 2020)

20 November 2020

• The Pensions Regulator: Compliance and Enforcement Updates July - September 2020  – Compliance and Enforcement: Quarterly Bulletin July - September 2020

18 November 2020

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 17 November 2020  – Social Security (Up-rating of Benefits) Bill: Report (and Remaining Stages) (Lords) (17 November 2020)
• 2020 QB: Goodland v Staffordshire Police [Injury pensions - Review - Whether external guarantee that no subsequent review - Human rights - Whether common law expectation]

17 November 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 16 November 2020  – Pension Schemes Bill: Remaining Stages (Commons) (16 November 2020)

13 November 2020

• Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme - Independent Schools Phased Withdrawal Proposal: Government Consultation Response

11 November 2020

• Eversheds Sutherland: Speedbrief 10 November 2020  – What Trustees Should Do When Members Ask About Their Data - A New Code of Practice
• Hymans Robertson: Current Issues November 2020  – [Coronavirus Accommodations Proposed For 2021/22 PPF Levies - Benchmark for Statutory Increases in 2021 is 0.5% - Trustees to 'Nudge' Members Toward Pension Wise - DC Annual Benefit Statements Reform to Go Ahead - Viral News - October 2020 - Government Rejects Need for Evaluation of Pensions Tax Reliefs - Court Judgments - HMRC Newsletters - October 2020]

10 November 2020

• Burges Salmon: Burges Salmon Legal Update 29 October 2020  – Rectification of Scheme Rules - Now a 'Settled' Area of Law?
• Local Government Association: TPS Bulletins Bulletin 71  – TPS Bulletin 71 - October 2020 [tpsbull071]

6 November 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 5 November 2020  – Pension Schemes Bill: Public Bill Committee - Third Sitting (5 November 2020 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 5 November 2020  – Pension Schemes Bill: Public Bill Committee - Fourth Sitting (5 November 2020 (pm))
• 2020 Ch: Legal and General Assurance Society (Transfer of Business) (No 2) [Insurance company - Transfer of business - Whether to be approved - Balance of interests - Transfer of pension obligations and annuities]
• 2020 Ch: SPS Technologies Limited v Moitt [Rectification - Documentation - Summary judgment - Drafting mistakes - Power of amendment - Unilateral power of amendment - Intention - Evidence of intention]

5 November 2020

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 38  – FPS Bulletin 38 - October 2020 [fpsbull38]

4 November 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 3 November 2020  – Pension Schemes Bill: Public Bill Committee - First Sitting (3 November 2020 (am))
• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 3 November 2020  – Pension Schemes Bill: Public Bill Committee - Second Sitting (3 November 2020 (pm))
• HM Treasury: Guidance  – Restriction of Public Sector Exit Payments: Guidance on the 2020 Regulations (withdrawn)

2 November 2020

• HM Treasury: Directions 29 October 2020  – The Exit Payment Cap Directions 2020

30 October 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2020  – Pension Schemes Newsletter 125 [psn125]

28 October 2020

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 27 October 2020  – Social Security (Up-rating of Benefits) Bill: Committee (Lords) (27 October 2020)
• Department for Work and Pensions: Information & Awareness/Education/Pension Information (General)  – Stronger Nudge to Pensions Guidance: Statement of Policy Intent

27 October 2020

• House of Commons (October 2014 onwards): Written Answers 26 October 2020  – State Retirement Pensions (Females); Pension Wise; Pensions (Advisory Services) (26 October 2020)
• House of Lords (October 2014 onwards): Written Answers 22 October 2020  – Occupational Pensions (Insolvency); Pensions (Ethnic Groups) (22 October 2020)

26 October 2020

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2020
• Eversheds Sutherland: Speedbrief 23 October 2020  – DB Superfunds: New Guidance for Trustees and Employers
• House of Commons (October 2014 onwards): Written Answers 22 October 2020  – Pensions (Consumer Information) (22 October 2020)
• House of Commons (October 2014 onwards): Written Answers 23 October 2020  – Pensions (Fraud); Pensions (Coronavirus) (23 October 2020)

22 October 2020

• Draft Regulations – The draft Local Government Pension Scheme (Restriction of Exit Payments) (Early Termination of Employment) (Discretionary Compensation and Exit Payments) (England and Wales) Regulations 2020 (October 2020)
• House of Commons (October 2014 onwards): Written Answers 19 October 2020  – State Retirement Pensions (Females) (19 October 2020)
• House of Commons (October 2014 onwards): Written Answers 20 October 2020  – Teachers (Pensions); Pensions (Uprating) (20 October 2020)
• Government Actuary's Department: Guidance - Draft  – Benefits on Redundancy: Factors and Guidance
• Government Actuary's Department: Public Service Pensions (Consultations)  – Local Government Pension Scheme - Exit Payment Reform

21 October 2020

• House of Commons (October 2014 onwards): Debates and Oral Answers 19 October 2020  – Pension Schemes Bill (Net Zero Carbon Emissions) (19 October 2020)

20 October 2020

• House of Lords (October 2014 onwards): Debates and Oral Answers 14 October 2020  – Pension Scams (14 October 2020)
• House of Commons (October 2014 onwards): Written Statements 19 October 2020  – Private Pensions (Simpler Annual Benefit Statements) (19 October 2020)

16 October 2020

• Burges Salmon: Burges Salmon Legal Update 12 October 2020  – FCA Guidance on Providing Financial Information to Employees and Pension Scheme Members
• Norton Rose Fulbright: Commentary October 2020  – UK Pensions Briefing: Brexit and Pensions
• Impact Investing Institute: Guidance - Trustees  – Impact Investing: Good Governance Principles for Pension Trustees

15 October 2020

• Hymans Robertson: Current Issues October 2020  – [Encouraging DC Consolidation & Investment in Illiquid Assets - Mandatory Climate-risk Governance & Reporting for Large Schemes - Scheme Funding Analysis 2020 - Call for Evidence on DB Auto-enrolment Standard - Planned Consultation on Unified Code of Practice - Viral News - September 2020 - HMRC Newsletters - September 2020]

14 October 2020

• Eversheds Sutherland: Speedbrief 7 October 2020  – PPF Levy for 2021/2022: Getting the Balance Right
• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 13 October 2020  – Social Security (Up-rating of Benefits) Bill: Debate before Second Reading (Lords) (13 October 2020)

13 October 2020

• House of Lords (October 2014 onwards): Debates and Oral Answers 12 October 2020  – Covid-19 (Over-60s) (12 October 2020)

8 October 2020

• Burges Salmon: Burges Salmon Legal Update 1 October 2020  – DWP Consultation on Proposals to Improve Outcomes for Members of DC Schemes
• Eversheds Sutherland: Speedbrief 5 October 2020  – Reporting Compliance with CMA Order
• Norton Rose Fulbright: Commentary September 2020  – UK Pensions Briefing: Tax Clarifications Remove One of the Key Remaining Obstacles to GMP Equalisation
• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 7 October 2020  – Pension Schemes Bill: Second Reading (Commons) (7 October 2020)
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pensions: GMP Indexation Consultation - Proposal to Extend Full Indexation

7 October 2020

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 37  – FPS Bulletin 37 - September 2020 [fpsbull37]
• HM Treasury: Directions 1 October 2020  – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction

5 October 2020

• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 1 October 2020  – Social Security (Up-rating of Benefits) Bill: Second Reading (Commons) (1 October 2020)
• Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 1 October 2020  – Social Security (Up-rating of Benefits) Bill - Committee Stage: First Sitting (Commons) (1 October 2020)

2 October 2020

• House of Commons (October 2014 onwards): Written Answers 1 October 2020  – Fraud (Pensions); Pensions (Advisory Services) (1 October 2020)

1 October 2020

• Pension Protection Fund: Consultation Documents and Responses September 2020  – Changes to Levy Methodology for the 2021/22 Levy Year

29 September 2020

• Eversheds Sutherland: Speedbrief 28 September 2020  – Things to Think About when Transferring Member Data Overseas
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2020  – Pension Schemes Newsletter 124 [psn124]

28 September 2020

• Eversheds Sutherland: Speedbrief 21 September 2020  – DC Schemes: Value for Members in Small Schemes and Investment Return Reporting
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 16 September 2020  – Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) Regulations 2020 (16 September 2020)

25 September 2020

• 2020 USA: Lyn M v Premera Blue Cross [Plan documents - Disclosure - Summary plan documents - Whether duty of plan administrator to disclose documents affecting possible judicial review - Whether administrator's discretion should be disclosed]

23 September 2020

• 2020 USA: Overstreet v Kentucky Retirement Systems [Investments - Hedge funds - Risk - Whether court can mandate degree of risk - Locis standi]

22 September 2020

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Automatic Enrolment: Alternative Quality Requirements for Defined Benefit and Hybrid Schemes Being Used as a Workplace Pension

21 September 2020

• 2020 USA: GCIU-Employer Retirement Fund v Coleridge Fine Arts [Deficits - Funding - Contributions - Liability of parent company - Whether trustees had rights to recover from overseas parent - Jurisdiction]

18 September 2020

• 2020 USA: Martin v CareerBuilder [Fiduciary obligations - Fees - Administration - Whether fees excessive - Excessive or unreasonable compensation - Investments - Investment options]

17 September 2020

• Burges Salmon: Burges Salmon Legal Update 7 September 2020  – Pensions Risks on Distressed M&A (and How to Mitigate Them)
• Pensions Policy Institute: PPI Briefing Note Number 123  – What Does COVID-19 Mean for the Triple Lock and State Pension Inflation?
• 2020 CA: Delve v Secretary of State for Work and Pensions (WASPI) [State pensions - State retirement age - Increase in state pension age for women - Whether unlawful]

16 September 2020

• 2019 Ch: Speed v Teachers Pensions [Ill-health pension - Depression - Obligation to apply for pension - Obligation to provide evidence of ill-health - Burden of proof]

15 September 2020

• SI 2020/990 – The Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) (Amendment and Revocation) Regulations 2020
• Home Office: Public Service Pensions (Consultations)  – Guidance on the Public Service Pension Schemes Consultation
• 2020 CA: Safeway v Newton [Equal treatment - Discrimination - 'Barber window' - Whether deed amending equal treatment provisions can operate retrospectively - Conflict of laws - Whether UK law operates to remedy EU law]

14 September 2020

• Department for Work and Pensions: Investment (Innovation)  – Improving Outcomes for Members of Defined Contribution Pension Schemes

11 September 2020

• Institute & Faculty of Actuaries: Scheme Funding and Insolvency (Code of Practice)  – APS P1: Proposal to Introduce a Revised Actuarial Profession Standard (APS) P1: Duties and Responsibilities of Members Undertaking Work in Relation to Pension Schemes

10 September 2020

• 2020 USA: Marks v Trader Joe's Company [Administration - Whether duty to tender every three years - Whether costs excessive - Absence of evidence - Evidence - Burden of proof]

