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New and Recently Amended Documents

14 July 2020
13 July 2020
10 July 2020
  • 2020 ChAdams v Options SIPP UK [Self-invested personal pensions (SIPP) - Investments - Advice - Unregulated advice - Whether execution-only SIPP administrator obliged to give advice]
  • 2020 UTHMRC v Sippchoice [Investments - Taxation - Small self-invested personal pension (SIPP) - Whether contributions could be made in-specie - Whether HMRC guidance is enforceable by taxpayer]
  • 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
  • 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
  • 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
3 July 2020
2 July 2020
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