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New and Recently Amended Documents
14 July 2020
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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]
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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
13 July 2020
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Allen & Overy LLP: What's New This Week 13 July 2020 – [Summer Statement: Pensions - New PPF Powers on Moratoriums, Restructuring Plan PPF Levy: COVID-19 Extension; Paperless Option - Dashboards: Call for Input]
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Norton Rose Fulbright: Commentary July 2020 – Pensions Briefing: Pension Schemes and the Corporate Insolvency and Governance Act 2020
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Local Government Pensions Committee: LGPC Bulletin 199 – LGPC Bulletin 199 - June 2020 [lgpcbull199]
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HM Revenue & Customs: HMRC Guides (COVID-19) – Check Which Employees You Can Put on Furlough To Use the Coronavirus Job Retention Scheme Further updated.
10 July 2020
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2020 Ch: Adams v Options SIPP UK [Self-invested personal pensions (SIPP) - Investments - Advice - Unregulated advice - Whether execution-only SIPP administrator obliged to give advice]
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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]
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Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Compensation Cap Factors The PPF factors have been updated for retirements effective from 1 October 2020. These documents can be found under "Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)" in the Table of Documents.
9 July 2020
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Pensions Act 2004 as amended by the Pension Schemes Bill 2019/21 [HL Bill 120] This update includes versions of Acts as amended by the Pension Schemes Bill 2019/20 [HL Bill 120]. These documents can be found under "Bills - Chronological Index (2019-21)" in the Table of Documents. Please read the introductory Editorial Notes for an explanation of these documents and how best to use them.
8 July 2020
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CMS: po-info Summaries of Key Determinations PO-17639 – Onus on Trustees to Act Where They Knew Member Was Terminally Ill Further Summaries of Key Determinations provided by CMS. These documents can be found under "The Pensions Ombudsman (Determinations & Materials) - The Pensions Ombudsman (Miscellaneous Publications) - CMS po-info Summaries of Key Determinations" in the Table of Documents
7 July 2020
6 July 2020
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Allen & Overy LLP: What's New This Week 6 July 2020 – [Covid-19: Updated DC Investment Advice - Pension Schemes Bill - DB Funding Analysis - TPR, PPF Guidance on Moratoriums, Restructuring Plan - Covid-19: New CJRS Direction Published - TPR Publishes Corporate Plan]
3 July 2020
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Finance Bill 2019/21 [Bill 123] (2 July 2020) HL Bill 123 2019-21 (as amended on Report)
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Bills -- Passage through Parliament: Finance Bill (2019-21) 2 July 2020 – Finance Bill: Report Stage (Commons) (2 July 2020)
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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
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Pension Schemes Bill 2019/21 [HL Bill 120] (30 June 2020) Bill as amended on Report [HL Bill 120]. Please note that the Bill is still in the process of being edited.
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Allen & Overy LLP: eAlerts 26 June 2020 – New Options for Distressed Sponsors: What Are the Implications for Pension Schemes?
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Eversheds Sutherland: Speedbrief 29 June 2020 – Coronavirus - Make (Insolvency) Law in Haste, Repent at Leisure? - UK
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Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 30 June 2020 – Pension Schemes Bill: Report Stage (Lords) (30 June 2020)
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HM Revenue & Customs: HMRC Guides (COVID-19) – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme All six HMRC Guides on COVID-19 that are on Perspective are further updated from 1 July 2020. These Guides can be found under "Other Regulatory Materials - HMRC Guides (COVID-19)" in the Table of Documents.
Contents
- Acts and Bills
- Statutory Instruments
- Public Sector Scheme Documents
- Regulatory Materials
- European Union Materials
- Law Reports
- The Pensions Ombudsman
- Spotlight on Pensions
- Parliamentary Materials
- Reports, Consultations, etc
- Commentary
- Scheme Rules (NEST, Civil Service, etc)
- Statistics
- PensionSurveys
- News
- Your Own Documentation
Latest News
14 Jul 2020
- DeVere warns falling government bond yields are making workplace pensions "increasingly unsustainable"
- Just Group says FCA should make free impartial pensions advice "the new norm"
- PPF 7800 Index updated
- Working group publishes guidance on data needed for GMP equalisation
- OBR's Fiscal Sustainability Report analyses state pension triple lock