9 September 2020

• 2020 Aus: Wareham v Marsella [Benefits - Death benefits - Nomination letters - Trustee discretion - Whether exercise of discretion was genuine - Conflict of interest - Dismissal of trustees]

8 September 2020

• The Pensions Regulator: Compliance and Enforcement Updates April - June 2020  – Compliance and Enforcement: Quarterly Bulletin April - June 2020
• 2016 Ind: Devi v Union of India [Benefits - Dependent's pension - Daughter - Divorced daughter - Whether entitled to pension of freedom fighter]
• 2020 USA: Ramos v Banner Health [Investment - Administration - Fees - Whether excessive - Whether maladministration - Whether breach of fiduciary duty]
• 2020 Ire: Right to Know CLG v Department of Public Expenditure and Reform [Information - Freedom of information - Information about public service pensions - Whether subject to freedom of information]

7 September 2020

• 2020 USA: Financial Oversight and Management Board for Puerto Rico v Aurelius Investment [Constitutional law - Insolvency - Chapter 11 arrangements for a public body - Whether pension obligations can be abrogated]

4 September 2020

• Burges Salmon: Burges Salmon Legal Update 3 September 2020  – Rectification of Pension Scheme Documentation: Has the Univar Decision Changed Anything?
• House of Commons (October 2014 onwards): Written Answers 3 September 2020  – Pensions (Minimum Pension Freedoms Age) (3 September 2020)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 36  – FPS Bulletin 36 - August 2020 [fpsbull36]
• 2020 USA: Davis v Washington University in St Louis [Investments - Investment management fees - Whether size of funds suggests fees should be lower - Whether breach of fiduciary duty in failing to negotiate lower fees - Level of burden of proof - Where fees should be regarded overall or on a case-by-case basis]

3 September 2020

• 2020 Aus: QSuper Board v Australian Financial Complaints Authority [Complaint - Jurisdiction - Whether complaints authority acted ultra vires - Australia - Constitutional powers - Whether acting in judicial capacity]

1 September 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2020  – Pension Schemes Newsletter 123 [psn123]
• 2020 USA: Thondukolam v Corteva [Plan sponsor corporate merger and reconstruction - Whether removal of original covenant was breach of plan documentation - Whether breach of fiduciary obligation to members]

27 August 2020

• SI 2020/893 – The Local Government Pension Scheme (Amendment) (No 2) Regulations 2020
• Department for Work and Pensions: Investment (Environmental, Social and Governance)  – Taking Action on Climate Risk: Improving Governance and Reporting by Occupational Pension Schemes This document is in the process of being edited.
• 2020 Fam: RH v SV (Pension Apportionment: Reasons) [Divorce - Financial provision - Pensions sharing]

26 August 2020

• Norton Rose Fulbright: Commentary August 2020  – UK Pensions Briefing: Pensions Regulator Publishes Interim Guidance on DB Superfunds
• 2020 QB: Prichard v Secretary of State for Work and Pensions [Social security - Household benefits - Retirement age - Whether benefits payable where one person of household above retirement age - Pensioner benefits - Equal treatment - Human rights - Public-sector equality duty - Judicial review]

25 August 2020

• 2020 A-G: United Biscuits (Pension Trustees) v HMRC [Taxation - Value Added Tax (VAT) - Investment management - Whether investment management services should be classed as insurance and therefore exempt]
• 2020 UT: W (Forfeiture) [Benefits - State pension - Death of wife at the hand of the husband - Whether survivor's benefit not payable - Whether court had power to reinstate payment - Whether murder or unlawful killing - Person unfit to be tried]

21 August 2020

• Government Actuary's Department: Scheme Funding and Insolvency (Code of Practice)  – Modelling the Long-Term Funding Objective: Likely Outcomes of Different Approaches ('LTO Report') - Additional Information
• 2020 Ch: Univar UK v Smith [Documentation - Rectification - Indexation - Retail Price Index (RPI) - Consumer Prices Index (CPI) - Grounds for rectification - Subjective intent of parties - Whether mistake]

20 August 2020

• 2020 SC: HMRC v Parry and Others (Staveley) The information in this document is taken from supremecourt.uk, the PBLR version of this judgment will be made available shortly
• 2020 QB: Rail Franchising Litigation (Stagecoach) [Public procurement - Requirement to accept open-ended liability for accrued pension liabilities of franchise - Whether reasonable - The case of the reasonably well-informed and normally diligent (RWIND) tenderer]

18 August 2020

• Eversheds Sutherland: Speedbrief 14 August 2020  – FCA Pension Transfer Consultation: the Devil is in the Detail

13 August 2020

• 2020 Ch: Ove Arup & Partners International v Arup UK Pension Scheme [Benefits - Indexation - Appropriate index - Whether retail price index was required to be continued as the index or whether replacement possible]

12 August 2020

• The Pensions Regulator: Determination Notices 2019/20  – Organic Insurance Limited Pension Scheme - Final Notice
• The Pensions Regulator: Regulatory Intervention Reports August 2020  – National Institute of Agricultural Botany Pension Scheme Regulatory Intervention Report

7 August 2020

• Norton Rose Fulbright: Commentary July 2020  – UK Pensions Briefing: Trustee Investment Decisions and the Role of ESG: A Practical Guide to the Next Steps
• Welsh Government: Occupations (Firefighters' Pensions)  – Consultation on Amendments to Firefighter Pension Schemes in Wales 2020

4 August 2020

• House of Commons (October 2014 onwards): Written Answers 28 July 2020  – Occupational Pensions (Coronavirus) (28 July 2020)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020  – Pension Schemes Newsletter 122 [psn122]
• 2020 USA: Sanzone v Mercy Health [Regulation - Defined benefit plan - Whether church plan - Whether exempt from regulation - Standing to bring suit]

30 July 2020

• Pension Schemes Bill 2019/21 [Bill 165]: Explanatory Notes
• House of Lords (October 2014 onwards): Written Answers 27 July 2020  – Pension Schemes Bill (HL) (Queen's Consent) (27 July 2020)

29 July 2020

• House of Commons (October 2014 onwards): Debates and Oral Answers 8 July 2020  – Women (State Pension Uplift) (8 July 2020)

28 July 2020

• Burges Salmon: Burges Salmon Legal Update 21 July 2020  – Corporate Insolvency and Governance Act 2020: Implications for Defined Benefit Pensions
• Eversheds Sutherland: Speedbrief 16 July 2020  – Local Government Pension Scheme Exit Credits - Where Are We Now?
• Norton Rose Fulbright: Commentary July 2020  – UK Pensions Briefing: Covenant Strength and Deficit Funding: The Curious Case of the Railways Pension Scheme

27 July 2020

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2020

24 July 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020  – Managing Pension Schemes Service Newsletter - July 2020
• The Pensions Regulator: Regulatory Intervention Reports July 2020  – Bernard Matthews Regulatory Intervention Report

23 July 2020

• SI 2020/783 – The Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) (Amendment) Regulations 2020 (revoked)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020  – Guaranteed Minimum Pension (GMP) Equalisation Newsletter - July 2020
• HM Treasury: Public Service Pensions (Consultations)  – Public Service Pension Schemes: Changes to the Transitional Arrangements to the 2015 Schemes
• HM Treasury: Public Service Pensions (Consultations)  – Update on the Cost Control Element of the 2016 Valuations

21 July 2020

• House of Commons (October 2014 onwards): Written Statements 20 July 2020  – Public Service Pensions, Survivor Benefits for Opposite-sex Widowers and Surviving Male Civil Partners (20 July 2020)
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2020  – Pension Schemes: Collective Money Purchase Benefits

17 July 2020

• House of Commons (October 2014 onwards): Written Statements 16 July 2020  – Judicial Update (Pensions); Public Service Pensions Consultation and Update (16 July 2020)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 34  – FPS Bulletin 34 - June 2020 [fpsbull34]
• Government Actuary's Department: Technical Bulletins 16 July 2020  – Public Service Pensions - Update

16 July 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 15 July 2020  – Pension Schemes Bill: Third Reading (Lords) (15 July 2020)
• Local Government Association: TPS Bulletins Bulletin 69  – TPS Bulletin 69 - June 2020 [tpsbull069]

14 July 2020

• Hymans Robertson: Current Issues July 2020  – [Viral News (June 2020) - Insolvency-law Changes Affect DB Schemes - FCA Action on DB Transfers - PPF Compensation Cap Unlawful - HMRC Newsletters June 2020]
• HM Treasury: Directions 25 June 2020  – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction Please note that this document is still in the process of being proofread

10 July 2020

• 2020 UT: HMRC v Sippchoice [Investments - Taxation - Small self-invested personal pension (SIPP) - Whether contributions could be made in-specie - Whether HMRC guidance is enforceable by taxpayer]

7 July 2020

• SI 2020/693 – The Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) Regulations 2020

3 July 2020

• Bills -- Passage through Parliament: Finance Bill (2019-21) 2 July 2020  – Finance Bill: Report Stage (Commons) (2 July 2020)
• 2020 Fam: W v H [Divorce - Family proceedings - Financial settlement - Division of pensions on divorce - Pensions sharing - Whether needs-based calculations appropriate]

2 July 2020

• Eversheds Sutherland: Speedbrief 29 June 2020  – Coronavirus - Make (Insolvency) Law in Haste, Repent at Leisure? - UK
• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 30 June 2020  – Pension Schemes Bill: Report Stage (Lords) (30 June 2020)

1 July 2020

• Bills -- Passage through Parliament: Corporate Insolvency and Governance Bill (2019-21) 25 June 2020  – Corporate Insolvency and Governance Bill - Consideration of Lords Amendments (Commons) (25 June 2020) Ping Pong: House of Commons 25 June 2020

29 June 2020

• Eversheds Sutherland: Speedbrief 24 June 2020  – PPF Compensation Cap is Age Discriminatory
• 2020 Fam: Maughan v Wilmot [Divorce - Financial provision - Freezing order - Order against personal pensions - Whether assets in pension schemes were liquid - Court powers to request transfer or drawdown]

26 June 2020

• Burges Salmon: Burges Salmon Legal Update 24 June 2020  – Virtual Pension Trustee Meetings - How to Make the Most of Holding Meetings Virtually
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2020  – Pension Schemes Newsletter 121 [psn121]
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) June 2020  – Pensions Tax: COVID-19 Related Changes to Protected Pension Age

25 June 2020

• SI 2020/630 – The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2020
• Pensions Policy Institute: PPI Briefing Note Number 122  – Tax Relief on Defined Contribution Pension Contributions
• 2020 Ch: Carr v Thales Pension Trustees [Benefits - Indexation - Retail Prices Index - Interpretation of rules - Natural and ordinary meaning - Whether modified by subsequent provisions - Whether Retail Prices Index (RPI) as a measure replaced by Consumer Price Index (CPI) legislation]

24 June 2020

• SI 2020/634 – The Automatic Enrolment (Offshore Employment) (Amendment) Order 2020
• House of Commons: Coronavirus (COVID-19) HC 178  – DWP's Response to the Coronavirus Outbreak This document contains selected extracts from the original report.
• 2020 USA: Brown-Davis v Walgreen [Investments - Target date funds - Fiduciaries - Whether there can be a claim for under performance of investments]

23 June 2020

• Burges Salmon: Burges Salmon Legal Update 19 June 2020  – Doing Business in the UK: Does Your Group Have a UK Business with a Pension Scheme?
• 2020 Ch: Legal and General Assurance Society (Transfer of Business) [nsurance - Transfer of business - Coronavirus - COVID-19 - Whether cause for delay - Objection by both transferring and receiving policyholders]

22 June 2020

• Eversheds Sutherland: Speedbrief 19 June 2020  – DB Superfunds - We Have Lift Off!

