Perspective

27 March 2020

Burges Salmon: Burges Salmon Legal Update 9 March 2020 – Local Government Pension Scheme: Reform of the Rules on Exit Credits Announced

26 March 2020

Coronavirus Act 2020 [ca20] This document is in the process of being edited. Only selected provisions of this Act have been included in this document.
House of Commons (October 2014 onwards): Written Statements 25 March 2020 – Pensions Update (25 March 2020)
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)

25 March 2020

SI 2020/342 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2020
Burges Salmon: Burges Salmon Legal Update 27 February 2020 – The Pension Schemes Bill - a Company Director's Perspective
2020 ECJ: AT v Pensions-versicherungsanstalt [European Union - Freedom of movement]
2019 ECJ: College Pension Plan of British Columbia v Finanzamt Munchen Abteilung III [European Union - Reference for a preliminary ruling - Free movement of capital - Taxation - Double taxation treaty - Difference in treatment between resident pension funds and non-resident pension funds - Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax - Comparability of situations - Whether justification]

24 March 2020

Coronavirus Bill 2019-21 [HL Bill 110] (24 March 2020) Selected provisions only.
The Pensions Regulator: Guidance - Other Guidance and Documents – COVID-19: An Update For Trustees, Employers and Administrators

23 March 2020

Pensions Climate Industry Risk Group: Investment (Environmental, Social and Governance) – Aligning Your Pension Scheme with the TCFD Recommendations
2019 FTT (Tax): Rowland v HMRC [Taxation - Self-invested personal pension - Investments - Unauthorised payments surcharge - Whether just and reasonable]
2020 Ch: Wales v CBRE Managed Services [Personal pensions - Group personal pension plan - Insured pensions - Commission - Intermediary - Whether commission payable after contract expired]

20 March 2020

Coronavirus Bill 2019-21 [Bill 122] (19 March 2020) Selected provisions only.
Draft Regulations – The draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2020 (March 2020)
Draft Order – The draft Automatic Enrolment (Offshore Employment) (Amendment) Order 2020 (March 2020)

19 March 2020

SI 2020/235 – The Guaranteed Minimum Pensions Increase Order 2020
The Pensions Regulator: Memoranda of Understanding & Other Joint Documents – Framework Document Between The Pensions Regulator & The Department for Work and Pensions
2020 Ch: Financial Conduct Authority v Avacade [Pensions fraud - Procedure - Whether joint defendant can apply for delay or discharge on the grounds of ill-health - SIPPs]

18 March 2020

2020 QB: British Medical Association v Secretary of State for Health and Social Care [Benefits - Forfeiture - Amendment of power to permit suspension as well as forfeiture even where pension in payment - Whether legal - Whether breach of human rights - Whether breach of public sector equality obligation]

17 March 2020

House of Commons (October 2014 onwards): Written Statements 16 March 2020 – Automatic Enrolment into Workplace Pensions (Seafarers and Offshore Workers) (16 March 2020)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2020 – Pensions Tax Changes to Income Thresholds for Calculating the Tapered Annual Allowance from 6 April 2020
Department for Work and Pensions: Investment (Environmental, Social and Governance) – TCFD for Trustees of Pension Schemes: Quick Start Guide

16 March 2020

SI 2020/299 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2020
Government Actuary's Department: Technical Bulletins 13 March 2020 – Budget 2020
HM Treasury: Indexation – A Consultation on the Reform to Retail Prices Index Methodology
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 March 2020 with 11 schemes added and one removed

13 March 2020

SI 2020/290 – The Pensions Increase (Review) Order 2020
Burges Salmon: Burges Salmon Legal Update 20 February 2020 – Trustee Incorporation - an Aid to Good Governance?
Eversheds Sutherland: Speedbrief 3 March 2020 – Consultation on the Pensions Regulator's New DB Funding Code - What You Need to Know

12 March 2020

Cabinet Office: Public Service Pensions (Consultations) – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014 (Report 3)
Cabinet Office: Public Service Pensions (Consultations) – Report on proposed amendment to the Civil Service (Other Crown Servants) Pensions Scheme Regulations 2016 (Report 4)
Civil Service Pensions: Civil Service Pensions – Principal Civil Service Pension Scheme (Amendment) Scheme 2020
Pension Schemes Bill 2019/21 [HL Bill 104] (4 March 2020) This update includes a link to a comparison document between HL Bill 4 (7 January 2020) and HL Bill 104 (4 March 2020) as well as links to Acts as amended by the Pension Schemes Bill 2019/21 [HL Bill 104].

