Perspective

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New and Recently Amended Documents

11 August 2020

Hymans Robertson: Current Issues August 2020 – [GMP Equalization Update: Data Issues & Lump Sum Taxation - How the Regulator Will Police DB 'Superfunds' (for Now) - Default Fund Charge Cap Review - Tax Relief Administration: Call for Evidence - Public Sector Pensions Update - Pension Regulator's Corporate Plan - Viral News - HMRC Newsletters — July 2020]
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] UK Average Weekly Earnings (KAB9) updated (Table 20)

10 August 2020

Allen & Overy LLP: What's New This Week 10 August 2020 – [Covid-19: TPR Blog Post, PASA Guidance - TPR: New Statutory Employer Added in Settlement - GMP Equalisation: New PASA Guidance - FCA Consults on Property Funds - Latest HMRC Newsletter - Call for Evidence: Small Pension Pots]

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

6 August 2020

2020 QB: Hughes v Pension Protection Fund [Insolvency - Compensation - Early retirement - Whether cap on level of compensation amounts to discrimination - Whether discrimination is reasonable - Whether objectively justifiable]

4 August 2020

House of Commons (October 2014 onwards): Written Answers 28 July 2020 – Occupational Pensions (Coronavirus) (28 July 2020)
Pensions Policy Institute: Pensions Primer – The Pensions Primer: A Guide to The UK Pensions System
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]
Department for Work and Pensions: DWP Guides PC10S – A Detailed Guide to Pension Credit for Advisers and Others Updated to April 2020 version

3 August 2020

Allen & Overy LLP: What's New This Week 3 August 2020 – [PLSA: Guidance on Implementation Statements - New Inquiry into Pension Scams - ICO Statement on Schrems II Decision - TPR: Focus on Diversity and Inclusion - PLSA Seeks Input on DC Decumulation Reform]
2020 USA: Divane v Northwestern University [Investments - Fees - Whether restricted choice of funds resulted in excess fees being charged - Conflict of interest]
HM Revenue & Customs: HMRC Guides (COVID-19) – Check Which Employees You Can Put on Furlough To Use the Coronavirus Job Retention Scheme All six HMRC Guides on COVID-19 that are on Perspective are further updated from 3 August 2020. These Guides can be found under "Other Regulatory Materials - HMRC Guides (COVID-19)" in the Table of Documents.

31 July 2020

HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in July. Update includes the addition of pages PTM057200 and PTM062205.

30 July 2020