19 June 2020

• House of Commons (October 2014 onwards): Written Statements 18 June 2020  – Pensions (Interim Guidance for Superfunds) (18 June 2020)

18 June 2020

• The Pensions Regulator: Consultation - Consultation Reports and Responses 2020  – DB Superfunds Consultation Response
• The Pensions Regulator: Compliance and Enforcement Updates January - March 2020  – Compliance and Enforcement: Quarterly Bulletin January - March 2020

17 June 2020

• 2020 FTT (Tax): Hayes v HMRC [Taxation - Lifetime allowance - Transitional protection - Notification to HMRC - Whether notification received by HMRC - Late notification - Whether right to protection available out of time - Reasonable excuse]
• 2019 USA: Laurent v PricewaterhouseCoopers [Benefits - Cash balance plan - Calculation of benefits - Whether 'whipsaw' calculations permitted - Value of transfer payments]

16 June 2020

• 2020 USA: Intel Corporation Investment Policy Committee v Sulyma [Investments - Breach of fiduciary duty - Time limits for claims - Definition of 'actual knowledge' of any alleged breach - Fiduciary obligation to ensure members are aware of risks]

12 June 2020

• 2020 USA: Leighton v Delta Air Lines [Damages - Personal injury damages - Workers' compensation - Whether pension to be reduced by value of compensation - Benefits - Fiduciary duties of employer - Whether decision made to save employer's funds rather than comply with rules]
• 2020 USA: University of Pittsburgh Medical Centre v CBIZ [Advice - Actuaries - Actuarial advice - Whether actuaries made critical errors when calculating liabilities - Mergers and acquisitions - Purchase costs distorted by actuarial valuation]

11 June 2020

• House of Commons (October 2014 onwards): Written Answers 9 June 2020  – National Insurance Contributions (Females); Occupational Pensions (Coronavirus); Pension Wise; Pensions (Advisory Services); Pensions (Fraud); State Retirement Pensions (Coronavirus) (9 June 2020)
• 2020 QB: Commissioner of Police of the Metropolis v Police Medical Appeal Board [Benefits - Disability benefits - Injury in the course of exercising his duties - Whether mental incapacity resulting from a human resources investigation amounts to injury - Judicial review - Inability to appeal]

10 June 2020

• Hymans Robertson: Current Issues June 2020  – [Viral News - LGPS 'No Boycotts' Investment guidance deemed Excessive - Late A-day Protection Notifications: Reasonable Excuses & Excessive Delays - RPI-to-CPI judgments - Insolvency-law Changes Might Affect DB Schemes - HMRC Updates (May 2020)]

9 June 2020

• Burges Salmon: Burges Salmon Legal Update 4 June 2020  – Palestine Solidarity Campaign Case: Government LGPS Guidance Unlawful

8 June 2020

• Burges Salmon: Burges Salmon Legal Update 26 May 2020  – Russell Adams v Carey Pensions: What Does it Mean for SIPP Operators?

5 June 2020

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 33  – FPS Bulletin 33 - May 2020 [fpsbull33]
• 2020 UT: HMRC v Bella Figura [Tax - Small-self administered scheme - Loan to connected company - Charge to tax - Unauthorised payments charge - Scheme sanctions charge - Appeal]

4 June 2020

• House of Commons (October 2014 onwards): Written Statements 3 June 2020  – Update on the Coronavirus Job Retention Scheme and Self-Employment Income Support Scheme (3 June 2020)

3 June 2020

• Pensions Policy Institute: PPI Briefing Note Number 121  – How Have Scams Evolved Since the Introduction of Pension Freedoms?
• Joint Publications (DWP, FCA, FSCS, MaPS, PPF, TPO and TPR): Guidance - COVID-19 (Coronavirus) May 2020  – COVID-19 and Your Pension - Where to Get Help

2 June 2020

• Eversheds Sutherland: Speedbrief 27 May 2020  – New Climate Change Duties For Pension Scheme Trustees

1 June 2020

• Eversheds Sutherland: Speedbrief 27 May 2020  – Using Escrow in Times of Uncertainty
• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 53  – Countdown Bulletin (May 2020)
• Government Actuary's Department: LGPS (Scotland) Guidance 23 April 2020  – Flexible Retirement

28 May 2020

• HM Treasury: Directions 20 May 2020  – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2020  – Pension Schemes Newsletter 120 [psn120]

27 May 2020

• Hymans Robertson: Current Issues May 2020  – [Annual Funding Statement 2020: the one with COVID-19 - COVID-19: auto-enrolment in DC schemes - COVID-19: reporting duties - COVID-19: Communicating with members- PPF insolvency scoring 2021/22 - Pensions dashboards update - HMRC update]

26 May 2020

• Burges Salmon: Burges Salmon Legal Update 21 May 2020  – Pensions Taxation: HMRC Wins at the Upper Tribunal on in-Specie Contributions
• 2020 CA: Clark v HMRC [Tax - Self-invested personal pensions (SIPP) - Investments - Transfer of investments - Whether valid - Whether unauthoried payment charge]

22 May 2020

• House of Commons (October 2014 onwards): Written Answers 20 May 2020  – Pensions (Coronavirus) (20 May 2020)

20 May 2020

• Pensions Policy Institute: PPI Briefing Note Number 120  – The Pensions Implications of COVID-19

19 May 2020

• Norton Rose Fulbright: Commentary May 2020  – Pensions Briefing: RPI and CPI
• HM Revenue & Customs: Tax Information and Impact Notes (TIINs) May 2020  – Lifetime Individual Savings Account: Reduction of Withdrawal Charge in Response to Coronavirus (Covid-19)

15 May 2020

• SI 2020/502 – The Local Government Pension Scheme (Northumberland and Tyne and Wear Pension Fund Merger) Regulations 2020
• 2020 Ch: Elston v King [Insolvency - Bankruptcy - Income payments agreement - Whether agreement to pay pensions as part of a compromise made under a misunderstanding of law]

14 May 2020

• House of Commons (October 2014 onwards): Written Answers 12 May 2020  – NHS (Conditions of Employment) (Pension Scheme) (12 May 2020)
• House of Lords (October 2014 onwards): Written Answers 12 May 2020  – War Pensions (Coronavirus) (12 May 2020)
• House of Commons (October 2014 onwards): Debates and Oral Answers 4 May 2020  – Pensions (Automatic Enrolment (Offshore Employment) (Amendment) Order 2020; Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2020) (4 May 2020)

13 May 2020

• Eversheds Sutherland: Speedbrief 11 May 2020  – Public Sector Pensions Speedbrief: UK Supreme Court Decision on LGPS Investment Guidance
• 2019 Can: Nickel v Gerbrandt [Benefits - Death benefits - Nomination letters - Whether nomination can be amended by testamentary disposition]

12 May 2020

• Department for Work and Pensions: Memoranda of Understanding & Other Joint Documents  – Framework Document Between The Pensions Ombudsman and Pension Protection Fund Ombudsman & the Department for Work and Pensions

11 May 2020

• 2020 Ch: Atos IT Services UK v Atos Pension Schemes [Benefits - Indexation - Use of Retail proce Index (RPI) - Whether power within documents to convert to Consumer Price Index (CPI)]
• 2020 QB: Jackson v Secretary of State for Work and Pensions [Social security - Bereavement - Unmarried survivors - Whether absence of provision for unmarried survivors is discriminatory - Human rights]

7 May 2020

• House of Commons (October 2014 onwards): Written Answers 4 May 2020  – Coronavirus Job Retention Scheme (Pensions); Pensions (Coronavirus); Pensions (Advisory Services); State Retirement Pensions (Females) (4 May 2020)
• House of Commons (October 2014 onwards): Written Answers 5 May 2020  – Pension Funds (Coronavirus) (5 May 2020)
• House of Lords (October 2014 onwards): Written Answers 5 May 2020  – Pension Funds (Coronavirus) (5 May 2020)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 32  – FPS Bulletin 32 - April 2020 [fpsbull32]

5 May 2020

• Norton Rose Fulbright: Commentary May 2020  – UK Pensions Briefing: The Pensions Regulator's Annual Funding Statement 2020
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2020  – Pension Schemes Newsletter 119 [psn119]

4 May 2020

• Burges Salmon: Burges Salmon Legal Update 1 May 2020  – New Guidance on Furlough and Pensions: What Employers and Scheme Trustees Need to Know
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2020
• Eversheds Sutherland: Speedbrief 30 April 2020  – Pensions Regulator's Expectations on Funding and Communications in a Crisis

28 April 2020

• House of Commons (October 2014 onwards): Written Statements 27 April 2020  – Pensions (Response to COVID-19) (27 April 2020)

27 April 2020

• Pensions Policy Institute: PPI Briefing Note Number 119  – The Abolition of Adult Dependency Increases for Pensioners
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 31  – FPS Bulletin 31 - April 2020 [fpsbull31]

24 April 2020

• House of Commons (October 2014 onwards): Written Answers 21 April 2020  – Pensions (Coronavirus) (21 April 2020)
• House of Lords (October 2014 onwards): Written Answers 21 April 2020  – Occupational Pensions (Tax Allowances) (21 April 2020)
• House of Lords (October 2014 onwards): Debates and Oral Answers 21 April 2020  – Scam Call Centres (Pensions) (21 April 2020)
• 2020 CA: British Telecommunications v HMT [Benefits - Indexation - Basis of indexation - Privatised sponsor - Whether basis for indexation of benefits was appropriate]

23 April 2020

• House of Commons (October 2014 onwards): Written Statements 22 April 2020  – Temporary Changes to Pensions Tax in the Context of Abatement for Returning Workers (22 April 2020) Commons Written Ministerial Statement.

21 April 2020

• Pensions Policy Institute: PPI Briefing Note Number 118  – How Could Changes to Price Indices Affect Defined Benefit Schemes?