11 March 2020

The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Defined Benefit Funding Code of Practice

10 March 2020

SI 2020/230 – The Public Service Pensions Revaluation Order 2020

9 March 2020

Government Actuary's Department: Technical Bulletins 6 March 2020 – The Pensions Regulator (TPR) Defined Benefit Funding Consultation

6 March 2020

SI 2020/225 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2020
SI 2020/224 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2020
Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (March 2020)
Eversheds Sutherland: Speedbrief 26 February 2020 – Trusteeship and Accreditation: Where Are We Now?
Norton Rose Fulbright: Commentary February 2020 – Pension Scheme Trustees
Bills -- Passage through Parliament: Pension Schemes Bill (2019-20) 4 March 2020 – Pension Schemes Bill: Committee Stage (Fourth Day) (Lords) (4 March 2020)

5 March 2020

SI 2020/193 – The Social Security Revaluation of Earnings Factors Order 2020
House of Commons (October 2014 onwards): Written Statements 5 March 2020 – Reaching State Pension Age on Universal Credit (5 March 2020)
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2020 - Government Response
Government Actuary's Department: Scheme Funding and Insolvency (Code of Practice) – Modelling the Long-term Funding Objective: Likely Outcomes of Different Approaches

4 March 2020

SI 2020/195 – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2020
Bills -- Passage through Parliament: Pension Schemes Bill (2019-20) 2 March 2020 – Pension Schemes Bill: Committee Stage (Third Day) (Lords) (2 March 2020)
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Consultation Overview: Quick Guide to Our Defined Benefit Funding Consultation The full consultation on DB funding standards will be available on Perspective shortly.

3 March 2020

House of Lords (October 2014 onwards): Debates and Oral Answers 25 February 2020 – War Widows' Pension (25 February 2020)
Local Government Pensions Committee: LGPC Bulletin 194 – LGPC Bulletin - February 2020 [lgpcbull194]
Association of British Insurers: Information & Awareness/Education/Pension Information (General) – Five Years On: Future-proofing the Freedoms
Home Office: Occupations (Police Pensions) – Report to Parliament in Respect of Extending the Current Member Contribution Rates for the Police Pensions Regulations 2015

2 March 2020

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Local Government Pension Scheme: Partial Government Response on Changes to the Local Valuation Cycle and the Management of Employer Risk
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in February. Update includes the addition of pages PTM071100 to PTM071500 and page PTM072210.

29 February 2020

Bills -- Passage through Parliament: Pension Schemes Bill (2019-20) 26 February 2020 – Pension Schemes Bill: Committee Stage (Second Day) (Lords) (26 February 2020)

28 February 2020

SI 2020/188 – The Police Pensions (Contributions and Additional Voluntary Contributions Provider) (Amendment) (England and Wales) Regulations 2020
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 29 – FPS Bulletin 29 - February 2020 [fpsbull29]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020 – Pension Schemes Newsletter 117 [psn117]
SI 2020/179 – The Local Government Pension Scheme (Amendment) Regulations 2020 Amendments made by these Regulations are included in this update.

26 February 2020

SSI 2020/33 – The Police Pensions (Amendment) (Scotland) Regulations 2020
Spotlight on Pensions Bulletin: LeGrand View February 2020 – Improving Pensions Policymaking
Bills -- Passage through Parliament: Pension Schemes Bill (2019-20) 24 February 2020 – Pension Schemes Bill: Committee Stage (First Day) (Lords) (24 February 2020)
House of Commons (October 2014 onwards): Written Statements 25 February 2020 – Public Service Pension Scheme Indexation and Revaluation 2020 (25 February 2020) Public Service Pension Scheme Indexation and Revaluation 2020
The Pensions Regulator: Compliance and Enforcement Updates October - December 2019 – Compliance and Enforcement: Quarterly Bulletin October - December 2019

25 February 2020

Corporation Tax Act 2009 [cta09] Selected provisions only. Added after user request.

