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New and Recently Amended Documents
4 December 2019
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PO-26866 – Mr L [PO-26866] Determinations from September 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
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Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 26 – FPS Bulletin 26 - November 2019 [fpsbull26]
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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
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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]
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2019 FTT (Tax): Omar v HMRC [Taxation - Contributions - Tax deductability - Salary sacrifice - Discovery assessments - Penalties - Whether fair - Whether taxpayer careless in filing returns]
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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]
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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
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PMI/PRAG: Miscellaneous Ninth Edition 2019 – Pensions Terminology [termin]
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HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 December 2019 with 13 schemes added and 1 removed
28 November 2019
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House of Commons (October 2014 onwards): Written Statements – Welfare and Pensions Update (4 November 2019)
27 November 2019
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PO-17634 – Mr I [PO-17634] Determinations from August 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
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HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2019 – Pension Schemes Newsletter 115 [psn115]
25 November 2019
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XPS Pensions: Briefing Note 2019 No. 15 – PPF Consultation on the 2020/21 Levy
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The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Decision-Making Procedure Updated version dated November 2019
22 November 2019
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Eversheds Sutherland: Speedbrief 8 November 2019 – Improving Communications with DC Members
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2019 CA: HMRC v Coal Staff Superannuation Scheme Trustees [Taxation - Investments - Stock lending - Manufactured dividends - Manufactured overseas dividends - European law - Free movement of capital - Whether deducted tax recoverable]
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Equality Act 2010 [ea10] Amendments made by The Civil Partnership (Opposite-sex Couples) Regulations 2019 to the Equality Act 2010 and to other relevant Acts and SIs are included in this update.
21 November 2019
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Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 25 – FPS Bulletin 25 - October 2019 [fpsbull25]
15 November 2019
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Local Government Pensions Committee: LGPC Bulletin 190 – LGPC Bulletin - October 2019 [lgpcbull190]
Contents
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Latest News
6 Dec 2019
- Women’s earnings are more than twice as likely to be affected than men’s after having children
- Hymans Robertson publishes FTSE 350 pension analysis report
- Private pension wealth statistics published
- OECD publishes report on tax treatment of retirement savings
- Industry comments on ONS pension wealth statistics
- Pensions Buzz
- Worldwide news in brief