16 April 2020

• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 3 March 2020  – Guaranteed Minimum Pensions Increase Order 2020 (3 March 2020)
• House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 23 March 2020  – Judicial Pensions and Fee-Paid Judges' Pension Schemes (Contributions) (Amendment) Regulations 2020 Considered in Grand Committee; Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (23 March 2020)
• House of Commons (October 2014 onwards): Standing/General Committee Meetings 23 March 2020  – Draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (23 March 2020)
• HM Treasury: Directions 15 April 2020  – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction

15 April 2020

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 52  – Countdown Bulletin (April 2020)

14 April 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2020  – Managing Pension Schemes Service Newsletter

7 April 2020

• SI 2020/354 – The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 Amendments made by these Regulations are included in this update

6 April 2020

• 2020 USA: Retirement Plans Committee of IBM v Jander [Fiduciaries - Trustees - Whether trustees should have appreciated that a plan sponsor sold an asset at an undervalue]
• 2020 USA: The National Retirement Fund v Metz Culinary Management [Multi-employer plan - Group plan - Withdrawal liability - Discount rate to be applied when calculating liability - Whether fund can use discount rate adopted after withdrawal notice served]

1 April 2020

• SI 2020/372 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 [auto enrol earn trig 20]

31 March 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2020  – Pension Schemes Newsletter 118 [psn118]

30 March 2020

• SI 2020/355 – The Occupational and Personal Pension Schemes (General Levy) (Revocation) Regulations 2020
• Pensions Policy Institute: PPI Briefing Note Number 117  – Automatic Enrolment: A Success Worth Building On

27 March 2020

• Burges Salmon: Burges Salmon Legal Update 9 March 2020  – Local Government Pension Scheme: Reform of the Rules on Exit Credits Announced

25 March 2020

• SI 2020/342 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2020
• Burges Salmon: Burges Salmon Legal Update 27 February 2020  – The Pension Schemes Bill - a Company Director's Perspective
• 2019 ECJ: College Pension Plan of British Columbia v Finanzamt Munchen Abteilung III [European Union - Reference for a preliminary ruling - Free movement of capital - Taxation - Double taxation treaty - Difference in treatment between resident pension funds and non-resident pension funds - Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax - Comparability of situations - Whether justification]

23 March 2020

• Pensions Climate Industry Risk Group: Investment (Environmental, Social and Governance)  – Aligning Your Pension Scheme with the TCFD Recommendations
• 2019 FTT (Tax): Rowland v HMRC [Taxation - Self-invested personal pension - Investments - Unauthorised payments surcharge - Whether just and reasonable]
• 2020 Ch: Wales v CBRE Managed Services [Personal pensions - Group personal pension plan - Insured pensions - Commission - Intermediary - Whether commission payable after contract expired]

20 March 2020

• Draft Regulations – The draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2020 (March 2020)
• Draft Order – The draft Automatic Enrolment (Offshore Employment) (Amendment) Order 2020 (March 2020)

19 March 2020

• SI 2020/235 – The Guaranteed Minimum Pensions Increase Order 2020

17 March 2020

• Department for Work and Pensions: Investment (Environmental, Social and Governance)  – TCFD for Trustees of Pension Schemes: Quick Start Guide

16 March 2020

• Government Actuary's Department: Technical Bulletins 13 March 2020  – Budget 2020
• HM Treasury: Indexation  – A Consultation on the Reform to Retail Prices Index Methodology

13 March 2020

• SI 2020/290 – The Pensions Increase (Review) Order 2020
• Burges Salmon: Burges Salmon Legal Update 20 February 2020  – Trustee Incorporation - an Aid to Good Governance?
• Eversheds Sutherland: Speedbrief 3 March 2020  – Consultation on the Pensions Regulator's New DB Funding Code - What You Need to Know

12 March 2020

• Civil Service Pensions: Civil Service Pensions  – Principal Civil Service Pension Scheme (Amendment) Scheme 2020

9 March 2020

• Government Actuary's Department: Technical Bulletins 6 March 2020  – The Pensions Regulator (TPR) Defined Benefit Funding Consultation

6 March 2020

• Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (March 2020)
• Eversheds Sutherland: Speedbrief 26 February 2020  – Trusteeship and Accreditation: Where Are We Now?
• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 4 March 2020  – Pension Schemes Bill: Committee Stage (Fourth Day) (Lords) (4 March 2020)

5 March 2020

• House of Commons (October 2014 onwards): Written Statements 5 March 2020  – Reaching State Pension Age on Universal Credit (5 March 2020)
• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2020 - Government Response
• Government Actuary's Department: Scheme Funding and Insolvency (Code of Practice)  – Modelling the Long-term Funding Objective: Likely Outcomes of Different Approaches

4 March 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 2 March 2020  – Pension Schemes Bill: Committee Stage (Third Day) (Lords) (2 March 2020)
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2020  – Consultation Overview: Quick Guide to Our Defined Benefit Funding Consultation The full consultation on DB funding standards will be available on Perspective shortly.

3 March 2020

• House of Lords (October 2014 onwards): Debates and Oral Answers 25 February 2020  – War Widows' Pension (25 February 2020)
• Association of British Insurers: Information & Awareness/Education/Pension Information (General)  – Five Years On: Future-proofing the Freedoms

29 February 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 26 February 2020  – Pension Schemes Bill: Committee Stage (Second Day) (Lords) (26 February 2020)

28 February 2020

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 29  – FPS Bulletin 29 - February 2020 [fpsbull29]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020  – Pension Schemes Newsletter 117 [psn117]

26 February 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 24 February 2020  – Pension Schemes Bill: Committee Stage (First Day) (Lords) (24 February 2020)
• House of Commons (October 2014 onwards): Written Statements 25 February 2020  – Public Service Pension Scheme Indexation and Revaluation 2020 (25 February 2020) Public Service Pension Scheme Indexation and Revaluation 2020
• The Pensions Regulator: Compliance and Enforcement Updates October - December 2019  – Compliance and Enforcement: Quarterly Bulletin October - December 2019

21 February 2020

• Hymans Robertson: Current Issues February 2020  – [The Pension Schemes Bill (Reprised) - RPI Consultation Delay - Regulator Trumpets BHS Contribution Notices - New Duties for IGCs - Regulator Leverage & Liquidity Research - Purple Book 2019 & DB Landscape - HMRC Newsletters]
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020  – Guaranteed Minimum Pension (GMP) Equalisation Newsletter - February 2020
• Local Government Association: TPS Bulletins Bulletin 67  – TPS Bulletin 67 - February 2020 [tpsbull067]

20 February 2020

• SSI 2020/31 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2020

19 February 2020

• Burges Salmon: Burges Salmon Legal Update 30 January 2020  – PPF Re-certification
• The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2020  – DC Trust: Scheme Return Data 2019-2020
• SSI 2020/30 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020 Amendments made by these Regulations are included in this update.

13 February 2020

• House of Commons (October 2014 onwards): Written Statements 13 February 2020  – Automatic Enrolment Earnings Trigger and Qualifying Earnings Band Review 2020/21 (13 February 2020)

10 February 2020

• 2019 USA: Ariana M v Humana Health Plan of Texas [Health benefits - Insurance policy - Discretion of insurer - Coverage denied - Whether exercise of discretion was abuse - Legal fees - Whether recoverable when claim was rejected]
• 2019 Can: Austin v Bell Canada [Benefits - Indexation - Construction - Oxford comma - Whether Oxford comma applies - Importance of punctuation - Whether legally induced comma]

7 February 2020

• Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2020 (February 2020)
• 2019 Ch: Colart International Holdings v Colart Pension Trustees [Documentation - Drafting Guaranteed minimum pensions - Indexation - Rectification]
• 2019 UT: McFadzean v HMRC [Tax - Tax relief - Pension scheme sanction charges - Scheme administrator - Where does liability lie - Change of scheme administrator - Procedure - Whether compulsory appointment as scheme administrator amounts to breach of European Convention of Human Rights' right to privacy]
• 2016 Ch: NHS Business Services Authority v Williams [NHS pension scheme - Retirement age - Pensionable employment - Definition - Pensions Ombudsman appeal - Whether a nursery nurse is a nurse]
• 2019 CA: Sun Capital Partners III v New England Teamsters & Trucking Industry Pension Fund [Liabilities - Mergers and acquisitions - Deficit - Private equity - Whether liabilities transfer with acquisition of business - Whether deficit infects private equity funds held in a pooled fund]

6 February 2020

• 2019 SC: Miller v Ministry of Justice [Discrimination - Equal treatment - Judges - Whether part-timers discriminated against - Whether distinction between salaried and fee-paid judges]
• 2019 Ch: Sharp v Blank (HBOS) [Investments - Shareholdings - Security class actions - Directors' liability - Whether personal liability - Whether failure to disclose information to shareholders would have affected outcome]

5 February 2020

• 2019 Ch: Toone v Ross [Employee benefit trust - Liquidation of plan sponsor - Payments to directors - Whether payments to employee benefits trusts are regarded as payment of dividends - Whether unlawful]

4 February 2020

• Eversheds Sutherland: Speedbrief 31 January 2020  – PPF Levy 2020/21: Deadlines are Approaching
• Norton Rose Fulbright: Commentary January 2020  – UK Pensions Briefing - The Takeover Code
• House of Commons (October 2014 onwards): Debates and Oral Answers 30 January 2020  – War Widows' Pension Scheme (30 January 2020)

3 February 2020

• House of Commons (October 2014 onwards): Written Statements 30 January 2020  – War Pensions Scheme Uprating 2020 (30 January 2020)
• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 28  – FPS Bulletin 28 - January 2020 [fpsbull28]

31 January 2020

• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2020 (January 2020)
• House of Commons (October 2014 onwards): Debates and Oral Answers 23 January 2020  – State Pension Age Increase (Transitional Arrangements) (23 January 2020)
• House of Commons (October 2014 onwards): Debates and Oral Answers 27 January 2020  – Pension Fund Investments (Climate Change); Topical Questions (Defined Benefit Transfer Advice) (27 January 2020)
• House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2020  – UKAEA Public Service Pension Scheme (28 January 2020)

30 January 2020

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2019

29 January 2020

• Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 28 January 2020  – Pension Schemes Bill: Second Reading (Lords) (28 January 2020)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020  – Pension Schemes Newsletter 116 [psn116]

22 January 2020

• 2019 FTT (Tax): Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
• 2019 FTT (Tax): West v HMRC [Tax - Unauthorised payment - Unauthorised payment charge - Whether tribunal has discretion to disallow the charge]

21 January 2020

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 51  – Countdown Bulletin (January 2020)
• The Pensions Regulator: Determination Notices 2017/18  – BHS Pension Schemes - Determination Notice
• 2019 Sh Ct: Cook v The Accountant in Bankruptcy [Insolvency - Bankruptcy - Whether pension vests in trustee in bankruptcy when withdrawn from pension plan as a lump sum - Whether treated as income]
• 2019 Ire: Parkin [Insolvency - Personal insolvency - Bankruptcy - Whether pension entitlements should be regarded as an asset of the debtor - Civil service pension - Whether civil service pension protected - Ireland]

15 January 2020

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020  – Managing Pension Schemes Service Newsletter
• 2019 ECJ: Palo v European Commission [European Union - Seconded employee - Pension contributions to a private pension system - Whether entitled to repayment of such contributions - Legitimate expectations]

14 January 2020

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 50  – Countdown Bulletin (December 2019)
• 2019 Ch: Airways Pension Scheme Trustee v Fielder [Amendments - Increase of benefits - Discretionary increases - Powers of trustees - Disputes - Settlement - Court approval for settlement - Procedure]

7 January 2020

• SI 2020/7 – The State Pension Debits and Credits (Revaluation) Order 2020

3 January 2020

• SI 2019/1458 – The Civil Partnership (Opposite-sex Couples) Regulations 2019 Selected provisions only.