21 February 2020

Hymans Robertson: Current Issues February 2020 – [The Pension Schemes Bill (Reprised) - RPI Consultation Delay - Regulator Trumpets BHS Contribution Notices - New Duties for IGCs - Regulator Leverage & Liquidity Research - Purple Book 2019 & DB Landscape - HMRC Newsletters]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020 – Guaranteed Minimum Pension (GMP) Equalisation Newsletter - February 2020 [psn116a]
Local Government Association: TPS Bulletins Bulletin 67 – TPS Bulletin 67 - February 2020 [tpsbull067]

20 February 2020

SSI 2020/31 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2020

19 February 2020

Burges Salmon: Burges Salmon Legal Update 30 January 2020 – PPF Re-certification
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2020 – DC Trust: Scheme Return Data 2019-2020
The Pensions Regulator: Regulatory Intervention Reports February 2020 – House of Fraser Regulatory Intervention Report
SSI 2020/30 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020 Amendments made by these Regulations are included in this update.

18 February 2020

PO-19486 – Mrs H [PO-19486] Determinations from November 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
European Union (Withdrawal Agreement) Act 2020 [euwa20] Amendments made by this Act are included in this update.

13 February 2020

House of Commons (October 2014 onwards): Written Statements 13 February 2020 – Automatic Enrolment Earnings Trigger and Qualifying Earnings Band Review 2020/21 (13 February 2020)
Perspective Tips [tips] New tip relating to 'Recently Opened Documents'

11 February 2020

SI 2020/123 – The Local Government Pension Scheme (Buckinghamshire Structural Changes) (Amendment) Regulations 2020
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Future of Trusteeship and Governance

10 February 2020

2019 USA: Ariana M v Humana Health Plan of Texas [Health benefits - Insurance policy - Discretion of insurer - Coverage denied - Whether exercise of discretion was abuse - Legal fees - Whether recoverable when claim was rejected]
2019 Can: Austin v Bell Canada [Benefits - Indexation - Construction - Oxford comma - Whether Oxford comma applies - Importance of punctuation - Whether legally induced comma]

7 February 2020

Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2020 (February 2020)
2019 Ch: Colart International Holdings v Colart Pension Trustees [Documentation - Drafting Guaranteed minimum pensions - Indexation - Rectification]
2019 UT: McFadzean v HMRC [Tax - Tax relief - Pension scheme sanction charges - Scheme administrator - Where does liability lie - Change of scheme administrator - Procedure - Whether compulsory appointment as scheme administrator amounts to breach of European Convention of Human Rights' right to privacy]
2016 Ch: NHS Business Services Authority v Williams [NHS pension scheme - Retirement age - Pensionable employment - Definition - Pensions Ombudsman appeal - Whether a nursery nurse is a nurse]
2019 CA: Sun Capital Partners III v New England Teamsters & Trucking Industry Pension Fund [Liabilities - Mergers and acquisitions - Deficit - Private equity - Whether liabilities transfer with acquisition of business - Whether deficit infects private equity funds held in a pooled fund]

6 February 2020

2019 SC: Miller v Ministry of Justice [Discrimination - Equal treatment - Judges - Whether part-timers discriminated against - Whether distinction between salaried and fee-paid judges]
2019 Ch: Sharp v Blank (HBOS) [Investments - Shareholdings - Security class actions - Directors' liability - Whether personal liability - Whether failure to disclose information to shareholders would have affected outcome]

5 February 2020

2019 Ch: Toone v Ross [Employee benefit trust - Liquidation of plan sponsor - Payments to directors - Whether payments to employee benefits trusts are regarded as payment of dividends - Whether unlawful]

