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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.

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New and Recently Amended Documents

19 November 2018
  • 2018 FTT (Tax)Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]
15 November 2018
14 November 2018
13 November 2018
  • 2018 UTBurns v Financial Conduct Authority [Advice - Transfers from workplace pension schemes - Transfers to self-invested personal pension plans - Whether advice was suitable - Regulatory fines - Regulatory disbarment - Whether penalties were reasonable]
8 November 2018
  • Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Delivering Collective Defined Contribution Pension Schemes
  • 2018 SCBarnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
  • 2018 FTT (Tax)Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
  • 2018 ECJO'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
  • 2018 ChStewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]
7 November 2018
6 November 2018
5 November 2018