Welcome to Perspective.info, the indispensable information service for the UK pensions industry.

Subscribers can use Perspective everywhere, taking advantage of sophisticated web technology to find what they need from the legal and regulatory documents forming the ever-increasing legislative and regulatory burden.

Please give us your feedback; we want Perspective to continue to reflect the experience of its users.

New and Recently Amended Documents

23 January 2020
22 January 2020
  • 2019 ChBlatchford Ltd v Blatchford [Documentation - Amendment - Whether mistake in drafting - Rectification - Test for rectification - Indexation - Conflict between provisions of rules - Whether court can accept lower interpretation]
  • 2019 FTT (Tax)Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
  • 2019 ChSanderson v NHS Business Services Authority [NHS pension scheme - Survivor's benefits - Widower's benefits - Part-time employee - Whether a scheme contributor when not working - Whether full or deferred benefits payable - Whether death during pensionable employment]
  • 2019 FTT (Tax)West v HMRC [Tax - Unauthorised payment - Unauthorised payment charge - Whether tribunal has discretion to disallow the charge]
21 January 2020
20 January 2020
17 January 2020