4 February 2020

SI 2020/101 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling and Compensation Cap) Order 2020
Eversheds Sutherland: Speedbrief 31 January 2020 – PPF Levy 2020/21: Deadlines are Approaching
Norton Rose Fulbright: Commentary January 2020 – UK Pensions Briefing - The Takeover Code
House of Commons (October 2014 onwards): Debates and Oral Answers 30 January 2020 – War Widows' Pension Scheme (30 January 2020)

3 February 2020

House of Commons (October 2014 onwards): Written Statements 30 January 2020 – War Pensions Scheme Uprating 2020 (30 January 2020)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 28 – FPS Bulletin 28 - January 2020 [fpsbull28]
Local Government Pensions Committee: LGPC Bulletin 193 – LGPC Bulletin - January 2020 [lgpcbull193]

31 January 2020

Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2020 (January 2020)
XPS Pensions: Briefing Note – The PPF Consults on New D&B Insolvency Risk Scores
House of Commons (October 2014 onwards): Debates and Oral Answers 23 January 2020 – State Pension Age Increase (Transitional Arrangements) (23 January 2020)
House of Commons (October 2014 onwards): Debates and Oral Answers 27 January 2020 – Pension Fund Investments (Climate Change); Topical Questions (Defined Benefit Transfer Advice) (27 January 2020)
House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2020 – UKAEA Public Service Pension Scheme (28 January 2020)
The Pensions Regulator: Regulatory Intervention Reports January 2020 – Arcadia Group Limited

30 January 2020

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2019

29 January 2020

Bills -- Passage through Parliament: Pension Schemes Bill (2019-20) 28 January 2020 – Pension Schemes Bill: Second Reading (Lords) (28 January 2020)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020 – Pension Schemes Newsletter 116 [psn116]

27 January 2020

Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on guaranteed minimum pension equalisation, DB scheme deferred debt arrangements, guidance for master trust transition, the PLSA's retirement living standards initiative, the extended remit for Independent Governance Committees, the FRC's Stewardship Code 2020 and new TPR guidance on trustees' duties when working with providers of investment consultancy and fiduciary management services.

23 January 2020

Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2019) [purple19]

22 January 2020

2019 Ch: Blatchford Ltd v Blatchford [Documentation - Amendment - Whether mistake in drafting - Rectification - Test for rectification - Indexation - Conflict between provisions of rules - Whether court can accept lower interpretation]
2019 FTT (Tax): Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
2019 Ch: Sanderson v NHS Business Services Authority [NHS pension scheme - Survivor's benefits - Widower's benefits - Part-time employee - Whether a scheme contributor when not working - Whether full or deferred benefits payable - Whether death during pensionable employment]
2019 FTT (Tax): West v HMRC [Tax - Unauthorised payment - Unauthorised payment charge - Whether tribunal has discretion to disallow the charge]

21 January 2020

Pensions (Amendment) Bill [HL Bill 36] (16 January 2020)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 51 – Countdown Bulletin (January 2020)
The Pensions Regulator: Determination Notices 2017/18 – BHS Pension Schemes - Determination Notice
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2019 – The Pensions Landscape - Defined Benefit Pensions 2019
2019 Sh Ct: Cook v The Accountant in Bankruptcy [Insolvency - Bankruptcy - Whether pension vests in trustee in bankruptcy when withdrawn from pension plan as a lump sum - Whether treated as income]
2019 Ire: Parkin [Insolvency - Personal insolvency - Bankruptcy - Whether pension entitlements should be regarded as an asset of the debtor - Civil service pension - Whether civil service pension protected - Ireland]

20 January 2020

Financial Guidance and Claims Act 2018 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Financial Guidance and Claims Act 2018 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pensions Act 2004 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pensions Act 2004 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pensions Act 2011 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pensions Act 2011 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pension Schemes Act 2015 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pension Schemes Act 2015 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pension Schemes Act 2017 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pension Schemes Act 2017 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.