2 January 2020

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 27  – FPS Bulletin 27 - December 2019 [fpsbull27]

26 December 2019

• The Pensions Regulator: Compliance and Enforcement Updates July - September 2019  – Compliance and Enforcement: Quarterly Bulletin July - September 2019

24 December 2019

• Local Government Association: TPS Bulletins Bulletin 66  – TPS Bulletin 66 - December 2019 [tpsbull066]

23 December 2019

• Burges Salmon: Burges Salmon Legal Update 18 December 2019  – Civil Partnership Regulations 2019: Implications for Pension Schemes
• Eversheds Sutherland: Speedbrief 20 December 2019  – Cases for Christmas - Some Last Minute Pension Treats
• Pensions Policy Institute: PPI Briefing Note Number 116  – PPI "Question Time" Election Special Event December 2019
• Pension Protection Fund: Consultation Documents and Responses December 2019  – Introduction of Insolvency Risk Services with Dun & Bradstreet and Consultation on Changes to our Insolvency Scoring Methodology from 2021/22

17 December 2019

• Pension Protection Fund: Levy Determinations - 2020/21 Pension Protection Levy 2020/21  – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2020-31 March 2021 The associated Appendices and Guidance are also included in this update.

12 December 2019

• Hymans Robertson: Current Issues December 2019  – [Pensions Manifestos; Pension Costs & Transparency - Government & FCA Response; PLSA Retirement Income Targets Published; DWP Considers Options for Better DC Benefit Statements; Revised Stewardship Code Asks More of Investors; Guidance on CMA Requirements; DB-to-DC transfers: Due Diligence Guidance Revised; Pilfered Contributions Fully Recoverable; Mixed-sex Couples Able to Form Civil Partnerships; HMRC Pension Schemes Newsletter]
• Pensions Policy Institute: PPI Briefing Note Number 115  – What Could the 2019 General Election Mean for Pensions Policy
• The Pensions Regulator: Consultation - Consultation Reports and Responses 2019  – Guides to Deliver the CMA's Recommendation to Produce Guidance to Trustees of Occupational Pension Schemes on Engaging with Investment Consultants and Fiduciary Managers

11 December 2019

• Eversheds Sutherland: Speedbrief 6 December 2019  – Pension Dates in December
• Hymans Robertson: Current Issues November 2019  – [Pension Schemes Bill; General Levy Set to Increase; PPF Consults on 2020/21 Levy Proposals; Action on Executive Pay; Poor Record-keeping Crackdown; Recent Court Judgments; Pension Ombudsman Outlines Plans; OTS Pensions Tax Recommendations; HMRC Newsletters]
• Norton Rose Fulbright: Commentary November 2019  – November 2019 Briefing: The Pensions Law Implications of the UK General Election 2019

10 December 2019

• 2019 USA: Bauwens v Revcon Technology Group [Group scheme - Multiemployer plan - Withdrawal from plan - Withdrawal liability - United States - Procedure - Statute of limitation - Whether agreement to take periodic payments suspended limitation periods]
• 2019 USA: Brown v Nationwide Life Insurance Company [Fees - Whether excessive - Whether breach of fiduciary duty - Whether breach of fiduciary duty by plan sponsor - Whether small schemes have sufficient resources to meet fiduciary obligations - Whether capacity for class action]
• 2019 USA: Dorman v The Charles Schwab Corporation [Disputes - Procedure - Arbitration - Whether provision for arbitration in plan rules is enforceable]

4 December 2019

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 26  – FPS Bulletin 26 - November 2019 [fpsbull26]
• 2019 Ct Sess: Cunningham v Pensions Ombudsman [Self-invested personal pension - Investments - Complain to Pensions Ombudsman - Procedure - Time limits for appeals - Whether grounds for simple appeal or need for judicial review]

3 December 2019

• 2019 Ch: Downe v Universities Superannuation Scheme [Early retirement - Termination of employment - Whether redundancy - Whether entitlement to unreduced early retirement pension - Appeal from Pensions Ombudsman]
• 2019 FTT (Tax): Omar v HMRC [Taxation - Contributions - Tax deductability - Salary sacrifice - Discovery assessments - Penalties - Whether fair - Whether taxpayer careless in filing returns]
• 2019 Ch: Tenconi v James Hay Partnership [Investments - Self-administered scheme - Self-invested personal pension plan - Instructions to invest not executed within time - Whether loss - Whether liability by plan manager]
• 2019 FTT (Tax): Turner v HMRC [Investments - Self-invested personal pensions - Taxation - Loans - Whether involved unauthorised payment - Whether unauthorised payments charge - Whether unauthorised payments surcharge]

2 December 2019

• PMI/PRAG: Miscellaneous Ninth Edition 2019  – Pensions Terminology [termin]

28 November 2019

• House of Commons (October 2014 onwards): Written Statements 4 November 2019  – Welfare and Pensions Update (4 November 2019)

27 November 2019

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2019  – Pension Schemes Newsletter 115 [psn115]

22 November 2019

• Eversheds Sutherland: Speedbrief 8 November 2019  – Improving Communications with DC Members

12 November 2019

• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2019  – Pension Schemes Newsletter 114 [psn114]

11 November 2019

• SSI 2019/381 – The Firefighters' Pension Scheme Amendment (Increased Pension Entitlement) (Scotland) Order 2019
• SSI 2019/380 – The Police Pensions Amendment (Increased Pension Entitlement) (Scotland) Regulations 2019

7 November 2019

• House of Lords (October 2014 onwards): Debates and Oral Answers 30 October 2019  – National Health Service (Pensions Tax) (30 October 2019)
• House of Lords (October 2014 onwards): Debates and Oral Answers 31 October 2019  – Gender Pay Gap (Pension Gap) (31 October 2019)
• House of Commons (October 2014 onwards): Written Statements 31 October 2019  – Departmental Update (Department for Work and Pensions) (31 October 2019)
• House of Commons: Investment (Investment Consultants Market) HC 292  – Pension Costs and Transparency: Government and Financial Conduct Authority Responses to the Committee's Twenty-Ninth Report of Session 2017-19

31 October 2019

• SI 2019/1425 – The Finance Act 2004 (Specified Pension Schemes) Order 2019
• SSI 2019/358 – The Firefighters’ Pension Schemes (Scotland) Amendment Order 2019 The amendments made by this Order will be included in a future update
• SSI 2019/357 – The Firefighters' Pension Scheme (Scotland) Amendment Regulations 2019

29 October 2019

• The Pensions Regulator: Regulatory Intervention Reports October 2019  – London Borough of Barnet Superannuation Fund
• Local Government Association: TPS Bulletins Bulletin 65  – TPS Bulletin 65 - October 2019 [tpsbull065]

28 October 2019

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2019
• Eversheds Sutherland: Speedbrief 24 October 2019  – The Pension Schemes Bill - Was It Worth the Wait?
• House of Commons (October 2014 onwards): Debates and Oral Answers 23 October 2019  – Debate on the Address (5th Day) (23 October 2019)
• House of Commons (October 2014 onwards): Debates and Oral Answers 24 October 2019  – Debate on the Address (6th Day) (24 October 2019)

25 October 2019

• House of Lords (October 2014 onwards): Debates and Oral Answers 22 October 2019  – Queen's Speech Debate (6th Day) (22 October 2019)

24 October 2019

• Office of Tax Simplification: Savings (Taxation)  – Taxation and Life Events: Simplifying Tax for Individuals

23 October 2019

• House of Commons (October 2014 onwards): Debates and Oral Answers 7 October 2019  – State Pension (Women); Topical Questions (Pensions) (7 October 2019)
• House of Commons (October 2014 onwards): Debates and Oral Answers 8 October 2019  – Prison Officers (Pension Age) (8 October 2019)
• House of Commons (October 2014 onwards): Debates and Oral Answers 17 October 2019  – Pensions (1950s-born Women) (17 October 2019)
• House of Commons (October 2014 onwards): Written Statements 23 October 2019  – Teachers' Pay and Pension Grants (23 October 2019)

22 October 2019

• 2002 CA: Matthews v Ministry of Defence [Procedure - Military service - Injuries suffered during military service - Whether state can preclude claims in tort being made against it - Sovereign immunity - Human rights]

21 October 2019

• Pension Schemes Bill 2019/20 [HL Bill 5]: Explanatory Notes

18 October 2019

• Hymans Robertson: Current Issues October 2019  – [The CPIH in the RPI's clothing; GMP equalization update; Stewardship & governance changes: new guidance issued; Minor surgery prescribed for doctors' annual allowance ills; Regulator's Compliance and Enforcement Bulletin; Fixed protection loss via auto-enrolment not employer/scheme's fault; (Another) new Secretary of State]
• Norton Rose Fulbright: Commentary September 2019  – RPI and CPI - Ten Things You Should Know
• Department for Work and Pensions: Taxation (General)  – The Occupational and Personal Pension Schemes (General Levy) Review 2019

17 October 2019

• Burges Salmon: Burges Salmon Legal Update 14 October 2019  – Developments in the Accreditation of Professional Pension Trustees

14 October 2019

• 2019 FTT (Tax): Clark v HMRC [Benefits - Surrender of benefits - Surrender of pension - Taxation - Settlement agreement - Employer-financed retirement benefit scheme (EFRBS)]

10 October 2019

• 2019 USA: Banks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]

8 October 2019

• 2019 USA: Caesars Entertainment Corporation v International Union of Operating Engineers Local 68 Pension Fund [Employer - Contributions - Multi-employer plan - Duty to pay contributions following withdrawal of employees]
• 2019 USA: DeRogatis v Board of Trustees of the Welfare Fund of the International Union of Operating Engineers Local 15 [Benefits - Bad advice to survivor - Whether trustees estopped from denying later claim for benefits - Whether member handbook overrides oral representation]

7 October 2019

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24  – FPS Bulletin 24 - September 2019 [fpsbull24]
• 2019 UT: Chappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]

