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

14 June 2019
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20  – FPS Bulletin 20 - May 2019 [fpsbull20]
  • 2019 UTFE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
12 June 2019
10 June 2019
7 June 2019
6 June 2019
  • 2019 UTKirby 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 UTTroudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
  • 2019 UTVive-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 UTWainwright 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 CADeakin 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]
  • 2019 ChKeyMed v Hillman (Olympus) [Directors' benefits - Establishment of plan - Whether conflict of duty to directors and sponsor - Whether breach of duty to sponsor employer - Whether a trustee of an employee pension scheme, when acting in that capacity, owes duties to the sponsoring company]