17 January 2020

Financial Services and Markets Act 2000 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Financial Services and Markets Act 2000 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pensions Act 1995 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pensions Act 1995 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pensions Act 2008 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pensions Act 2008 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.
Pension Schemes Act 1993 as amended by the Pension Schemes Bill 2019/21 [HL Bill 104] This document shows the text of the Pension Schemes Act 1993 as amended by the Pension Schemes Bill 2019/20 [HL Bill 4]. Please read the introductory Editorial Note for an explanation of the document and how best to use it.

16 January 2020

Pension Schemes Bill 2019/21 [HL Bill 4] (7 January 2020) This update includes a link to a comparison document between HL Bill 5 (15 October 2019) and HL Bill 4 (7 January 2020).

15 January 2020

Local Government Pensions Committee: LGPC Bulletin 192 – LGPC Bulletin - December 2019 [lgpcbull192]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020 – Managing Pension Schemes Service Newsletter [psn115a]
2019 ECJ: Palo v European Commission [European Union - Seconded employee - Pension contributions to a private pension system - Whether entitled to repayment of such contributions - Legitimate expectations]

14 January 2020

Hymans Robertson: Current Issues January 2020 – [Polished-up Pension Schemes Bill Promised - Higher PPF Compensation for Some - but 100% Protection Not Universal - PPF: 2020/21 Levy Details & 2021/22 Insolvency Risk Methodology - The Pensions Regulator: Compliance & Enforcement Update - PASA Master Trust Transition Guidance - Stop-gap AA Taper Fixes for the NHS - Deadline for Part-timer Discrimination Claims - New Government, Fresh Budget]
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 50 – Countdown Bulletin (December 2019)
2019 Ch: Airways Pension Scheme Trustee v Fielder [Amendments - Increase of benefits - Discretionary increases - Powers of trustees - Disputes - Settlement - Court approval for settlement - Procedure]

13 January 2020

2019 Ch: Financial Conduct Authority v Avacade [Pensions liberation - Regulation - Procedure - Disclosure - Whether adequate disclosure - Duty of regulator to disclose - Adequate disclosure - Regulator's personal computers]
2019 ECJ: Safeway v Newton [Equal treatment - Discrimination - 'Barber window' - Whether equalisation of benefits takes effect from the date of announcement to members or from the date of execution of deed where the deed contains retrospective powers]

10 January 2020

Pension Schemes Bill 2019/21 [HL Bill 4]: Explanatory Notes

9 January 2020

PO-24270 – Ms I [PO-24270] Determinations from October 2019 can be found under "The Pensions Ombudsman" in the Table of Documents

7 January 2020

SI 2020/7 – The State Pension Debits and Credits (Revaluation) Order 2020
SI 2020/6 – The State Pension Revaluation for Transitional Pensions Order 2020

6 January 2020

XPS Pensions: XPS Pensions News December 2019 – Pensions Past, Present and Yet to Come

3 January 2020

SI 2019/1458 – The Civil Partnership (Opposite-sex Couples) Regulations 2019 Selected provisions only.

2 January 2020

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 27 – FPS Bulletin 27 - December 2019 [fpsbull27]

26 December 2019

The Pensions Regulator: Compliance and Enforcement Updates July - September 2019 – Compliance and Enforcement: Quarterly Bulletin July - September 2019

24 December 2019

Local Government Association: TPS Bulletins Bulletin 66 – TPS Bulletin 66 - December 2019 [tpsbull066]

23 December 2019

SSI 2019/438 – The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations will be included in a future update
Burges Salmon: Burges Salmon Legal Update 18 December 2019 – Civil Partnership Regulations 2019: Implications for Pension Schemes
Eversheds Sutherland: Speedbrief 20 December 2019 – Cases for Christmas - Some Last Minute Pension Treats
Pensions Policy Institute: PPI Briefing Note Number 116 – PPI "Question Time" Election Special Event December 2019
Pension Protection Fund: Consultation Documents and Responses December 2019 – Introduction of Insolvency Risk Services with Dun & Bradstreet and Consultation on Changes to our Insolvency Scoring Methodology from 2021/22