4 October 2019

• House of Commons (October 2014 onwards): Debates and Oral Answers 3 October 2019  – Business of the House (Women's Pensions) (3 October 2019)
• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 49  – Countdown Bulletin (October 2019)
• 2019 CA: The Pensions Regulator v Workchain [Auto-enrolment - Breach of requirement to auto-enrol employees - Penalties for breach - Whether penalties excessive - Crime]

26 September 2019

• Pension Protection Fund: Consultation Documents and Responses September 2019  – The 2020/21 Pension Protection Levy Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
• The Pensions Regulator: Regulatory Intervention Reports September 2019  – Moore Stephens Pensions Master Trust and Autoenrolment.co.uk
• Pension Protection Fund: Policy Documents  – How Recent Court Judgments Impact s179 Valuations Updated on PPF website from September 2019

20 September 2019

• The Pensions Regulator: Regulatory Intervention Reports September 2019  – Marcus Johnson, Lynda Turner and Andrew Stowers

17 September 2019

• Norton Rose Fulbright: Commentary August 2019  – A Review of the Pensions Regulator's Recent Activities
• Norton Rose Fulbright: Commentary September 2019  – New Investment Consultancy and Fiduciary Management Requirements from the Competition and Markets Authority
• House of Commons (October 2014 onwards): Written Answers 9 September 2019  – Insolvency (PPF); Mineworkers' Pension Scheme; Higher Education (Pensions); Local Government Pension Scheme; Judiciary (Occupational Pensions); Mineworkers' Pension Scheme; Pensions (Chronic Illnesses); Money and Pensions Service (Finance); Money and Pensions (Advisory Services); Occupational Pensions (Birmingham Edgbaston); Occupational Pensions (Neath); Occupational Pensions (North Durham); Occupational Pensions (Twickenham); Pensions (Chronic Illnesses); Social Security Benefits (Uprating) (9 September 2019)
• House of Lords (October 2014 onwards): Written Answers 9 September 2019  – Armed Forces (Pensions); Defence Medical Services (Pensions); Investment Returns (Pension Funds); Occupational Pensions (Tax Allowances); Zimbabwe (Pensions) (9 September 2019)

13 September 2019

• Burges Salmon: Burges Salmon Legal Update 9 September 2019  – Box Clever Appeal Decision
• Hymans Robertson: Current Issues August 2019  – [Regulator consults on the 'Future of Trusteeship & Governance'; Proposals for putting new trustee investment rules into pensions law, plus draft guidance; Regulator expects review will lead to a single Code of Practice; Supreme Court denies Government's application for permission to appeal ruling; Revised DC investment governance guidance; Regulator's DB funding analysis 2019; Court dismisses appeal against 'Box Clever' financial support directions; Pension Charges Bil; EIOPA's opinions on governance and risk management of pension funds; Joint statement on climate change; Court judgments; The Divorce, Dissolution and Separation Bill; HMRC newsletters; Pensions Regulator launches re-enrolment tool]
• 2019 USA: Reed v KRON/IBEW Local 45 Pension Plan [Benefits - Survivor - Domestic partner - Whether discrimination - Whether same-sex marriage is required to be recognised]

12 September 2019

• 2019 QB: Michaelides v Chief Constable of Mersyside Police [Benefits - Mental health - Police - Whether condition derived from service - Duty of appeal board to consider facts]

11 September 2019

• 2019 EAT: Engel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]

10 September 2019

• House of Commons (October 2014 onwards): Written Answers 3 September 2019  – Insolvency (PPF); Johnston Press (Insolvency) (Pensions); NHS (Pensions); Local Government Pension Scheme; Local Government Pension Scheme (Yorkshire and the Humber); National Employment Savings Trust Scheme (3 September 2019)
• House of Commons (October 2014 onwards): Written Answers 4 September 2019  – Local Government Pension Scheme (4 September 2019)
• House of Commons (October 2014 onwards): Written Answers 5 September 2019  – Pensions (Tax Allowances); State Retirement Pensions (British Nationals Abroad) (5 September 2019)
• House of Commons (October 2014 onwards): Written Answers 6 September 2019  – State Retirement Pensions (Females) (6 September 2019)
• House of Lords (October 2014 onwards): Written Answers 3 September 2019  – General Practitioners (Nurses) (Pension Scheme); NHS (Pensions) (3 September 2019)

9 September 2019

• 2019 CA: Langford v Secretary of State for Defence [Benefits - Survivor - Partner - Cohabiting partner - Whether exclusion of partner married to someone else is permissible - Discrimination - Human rights - Public sector schemes]

6 September 2019

• 2019 Ch: Caribonum Pension Trustees Limited v Pelikan Hardcopy Production AG [Funding - Guarantee by plan sponsor - Whether enforceable against foreign parent of plan sponsor]
• 2019 Ch: Corsham v Police and Crime Commissioner for Essex [Early retirement and re-employment - Taxation - Whether duty of plan sponsor or employer to advise member of taxation of pension if re-employed]

5 September 2019

• House of Commons (October 2014 onwards): Written Answers 2 August 2019  – Occupational Pensions (2 August 2019)
• House of Commons (October 2014 onwards): Written Answers 9 August 2019  – Higher Education (Pensions) (9 August 2019)
• House of Commons (October 2014 onwards): Written Answers 16 August 2019  – Pensions (State Pension Age); State Retirement Pensions (Females) (16 August 2019)
• House of Lords (October 2014 onwards): Written Answers 18 July 2019  – Pensions (Tax Allowances) (18 July 2019)
• House of Lords (October 2014 onwards): Written Answers 19 July 2019  – Public Sector (Pensions) (19 July 2019)
• House of Lords (October 2014 onwards): Written Answers 22 July 2019  – Doctors (Tax Allowances) (Pensions) (22 July 2019)
• Pension Protection Fund: Levy Determinations - 2019/20 2019/20  – A Guide to the Pension Protection Levy 2019/20
• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Tailored Review of The Pensions Ombudsman

4 September 2019

• Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 23  – FPS Bulletin 23 - August 2019 [fpsbull23]

3 September 2019

• Local Government Association: TPS Bulletins Bulletin 64  – TPS Bulletin 64 - August 2019 [tpsbull064] We are pleased to announce that the Teachers' Pensions Bulletins are now available on Perspective.

30 August 2019

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 48  – Countdown Bulletin (August 2019)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2019  – Pension Schemes Newsletter 113 [psn113]

23 August 2019

• Government Actuary's Department: Guidance  – Working with GAD on Bulk Transfers Back into a Public Service Pension Scheme Under 'Fair Deal'
• The Pensions Regulator: Compliance and Enforcement Updates April - June 2019  – Compliance and Enforcement: Quarterly Bulletin April - June 2019

21 August 2019

• Burges Salmon: Burges Salmon Legal Update 1 August 2019  – TPR has Updated its Guide to Investment Governance for DC Trustees

19 August 2019

• Norton Rose Fulbright: Commentary July 2019  – Regulator Ramps Up "Green" Investment Guidance for Revised SIPs
• 2019 USA: Kisor v Wilkie [Benefits - War pensions - Retrospectivity of award - Effectiveness of civil service guidance - Whether has the force of law]

14 August 2019

• 2018 USA: Jander v International Business Machines [Investments - Investment in employer's stock - Whether fiduciary obligation to avoid such stock where trustees aware of factors affecting value of stock]
• 2019 USA: Muri v National Indemnity Company [Investments - Pooled funds - Whether prudent investment - Defined contribution plan - Absence of investment plan - Whether absence of plan indicates imprudence]

9 August 2019

• Department for Work and Pensions: Pensions Ombudsman  – The Pensions Ombudsman: Dispute Resolution Provisions and Widening of Jurisdiction - Government Response to the Consultation
• 2019 ECJ: European Commission v Republic of Poland [Retirement ages - Judges - Human rights - Fundamental rights - Whether reduction of retirement ages of judges is breach of fundamental right]
• 2019 SC: Secretary of State for Work and Pensions v Gubeladze [State pension credit - Social security benefit - Means-tested benefit - European Union - Whether foreign European Union national entitled to benefit]

8 August 2019

• House of Commons: Investment (Investment Consultants Market) HC 1476  – Pension Costs and Transparency - Twenty-Ninth Report of Session 2017-19
• 2019 QB: Carter v Chelmsford Crown Court [Benefits - Discrimination - Equal treatment - Survivor's pension - Whether post-retirement spouses can be excluded from benefit - Contingent claims - Whether correct procedure is a claim for declaratory relief or a judicial review - Procedure]
• 2019 Ch: Vannin Capital PCC v RBoS Shareholders Action Group [Disputes - Class actions - Securities class action - Evidence - Post settlement arrangements - Litigation funding - Whether pension fund complainant must disclose evidence -Disclosure]

31 July 2019

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 47  – Countdown Bulletin (August 2019)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2019  – Pension Schemes Newsletter 112 [psn112]

29 July 2019

• Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Flexibility - Consultation Document
• SI 2019/1134 – The Teachers' Pensions Schemes (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update

24 July 2019

• House of Commons (October 2014 onwards): Written Statements 23 July 2019  – Consultation on Pensions for NHS Clinicians (23 July 2019)

23 July 2019

• House of Commons (October 2014 onwards): Written Statements 15 July 2019  – Public Service Pensions (15 July 2019)
• Department for Education: Occupations (Teachers' Pensions)  – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation Response

18 July 2019

• SI 1975/561 – The Social Security and Family Allowances (Polygamous Marriages) Regulations 1975 Added following user request
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2019
• 2019 USA: Sweda v University of Pennsylvania [Fiduciary duties - Fees - Whether duty to monitor fees - Duty of plan sponsor - Investments - Whether duty to monitor investments]

16 July 2019

• 2019 ECJ: European Commission v Tuerck [Transfers - Pensionable service - Years of service - Whether member joining receiving scheme is entitled to credit by value or by service]
• Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2019 following publication of various actuarial factors from 1 October 2019

15 July 2019

• 2019 ET: Davda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
• 2019 Ch: PS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
• 2019 Ch: Sheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]

8 July 2019

• Eversheds Sutherland: Speedbrief 5 July 2019  – Public Sector Pensions Speedbrief: Supreme Court Refuses Government Permission to Appeal in Public Sector Age Discrimination Cases

5 July 2019

• House of Commons (October 2014 onwards): Written Statements 4 July 2019  – Walker v Innospec Supreme Court Judgment and Response to the Survivor Benefits Review (4 July 2019)
• 2019 CA: Department of Work and Pensions v Goulding [State pension credit - Status of existing private pension provisions - Whether to be taken into account when dispute in relation to quantum of private pension]

4 July 2019

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 46  – Countdown Bulletin (July 2019)
• Department for Digital, Culture Media & Sports/HM Treasury: Investment (Environmental, Social and Governance)  – Growing a Culture of Social Impact Investing in the UK

