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.
Please give us your feedback; we want Perspective to continue to reflect the experience of its users.
New and Recently Amended Documents
Allen & Overy LLP: What's New This Week 12 April 2021 – [Pension Scams: Updated Industry Code of Practice; TPR Webinar - TPR Publishes Climate Strategy - PPF Announces Increase to Fraud Compensation Levy - TPR Updates Cross-border Guidance]
HM Treasury: Directions 6 April 2021 – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Best Practice
HM Revenue & Customs: HMRC Guides (COVID-19) – Calculate How Much You Can Claim Using the Coronavirus Job Retention Scheme Maximum wage tables and claim dates have been updated.
Spotlight on Pensions Bulletin: LeGrand View April 2021 – Workload Alert: Cancel All Holidays!
HM Revenue & Customs: HMRC Guides (COVID-19) – Steps to Take Before Calculating Your Claim Using the Coronavirus Job Retention Scheme Section about employee reference dates added and changes made throughout the page to include employee reference dates.
HM Revenue & Customs: HMRC Guides – Pension Schemes Online - A Guide to Using the Online Service for Scheme Administrators and Practitioners New sections about 'practitioner de-authorisation by scheme administrator' and 'practitioner de-authorisation by scheme practitioner' have been added. Sections about register as a practitioner and pre-register as a practitioner have been removed.
SI 2021/427 – The Administration (Restrictions on Disposal etc to Connected Persons) Regulations 2021 Added after user request
Local Government Pensions Committee: LGPC Bulletin 207 – LGPC Bulletin 207 - March 2021 [lgpcbull207]
Local Government Pensions Committee: LGPC Bulletin 208 – LGPC Bulletin 208 - March 2021 [lgpcbull208]
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: July 2020 to September 2020 - Statistical Bulletin
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2021 – DC Trust: Scheme Return Data 2020-2021
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme - Proposed Changes to Scheme Regulations: Government Consultation
The Pensions Regulator: Strategy and Policy – Climate Change Strategy
2021 CA: Adams v Options UK Personal Pensions LLP The information in this document is taken from bailii.org, the PBLR version of this judgment will be made available shortly.
Perspective Tips [tips] New tip explaining how to use the Open Document button
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme Updated to note that claims for furlough days in March 2021 must be made by 14 April 2021.
Eversheds Sutherland: Speedbrief 25 March 2021 – A Later Normal Minimum Pension Age and a Frozen Lifetime Allowance: How to Prepare
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Compensation Cap Factors Actuarial Factors from 1 April 2021 up to and including 31 March 2022
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 April 2021 with 24 schemes added and two deleted
- 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
13 Apr 2021
- Pensions Buzz
- Research shows pandemic has prompted savers to rethink retirement plans
- PPF 7800 Index updated
- PDP reaches "significant milestone" as it looks for digital architecture supplier
- Northern Ireland's EO agrees funding for Troubles pension scheme
12 Apr 2021
- BT, Ford and M&S schemes to challenge Government's decision to align RPI with CPIH
- TISA responds to consultation on increasing the normal minimum pension age
- Briefing paper on international comparisons updated
- UUK publishes TPR Q&A to address stakeholder concerns