20 December 2019

2019 ECJ: Pensions-Sicherungs-Verein VVaG v Gunther Bauer [Reference for a preliminary ruling - Social policy - Protection of employees in the event of the insolvency of their employer - Directive 2008/94/EC - Article 8 - Supplementary pension schemes - Protection of entitlement to old-age benefits - Minimum guaranteed level of protection - Former employer's obligation to offset a reduction in an occupational old-age pension - External pension institution - Direct effect]

17 December 2019

Pension Protection Fund: Levy Determinations - 2020/21 Pension Protection Levy 2020/21 – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2020-31 March 2021 The associated Appendices and Guidance are also included in this update.
Pension Protection Fund: Policy Documents – 2020/21 Pension Protection Levy Policy Statement

12 December 2019

Hymans Robertson: Current Issues December 2019 – [Pensions Manifestos; Pension Costs & Transparency - Government & FCA Response; PLSA Retirement Income Targets Published; DWP Considers Options for Better DC Benefit Statements; Revised Stewardship Code Asks More of Investors; Guidance on CMA Requirements; DB-to-DC transfers: Due Diligence Guidance Revised; Pilfered Contributions Fully Recoverable; Mixed-sex Couples Able to Form Civil Partnerships; HMRC Pension Schemes Newsletter]
Pensions Policy Institute: PPI Briefing Note Number 115 – What Could the 2019 General Election Mean for Pensions Policy
The Pensions Regulator: Consultation - Consultation Reports and Responses 2019 – Guides to Deliver the CMA's Recommendation to Produce Guidance to Trustees of Occupational Pension Schemes on Engaging with Investment Consultants and Fiduciary Managers

11 December 2019

Eversheds Sutherland: Speedbrief 6 December 2019 – Pension Dates in December
Hymans Robertson: Current Issues November 2019 – [Pension Schemes Bill; General Levy Set to Increase; PPF Consults on 2020/21 Levy Proposals; Action on Executive Pay; Poor Record-keeping Crackdown; Recent Court Judgments; Pension Ombudsman Outlines Plans; OTS Pensions Tax Recommendations; HMRC Newsletters]
Norton Rose Fulbright: Commentary November 2019 – November 2019 Briefing: The Pensions Law Implications of the UK General Election 2019
The Pensions Regulator: Guidance - Regulatory Guidance – Tender and Set Objectives for Investment Service Providers

10 December 2019

Spotlight on Pensions Bulletin: LeGrand View December 2019 – The Future of Pensions Regulation - Cost vs Benefit
2019 USA: Bauwens v Revcon Technology Group [Group scheme - Multiemployer plan - Withdrawal from plan - Withdrawal liability - United States - Procedure - Statute of limitation - Whether agreement to take periodic payments suspended limitation periods]
2019 USA: Brown v Nationwide Life Insurance Company [Fees - Whether excessive - Whether breach of fiduciary duty - Whether breach of fiduciary duty by plan sponsor - Whether small schemes have sufficient resources to meet fiduciary obligations - Whether capacity for class action]
2019 USA: Dorman v The Charles Schwab Corporation [Disputes - Procedure - Arbitration - Whether provision for arbitration in plan rules is enforceable]
2019 ECJ: WA v Instituto Nacional de la Seguridad Social [Social security - Disability pension - Equal treatment - Whether discrimination to grant a mother with two children but not a father - Whether justifiable]

9 December 2019

Local Government Pensions Committee: LGPC Bulletin 191 – LGPC Bulletin - November 2019 [lgpcbull191]

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 Sess: Cunningham 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 Ch: Downe 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 Ch: Tenconi 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

PMI/PRAG: Miscellaneous Ninth Edition 2019 – Pensions Terminology [termin]

28 November 2019

House of Commons (October 2014 onwards): Written Statements 4 November 2019 – Welfare and Pensions Update (4 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

XPS Pensions: Briefing Note 2019 No. 15 – PPF Consultation on the 2020/21 Levy
The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Decision-Making Procedure Updated version dated November 2019

22 November 2019

Eversheds Sutherland: Speedbrief 8 November 2019 – Improving Communications with DC Members
2019 CA: HMRC 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.

