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New and Recently Amended Documents
14 June 2019
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Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20 – FPS Bulletin 20 - May 2019 [fpsbull20]
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2019 UT: FE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
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The Pensions Regulator: Statements – New Shareholder Engagement Requirements for Trustees
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2019 FTT (Tax): Franklin v HMRC [Taxation - Pensions liberation - Scam - Unauthorised payments charge - Unauthorised payment surcharge - Whether just and reasonable - Reliance of intermediary's assurances]
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2019 Crown Ct: McLoughlin v Chief Constable of West Yorkshire [Benefits - Police pensions - Disability pension - Quantum - Whether reduction of pension properly authorised - Error - Backdating - Extent of backdating - Limitation]
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2019 USA: Suburban Teamsters of Northern Illinois Pension Fund v The E Company [Multi-employer plan - Withdrawal of plan sponsor - Withdrawal liability - Failure to pay]
12 June 2019
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2019 CA: Boskovic v Staffordshire Police [Disability - Mental illness - Police - Whether assaults suffered while on duty resulted in mental illness - Whether mental illness ran in the family - Whether mental illness service related - Whether delay in making claim is a reason for refusing benefit]
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2018 UT: Secretary of State for Work and Pensions v N (BB) [Social security - Bereavement benefit - Polygamous marriage - Whether a second wife is entitled to bereavement benefit]
10 June 2019
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Local Government Pensions Committee: LGPC Bulletin 185 – LGPC Bulletin - May 2019 [lgpcbull185]
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Financial Reporting Council: Accounting Standards FRS 102 – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102: Multi-employer defined benefit plans - May 2019".
7 June 2019
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The Pensions Regulator: Determination Notices 2018/19 – The Dunnes Stores (Bangor) Limited Management Pension Scheme ("the Scheme") - Determination Notice
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The Pensions Regulator: Compliance and Enforcement Updates January - March 2019 – Compliance and Enforcement: Quarterly Bulletin January - March 2019
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SI 2019/982 – The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
6 June 2019
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2019 UT: Kirby 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]
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2019 UT: Troudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
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2019 UT: Vive-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]
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2019 UT: Wainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
4 June 2019
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HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45 – Countdown Bulletin (May 2019)
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HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019 – Pension Schemes Newsletter 110 [psn110]
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2019 CA: Deakin 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]
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2019 Ch: KeyMed 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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