1 July 2019

• Eversheds Sutherland: Speedbrief 20 June 2019  – The CMA's Final Order Following its IC and FM Market Investigation

28 June 2019

• Eversheds Sutherland: Speedbrief 17 June 2019  – More Updates Needed to Your Scheme's Statement of Investment Principles
• Norton Rose Fulbright: Commentary June 2019  – New Standards and Accreditation System for Professional Trustees
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2019  – Pension Schemes Newsletter 111 [psn111]
• 2019 Aus: Howard v Batistich [Death benefit - Whether unmarried partner entitled to benefits on death of member - Evidence to demonstrate relationship]

27 June 2019

• 2019 USA: Great-West Life and Annuity Insurance Company v AARP [Insurer - Asset manager - Whether fiduciary obligations to members - Whether charges were excessive]
• 2019 USA: Piccioli v Teachers' Retirement System [Acquisition of a full pension after one day's service - Retrospective legislation removing such right - Whether legislation constitutional]

25 June 2019

• 2019 Jer: States Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]

18 June 2019

• Hymans Robertson: Current Issues June 2019  – [Revising the DB funding Code - The Regulator, reviewed - Opinion puts PPF compensation levels in doubt - Ombudsman responds to High Court rebuff -Re-writing history impermissibly - Use of new cost-transparency templates 'strongly encouraged' - HMRC newsletters May 2019]
• Pensions Policy Institute: PPI Briefing Note Number 114  – The Gender Pensions Gap - Can it be Closed?
• 2019 Ind: Modern Transportation Consultation Services v Central Provident Fund Commissioner [Railways scheme - Membership - Retired employee returning to work - Whether obligation to become member when working while retired]

14 June 2019

• 2019 UT: FE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]

13 June 2019

• 2019 FTT (Tax): Franklin v HMRC [Taxation - Pensions liberation - Scam - Unauthorised payments charge - Unauthorised payment surcharge - Whether just and reasonable - Reliance of intermediary's assurances]
• 2019 USA: Suburban Teamsters of Northern Illinois Pension Fund v The E Company [Multi-employer plan - Withdrawal of plan sponsor - Withdrawal liability - Failure to pay]

12 June 2019

• SSI 2019/204 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Amendment Regulations 2019
• 2019 CA: Boskovic v Staffordshire Police [Disability - Mental illness - Police - Whether assaults suffered while on duty resulted in mental illness - Whether mental illness ran in the family - Whether mental illness service related - Whether delay in making claim is a reason for refusing benefit]
• 2018 UT: Secretary of State for Work and Pensions v N (BB) [Social security - Bereavement benefit - Polygamous marriage - Whether a second wife is entitled to bereavement benefit]

7 June 2019

• The Pensions Regulator: Determination Notices 2018/19  – The Dunnes Stores (Bangor) Limited Management Pension Scheme ("the Scheme") - Determination Notice
• The Pensions Regulator: Compliance and Enforcement Updates January - March 2019  – Compliance and Enforcement: Quarterly Bulletin January - March 2019
• SI 2019/982 – The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.

6 June 2019

• 2019 UT: Kirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable affected by private agreement to share the pensions]
• 2019 UT: Vive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
• 2019 UT: Wainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]

4 June 2019

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45  – Countdown Bulletin (May 2019)
• HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019  – Pension Schemes Newsletter 110 [psn110]
• 2019 CA: Deakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]

28 May 2019

• House of Commons (October 2014 onwards): Debates and Oral Answers 22 May 2019  – Pension Funds (Financial and Ethical Investments) (22 May 2019)

24 May 2019

• Pensions Policy Institute: PPI Briefing Note Number 113  – The Impact of Pension Credit Reform for Mixed Age Couples

21 May 2019

• Norton Rose Fulbright: Commentary May 2019  – UK Pensions: Line of Duty - Where Should it be for Employers and Trustees Providing Benefit Information to Terminally Ill Members?
• The Pensions Regulator: Determination Notices 2018/19  – Link Pension Trustees Ltd in relation to McDonald's Franchisees Pension Scheme - Determination Notice

20 May 2019

• Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Tailored Review of The Pensions Regulator

14 May 2019

• Hymans Robertson: Current Issues May 2019  – [GMP equalization: guidance on 'conversion' route - DWP announces dashboards consultation outcome - Retrospective 'levelling down' prohibited despite scheme rule - Extending the ambit of civil partnerships - HMRC newsletters April 2019]

10 May 2019

• Norton Rose Fulbright: Commentary April 2019  – GMP Conversion: Full Steam Ahead for Equalisation?

8 May 2019

• 2019 Ch: Booth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]

3 May 2019

• 2019 USA: Cal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
• SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
• SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.

30 April 2019

• 2019 Ire: F v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
• 2019 Can: Sparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]

26 April 2019

• Burges Salmon: Burges Salmon Legal Update 15 April 2019  – Amending Occupational Pension Schemes
• Burges Salmon: Burges Salmon Legal Update 16 April 2019  – Occupational Defined Contribution Schemes

24 April 2019

• Pensions Policy Institute: PPI Briefing Note Number 112  – Automatic Enrolment Minimum Contribution Increases and Pay

17 April 2019

• 2019 Aus: Babich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]

12 April 2019

• House of Commons (October 2014 onwards): Written Statements 4 April 2019  – Government Response to the Pensions Dashboards Consultation (4 April 2019)

9 April 2019

• 2019 UT: Burns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
• 2019 Ch: Capita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]

3 April 2019

• SI 2019/774 – The Pension Schemes (Information Requirements - Repayment of Overseas Transfer Charge) Regulations 2019
• SI 2019/773 – The Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2019

2 April 2019

• Burges Salmon: Burges Salmon Legal Update 28 March 2019  – The Pensions Regulator's Master Trust Supervision and Enforcement Policy

1 April 2019

• SI 2019/743 – The Financial Guidance and Claims Act 2018 (Commencement No 6) Regulations 2019

28 March 2019

• Institute & Faculty of Actuaries: Actuarial Profession Standards APS X1  – APS X1 Applying Standards to Actuarial Work [apsx1] Version 1.1

27 March 2019

• Professional Trustee Standards Working Group: Guidance - Trustees  – Standards for Professional Trustees of Occupational Pension Schemes

25 March 2019

• Burges Salmon: Burges Salmon Legal Update 18 March 2019  – Consultation on Introducing New Fair Deal into the Local Government Pension Scheme
• Burges Salmon: Burges Salmon Legal Update 20 March 2019  – Pension Scheme Consolidators or 'Superfunds'
• Norton Rose Fulbright: Commentary March 2019  – The Pensions Regulator's Annual Funding Statement 2019

21 March 2019

• Burges Salmon: Burges Salmon Legal Update 11 March 2019  – Pensions Regulator Looks Ahead to Compulsory Long Term Funding Targets (LFTs)

20 March 2019

• The Pensions Regulator: Determination Notices 2018/19  – Handley Ash Retirement Benefits Scheme - Determination Notice

19 March 2019

• SSI 2019/95 – The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019
• Eversheds Sutherland: Speedbrief 12 March 2019  – UK Pensions Speedbrief: Greater Expectations - The Pensions Regulator's Annual Funding Statement

18 March 2019

• Hymans Robertson: Current Issues March 2019  – [Stronger Regulator to protect DB schemes - Defined contribution pensions: investments and consolidation - Regulator highlights recent DB funding interventions - DWP to issue guidance on 'GMP equalization' - PPF update - Cold-calling ban in effect - HMRC newsletters]
• Civil Service Pensions: Civil Service Pensions  – Principal Civil Service Pension Scheme (Amendment) Scheme 2019

14 March 2019

• SI 2019/546 – The Pensions Increase (Review) Order 2019
• 2019 USA: Frommert v Conkright [Benefits - Members leaving sponsor's employ and subsequent rehiring - Whether entitled to double payment of benefits - Interest on claims - Level of interest payable]
• 2019 USA: Scottsdale Insurance v Byrne [Investments - Negligence - Breach of statutory duty - Investment manager - Asset manager - Insurance policy - Whether exclusions from insurance policy are applicable]

13 March 2019

• Norton Rose Fulbright: Commentary February 2019  – Trustees' Investment Duties and ESG Factors
• 2019 Ch: Airways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]

12 March 2019

• SI 2019/520 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2019
• 2019 CA: Spirit Energy Resources v Marathon Oil [Contributions - Contributions by sponsor - Joint venture - Deficit - Liability of joint sponsors - Whether liability for overheads includes liability to remedy deficit - Whether payment of unexpected deficits authorised by agreement]

11 March 2019

• SI 2019/502 – The Teachers' Pensions Schemes (Amendment) (EU Exit) Regulations 2019

8 March 2019

• HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 44  – Countdown Bulletin (March 2019)
• HM Treasury: Directions 14 February 2019  – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment and Savings) Directions 2019

7 March 2019

• SI 2019/455 – The Public Service Pensions Revaluation Order 2019

4 March 2019

• 2018 SC: Williams v Swansea University Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability - Whether payment of pension reduced because of change to part-time status resulted in discrimination]
• SI 2019/378 – The Police and Firefighters' (Pensions etc) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations are included in this update.

28 February 2019

• SI 2019/373 – The Guaranteed Minimum Pensions Increase Order 2019

18 February 2019

• SSI 2019/48 – The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019

15 February 2019

• SI 2019/262 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019

11 February 2019

• 2018 USA: Bevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
• 2018 USA: DeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
• 2018 Aus: Macras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
• 2018 USA: Scott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
• SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.

8 February 2019

• 2016 Can: Carleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
• 2018 USA: Carmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]

7 February 2019

• 2018 FTT (Tax): Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]

5 February 2019

• Norton Rose Fulbright: Commentary January 2019  – Reasons to be Cheerful

4 February 2019

• Burges Salmon: Burges Salmon Legal Update 31 January 2019  – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members

31 January 2019

• Hymans Robertson: Current Issues January 2019  – [Supervision of DB consolidation 'superfunds' - GMP equalization: conversion route clarified - Green light for pensions dashboards - PPF finalizes levy rules for 2019/20 - Draft ‘no deal’ Brexit legislation revised to fix investment gaffe - No disability discrimination against part-timer - Auto-enrolment earnings limits New CEO for the Pensions Regulator - HMRC newsletters December 2018]

30 January 2019

• Burges Salmon: Burges Salmon Legal Update 17 January 2019  – CMA Confirms Investment Consultancy Reforms
• Burges Salmon: Burges Salmon Legal Update 24 January 2019  – What Should Pension Trustees do About Overpayments?
• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2018

29 January 2019

• 2018 Aus: Bullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
• 2018 Aus: Folmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
• 2018 Can: Proulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]

22 January 2019

• Eversheds Sutherland: Speedbrief 3 January 2019  – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
• Eversheds Sutherland: Speedbrief 14 January 2019  – Expected Life Assurance Schemes - Time to Revisit?

