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New and Recently Amended Documents
17 May 2022
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Hymans Robertson: Current Issues May 2022 – [DB Annual Funding Statement 2022 - GMP equalisation: tax effects of transfer top-ups & conversion - Tax relief for low earners in 'net pay' arrangements - Regulator pursues overseas parent over MBO - Regulator's guidance on conflict in Ukraine - HMRC newsletter April 2022]
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2022 Ct Sess: Plumbing Pensions (UK) [Trustees - Liability - Indemnity clauses in trust documentation - Gross negligence - Wilful wrongdoing - Whether indemnity provisions protect against gross negligence]
16 May 2022
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Allen & Overy LLP: What's New This Week 16 May 2022 – [Reminder: 'Stronger nudge' in force from 1 June 2022 - Box Clever: new warning notice - Pensions dashboards: consumer protection blog post - PSIG transfer guidance update]
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2022 FTT (Tax): Thomas v HMRC [Tax - Pay as You Earn (PAYE) - Issue of PAYE Code - PAYE on several pensions - Challenge to Code - Timing of coding - Whether affected by later earnings]
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HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 May 2022 with 15 schemes added and eight removed
13 May 2022
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Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 27 April 2022 – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Third Reading (Lords) (27 April 2022)
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Local Government Association: TPS Bulletins Bulletin 80 – TPS Bulletin 80 - April 2022 [tpsbull080]
12 May 2022
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Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 56 – FPS Bulletin 56 - April 2022 [fpsbull56]
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Local Government Pensions Committee: LGPC Bulletin 223 – LGPC Bulletin 223 - April 2022 [lgpcbull223]
10 May 2022
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2022 FOS: T v Rowanmoor Personal Pensions [Investments - Self-invested personal pensions - Liability of SIPP manager - Whether advice given - Whether advice checked]
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The Pensions Regulator: Regulatory Intervention Reports December 2020 – Merchant Navy Ratings Pension Fund As updated on TPR website on 5 May 2022
9 May 2022
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Allen & Overy LLP: What's New This Week 9 May 2022 – [TPR Enforcement and Prosecution Policies: Response and Further Consultation - PASA: Good Practice Guidance for DB Transfers - TPR Transfer Letter Reminder - TPR Employer Spot Checks - Government Update: Works in the Pipeline - Pensions Dashboards: Further Update - Tax Treatment of Pension Scam Victims]
6 May 2022
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Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (April 2022)
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2022 Ch: Punter Southall Governance Services v Benge [Benefits - Death benefits - Dependants - Dependency test - Payment opposed]
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Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on the Dormant Assets Scheme, TPO's Pensions Dishonesty Unit factsheet, TPR's example of following climate change guidance, new SPA review terms of reference, a delay in first net-pay top up payments and GMP equalisation tax issues.
5 May 2022
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The Pensions Regulator: Consultation - Consultation Documents 2022 – Enforcement and Prosecution Policies
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The Pensions Regulator: Consultation - Consultation Reports and Responses 2022 – Proposed Approach to Our New Powers: Consultation Response
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The Pensions Regulator: Strategy and Policy 2022 – Draft Prosecution Policy
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The Pensions Regulator: Strategy and Policy 2022 – Draft Scheme Management Enforcement Policy
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The Pensions Regulator: Strategy and Policy 2022 – High Fines Policy (Avoidance)
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The Pensions Regulator: Strategy and Policy 2022 – High Fines Policy (Information Requirements)
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Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] Bank Base Rates (Table 22) updated
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HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in April.
Contents
- Acts and Bills
- Statutory Instruments
- Public Sector Scheme Documents
- Regulatory Materials
- European Union Materials
- Law Reports
- The Pensions Ombudsman
- Spotlight on Pensions
- Parliamentary Materials
- Reports, Consultations, etc
- Commentary
- Scheme Rules (NEST, Civil Service, etc)
- Statistics
- PensionSurveys
- News
- Your Own Documentation
Latest News
17 May 2022
- PLSA responds to state pension age call for evidence
- New legislation published
- FoI request reveals 39% of pension transfer amber flags were due to overseas investments
- Union calls for urgent review of PPF compensation levels in light of rise in cost of living
- PLSA's Retirement Living Standards available to 35 million savers
