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New and Recently Amended Documents

14 June 2019
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20  – FPS Bulletin 20 - May 2019 [fpsbull20]
  • 2019 UTFE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
12 June 2019
10 June 2019
7 June 2019
6 June 2019
  • 2019 UTKirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable affected by private agreement to share the pensions]
  • 2019 UTTroudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
  • 2019 UTVive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
  • 2019 UTWainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
4 June 2019
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45  – Countdown Bulletin (May 2019)
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019  – Pension Schemes Newsletter 110 [psn110]
  • 2019 CADeakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]
  • 2019 ChKeyMed v Hillman (Olympus) [Directors' benefits - Establishment of plan - Whether conflict of duty to directors and sponsor - Whether breach of duty to sponsor employer - Whether a trustee of an employee pension scheme, when acting in that capacity, owes duties to the sponsoring company]
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