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New and Recently Amended Documents

4 December 2019
  • PO-26866  – Mr L [PO-26866] Determinations from September 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 26  – FPS Bulletin 26 - November 2019 [fpsbull26]
  • 2019 Ct SessCunningham v Pensions Ombudsman [Self-invested personal pension - Investments - Complain to Pensions Ombudsman - Procedure - Time limits for appeals - Whether grounds for simple appeal or need for judicial review]
3 December 2019
  • 2019 ChDowne v Universities Superannuation Scheme [Early retirement - Termination of employment - Whether redundancy - Whether entitlement to unreduced early retirement pension - Appeal from Pensions Ombudsman]
  • 2019 FTT (Tax)Omar v HMRC [Taxation - Contributions - Tax deductability - Salary sacrifice - Discovery assessments - Penalties - Whether fair - Whether taxpayer careless in filing returns]
  • 2019 ChTenconi v James Hay Partnership [Investments - Self-administered scheme - Self-invested personal pension plan - Instructions to invest not executed within time - Whether loss - Whether liability by plan manager]
  • 2019 FTT (Tax)Turner v HMRC [Investments - Self-invested personal pensions - Taxation - Loans - Whether involved unauthorised payment - Whether unauthorised payments charge - Whether unauthorised payments surcharge]
2 December 2019
28 November 2019
27 November 2019
  • PO-17634  – Mr I [PO-17634] Determinations from August 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2019  – Pension Schemes Newsletter 115 [psn115]
25 November 2019
22 November 2019
  • Eversheds Sutherland: Speedbrief 8 November 2019  – Improving Communications with DC Members
  • 2019 CAHMRC v Coal Staff Superannuation Scheme Trustees [Taxation - Investments - Stock lending - Manufactured dividends - Manufactured overseas dividends - European law - Free movement of capital - Whether deducted tax recoverable]
  • Equality Act 2010 [ea10] Amendments made by The Civil Partnership (Opposite-sex Couples) Regulations 2019 to the Equality Act 2010 and to other relevant Acts and SIs are included in this update.
21 November 2019
15 November 2019
more...