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New and Recently Amended Documents
Allen & Overy LLP: What's New This Week 26 May 2020 – [Covid-19: TPR Updates Guidance on DC Investment - Corporate Insolvency and Governance Bill - TPR: Blog Post Supporting DB Funding Reform - Other Covid-19 Updates]
Burges Salmon: Burges Salmon Legal Update 21 May 2020 – Pensions Taxation: HMRC Wins at the Upper Tribunal on in-Specie Contributions
2020 CA: Clark v HMRC [Tax - Self-invested personal pensions (SIPP) - Investments - Transfer of investments - Whether valid - Whether unauthoried payment charge]
House of Commons (October 2014 onwards): Written Answers 20 May 2020 – Pensions (Coronavirus) (20 May 2020)
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if Your Employer Can Use the Coronavirus Job Retention Scheme Further updated.
HM Revenue & Customs: HMRC Guides (COVID-19) – Work out 80% of Your Employees' Wages to Claim Through the Coronavirus Job Retention Scheme Further updated.
HM Revenue & Customs: HMRC Guides (COVID-19) – Check Which Employees You Can Put on Furlough To Use the Coronavirus Job Retention Scheme Further updated.
HM Revenue & Customs: HMRC Guides (COVID-19) – Examples of How to Work Out 80% of Your Employees' Wages, National Insurance Contributions and Pension Contributions Further updated.
SI 2019/689 – The Taxes (Amendments) (EU Exit) Regulations 2019 Selected provisions added following a user request (note that amendments made by these Regulations were already on Perspective).
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – DC Scheme Management and Investment: COVID-19 Guidance for Trustees Section added on when the temporary closure of investment funds create a default arrangement.
Pensions Policy Institute: PPI Briefing Note Number 120 – The Pensions Implications of COVID-19
2020 SC: R (on the application of Palestine Solidarity Campaign Ltd and another) v Secretary of State for Housing, Communities and Local Government The PBLR version of this judgment will be made available shortly.
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)
Norton Rose Fulbright: Commentary May 2020 – Pensions Briefing: RPI and CPI
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) May 2020 – Lifetime Individual Savings Account: Reduction of Withdrawal Charge in Response to Coronavirus (Covid-19)
Allen & Overy LLP: What's New This Week 18 May 2020 – [Covid-19 Update: DC Transfers - Tax Legislation Overrides Conflicting Guidance: HMRC v Sippchoice Ltd]
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Local Government Pension Scheme: Northumberland and Tyne and Wear Pension Fund Merger - Government Response to Policy Consultation
PMI: Guidance May 2020 – COVID-19: Your Industry Guide
2020 Ch: Elston v King [Insolvency - Bankruptcy - Income payments agreement - Whether agreement to pay pensions as part of a compromise made under a misunderstanding of law]
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme Further updated
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 May 2020 added with 10 schemes added
- 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
- Scheme Rules (NEST, Civil Service, etc)
- Your Own Documentation
28 May 2020
- Complimentary Perspective digital training: Wednesday 3 June
- XPS FM Watch reveals best and worst performing fiduciary managers in first quarter of 2020
- HMRC publishes Pension Schemes Newsletter 120
- Research finds around 1.5 million over-50s could delay retirement due to COVID-19
27 May 2020
- LCP publishes Accounting for Pensions report
- TPR publishes blog on COVID-19 challenges for trustees
- Pension bodies join force to create guide for savers during COVID-19 crisis
- PLSA seeks views on climate risks
- Research finds pension fraud third most common type of financial scam during COVID-19
- Pensions Ombudsman appoints new Chief Operating Officer