18 January 2019

• Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2019 (January 2019)
• Norton Rose Fulbright: Commentary December 2018  – How to Equalise GMPs - High Court Decision in the Lloyds Case

15 January 2019

• 2018 USA: Lerbakken v Sieloff and Associates [United States - Divorce - Qualified Domestic Relations Order - Whether retirement assets not separated by a qualified Domestic Relations Order protected in bankruptcy]
• 2018 USA: The New York Times Company v Newspaper and Mail Deliverers'-Publishers' Pension Fund [Multi-employer scheme - Deficit - Withdrawal of employer - Appropriate discount rate to calculate deficit]

11 January 2019

• SI 2019/29 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2019
• 2018 UT: McLarry v The Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
• 2018 CA: Ministry of Justice v Merry [Pensionable service - Pensionable earnings - Weekend working or overtime - Whether pensionable - Civil service pension]
• 2018 USA: Moreno v Deutsche Bank [Investments - Fees - Investment management fees - Plan sponsor as investment manager - Whether fees reasonable - Settlement agreement]

10 January 2019

• 2018 QB: R (on the application of Harvey) v Haringey London Borough [Co-habitation - Survivor's pension - Whether refusal to pay a survivor's pension to a cohabitee amounted to discrimination - Discrimination - Judicial review - Local government pension scheme]
• 2018 UT: Salih v The Pensions Regulator [The Pensions Regulator - Regulation - Determination Notice - Prohibition on being trustee - Whether right to privacy before final determination]

9 January 2019

• 2018 FTT (Tax): McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]

8 January 2019

• 2018 QB: Berkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]

7 January 2019

• 2018 CA: Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]

20 December 2018

• SI 2018/1396 – The Privacy and Electronic Communications (Amendment) (No 2) Regulations 2018 These Regulations are in the process of being edited.

18 December 2018

• Burges Salmon: Burges Salmon Legal Update 14 December 2018  – A New Regulatory Agenda for the Pensions Sector

5 December 2018

• 2018 USA: Manhattan Ford Lincoln v UAW Local 259 Pension Fund [Multi-employer plan - Group plan - Withdrawal of plan sponsor - Employer contributions - Whether withdrawal liability was actuarially justifiable - Appropriate discount rates - Whether 'risk-free' rate is appropriate]
• 2018 USA: Pension Benefit Guaranty Corporation v Findlay Industries [Funding - Underfunding - Deficit - Liability to government insurer - Pension Benefit Guaranty Corporation - Debt due to insurer - Successor liability - Whether successor trust is liable - Single-employer plans]

4 December 2018

• 2018 Aus: Amaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
• 2018 USA: Wengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]

3 December 2018

• 2018 USA: Chendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
• 2018 USA: Pearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
• 2018 USA: Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]

28 November 2018

• 2018 USA: Hipsher v Los Angeles County Employees Retirement Association [Benefits - Forfeiture of benefits - Felony occurring in the performance of official duties - Whether forfeiture constitutional - Whether breach of contractual rights]

26 November 2018

• SI 2018/1217 – The State Pension Revaluation for Transitional Pensions Order 2018
• Eversheds Sutherland: Speedbrief 22 November 2018  – UK Pensions Speedbrief: From Brussels with Love: IORP II - Scheme Governance and Cross-border
• 2018 USA: Heavenly Hana v Hotel Union & Hotel Industry of Hawaii Pension Plan [Funding - Contributions - Multi-employer plan - Sale and purchase of plan sponsor - Whether successor purchaser continues to be liable for liabilities]
• 2018 Can: Lubianesky v Gazdag [Common-law marriages - Unmarried spouses - Co-habitation - Whether pensions sharing applies to unmarried spouses - Divorce - Canada - Human rights]
• 2018 Ch: Sogefi Filtration v Havard [Procedure - Equal treatment - Rectification - Compromise agreement - Sanctioning of agreement by the court]

23 November 2018

• 2018 Ch: Caribonum Pension Trustee v Pelikan Hardcopy Production [Funding - Guarantee by sponsor - Pension Protection Fund levy guarantee - Whether notice by way of a legal opinion can limit extent of guarantee]
• 2013 ECJ: DKV Belgium v Association belge des consommateurs Test-Achats [Health insurance - Premiums - Indexation to medical costs - Whether increase in rates imposed by provider contravenes cross-border services requirement of European Union law]
• 2018 ECJ: European Commission v Belgium [Citizens of non-EU states - Single permit directive - Cross-border social security rights - Whether Member State can impose requirements additional to the Directive]
• 2018 ECJ: Instituto Nacional de la Seguridad Social (INSS) v Crespo Rey [Migrant workers - Contribution periods to social security arrangements - Period of employment in Switzerland - Whether domestic pension should be reduced to take account of periods of employment in Switzerland - Voluntary additional contributions]
• 2018 SC: McLaughlin [Equal treatment - Survivor's benefits - Social security - Discrimination - Widowed Parent's Allowance - Whether restricted to married and civil partners only - Human rights]

22 November 2018

• Norton Rose Fulbright: Commentary November 2018  – Pensions Briefing - Ombudsman Case Review - Ours IS to Reason Why

14 November 2018

• Hymans Robertson: Current Issues November 2018  – [Budget 2018: Pensions Aspects - Judge Says GMP Equalization is Obligatory -PPF Response to Hampshire Ruling - Improving the Quality of DB Pension Transfer Advice]

8 November 2018

• 2018 FTT (Tax): Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
• 2018 ECJ: O'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
• 2018 Ch: Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]

5 November 2018

• Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 September 2018

2 November 2018

• Burges Salmon: Burges Salmon Legal Update 2 November 2018  – Court Confirms GMPs Must be Equalised: The Landmark Lloyds Bank Case

1 November 2018

• 2018 ECJ: Grenville Hampshire v Board of the Pension Protection Fund [Insolvency - Pension deficit - Pension Protection Fund - Compensation - European Union Insolvency Directive - Limit on compensation - Whether reduction of 67% in benefits was legal]

30 October 2018

• SI 2018/1111 – The Armed Forces Pension Schemes and Early Departure Payments Schemes (Amendments Relating to Flexible Working and Miscellaneous Amendments) Regulations 2018
• Pensions Policy Institute: PPI Briefing Note Number 110  – Lost Pensions: What's the Scale and Impact?

26 October 2018

• Burges Salmon: Burges Salmon Legal Update 10 October 2018  – Pensions Law and Regulation Timeline 2018 - 2019

25 October 2018

• SI 2018/1103 – The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
• SI 2018/1102 – The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update

24 October 2018

• Eversheds Sutherland: Speedbrief 10 October 2018  – Public Sector Pensions: "Technical" Changes to LGPS Regulations
• 2018 Ch: Unipart Group v UGC Pension Trustees [Scheme merger - Terms of unified scheme - Error in drafting - Whether rectification to be granted - Procedure - Representative beneficiary order]

18 October 2018

• SI 2018/1097 – The Pensions Act 2004 (Code of Practice) (Authorisation and Supervision of Master Trusts) Appointed Day Order 2018

2 October 2018

• SI 2018/1029 – The Financial Guidance and Claims Act 2018 (Commencement No 3 and Transitory Provisions (Modification)) Regulations 2018 The effects of these Regulations will be included in a future update.

28 September 2018

• Pensions Policy Institute: PPI Briefing Note Number 108  – Do Default Investment Strategies Align with Members' Needs?

27 September 2018

• 2015 FTT (Tax): J&A Young (Leicester) v HMRC [Taxation - Scheme sanction charges - Investment - Property investment - Residential property investment - Whether investment property taxable - Small self-administered scheme (SASS) - Investment regulated pension scheme]

21 September 2018

• 2018 ECJ: Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
• SI 2018/997 – The Police and Firefighters' Pensions (Amendment) Regulations 2018

18 September 2018

• 2018 Ct Sess: Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]

17 September 2018

• 2018 ECJ: MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]

14 September 2018

• SI 2018/1003 – The Financial Guidance and Claims Act 2018 (Commencement No 2) Regulations 2018

6 September 2018

• SI 2018/965 – The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.

31 August 2018

• 2015 Ct Sess: Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]

30 August 2018

• 2018 Ct Sess: Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]

29 August 2018

• Hymans Robertson: Current Issues August 2018  – [FCA Retirement Outcomes Review: Proposed Changes to Rules and Guidance - Regulator Updates Chair's Statement Guide - Ban on Pensions Cold Calling: Consultation - Select Committee Report on Collective Defined Contribution Pensions - Further Extension Proposed to Exemption From Central Clearing Obligation - Reforms Proposed for Investment Consultancy and Fiduciary Management - Trustees' Role was to Manage, Not Design, Scheme - Proposed Changes to PPF Rules Around Benefits From Transfers - Members Who Retain Final Salary Link After Accrual Ends Not 'In Pensionable Service' - Gender Recognition and State Pensionable Age - HMRC Newsletters]

24 August 2018

• Norton Rose Fulbright: Commentary August 2018  – Pensions Briefing: Fines for Not Keeping Up with The Pensions Regulator's Quality Standards on Chairs' Statements
• 2018 USA: Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
• 2018 USA: Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]

23 August 2018

• 2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]

21 August 2018

• 2017 Aus: LLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]

20 August 2018

• 2018 USA: Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
• 2018 USA: Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]

17 August 2018

• 2018 USA: Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
• 2018 USA: Indiana Electrical Workers Pension Benefit Fund v ManWeb Services [Plan sponsor liability - Multi-employer plan - Liability of successor company - Whether purchaser of former employer's business creates plan sponsor liability for purchaser]

16 August 2018

• 2018 USA: Chamber of Commerce of the United States of America v United States Department of Labor [Investments - Fiduciary - The Fiduciary Rule - Whether investment managers subject to fiduciary rule - Whether constitutional - Whether subject to overriding legislation]
• 2018 PO: Ms Y [Divorce - Pension sharing - Duty of trustees to implement pensions sharing order - Small self-administered scheme - Whether illiquid investment abrogated duty to implement sharing]

10 August 2018

• 2018 FTT (Tax): Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
• 2017 Aus: Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]

9 August 2018

• 2018 USA: McGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]

3 August 2018

• 2018 Aus: Sharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]

1 August 2018

• 2018 Gue: M v St Anne's Trustees [Trusts - Transactions by trust - Whether voidable by the court where transaction made in error of the legal position and consequences - Rule in Hastings-Bass - QROPS - Qualifying recognised overseas pension scheme - Rules for fiduciary rectification]

31 July 2018

• Burges Salmon: Burges Salmon Legal Update 24 July 2018  – Enforcing Pension Obligations: The Pensions Regulator Needs a Flexible Time Limit
• Norton Rose Fulbright: Commentary July 2018  – Pensions Briefing: A Stronger Pensions Regulator - The DWP's Consultation on Increasing Regulatory Sanctions