15 November 2019

Pensions (Amendment) Bill [HL Bill 48] (30 October 2019)
Local Government Pensions Committee: LGPC Bulletin 190 – LGPC Bulletin - October 2019 [lgpcbull190]

12 November 2019

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2019 – Pension Schemes Newsletter 114 [psn114]

11 November 2019

SSI 2019/382 – The Firefighters' Pension and Compensation Schemes (Amendment) (Scotland) Order 2019
SSI 2019/381 – The Firefighters' Pension Scheme Amendment (Increased Pension Entitlement) (Scotland) Order 2019
SSI 2019/380 – The Police Pensions Amendment (Increased Pension Entitlement) (Scotland) Regulations 2019

8 November 2019

SI 1998/1870 – The Individual Savings Account Regulations 1998 [isa 98] Regs 7, 8 and 8A added following a user request

7 November 2019

House of Lords (October 2014 onwards): Debates and Oral Answers 30 October 2019 – National Health Service (Pensions Tax) (30 October 2019)
House of Lords (October 2014 onwards): Debates and Oral Answers 31 October 2019 – Gender Pay Gap (Pension Gap) (31 October 2019)
House of Commons (October 2014 onwards): Written Statements 31 October 2019 – Departmental Update (Department for Work and Pensions) (31 October 2019)
House of Commons: Investment (Investment Consultants Market) HC 292 – Pension Costs and Transparency: Government and Financial Conduct Authority Responses to the Committee's Twenty-Ninth Report of Session 2017-19

6 November 2019

SI 2019/1449 – The Local Government Pension Scheme (Amendment) Regulations 2019

5 November 2019

Department for Work and Pensions: Disclosure of Information – Simpler Annual Benefit Statements - Public Consultation

1 November 2019

SI 2019/1433 – The Occupational Pensions (Revaluation) Order 2019
Norton Rose Fulbright: Commentary October 2019 – UK Pensions Briefing - GMP Equalisation: Some Tips and Tricks

31 October 2019

SI 2019/1425 – The Finance Act 2004 (Specified Pension Schemes) Order 2019
SSI 2019/358 – The Firefighters’ Pension Schemes (Scotland) Amendment Order 2019 The amendments made by this Order will be included in a future update
SSI 2019/357 – The Firefighters' Pension Scheme (Scotland) Amendment Regulations 2019
SR 2019/206 – The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 These Regulations are in the process of being edited. All amendments will be included in future updates.

29 October 2019

The Pensions Regulator: Regulatory Intervention Reports October 2019 – London Borough of Barnet Superannuation Fund
Local Government Association: TPS Bulletins Bulletin 65 – TPS Bulletin 65 - October 2019 [tpsbull065]

28 October 2019

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2019
Eversheds Sutherland: Speedbrief 24 October 2019 – The Pension Schemes Bill - Was It Worth the Wait?
House of Commons (October 2014 onwards): Debates and Oral Answers 23 October 2019 – Debate on the Address (5th Day) (23 October 2019)
House of Commons (October 2014 onwards): Debates and Oral Answers 24 October 2019 – Debate on the Address (6th Day) (24 October 2019)

25 October 2019

House of Lords (October 2014 onwards): Debates and Oral Answers 22 October 2019 – Queen's Speech Debate (6th Day) (22 October 2019)

24 October 2019

Office of Tax Simplification: Savings (Taxation) – Taxation and Life Events: Simplifying Tax for Individuals
2019 QB: Delve v Secretary of State for Work and Pensions (WASPI) [State pension - Old age pension - State pension age - Different state pension age for men and women - Change in state pension age for women - Whether discrimination - Whether breach of human rights]

23 October 2019

House of Commons (October 2014 onwards): Debates and Oral Answers 7 October 2019 – State Pension (Women); Topical Questions (Pensions) (7 October 2019)
House of Commons (October 2014 onwards): Debates and Oral Answers 8 October 2019 – Prison Officers (Pension Age) (8 October 2019)
House of Commons (October 2014 onwards): Debates and Oral Answers 17 October 2019 – Pensions (1950s-born Women) (17 October 2019)
House of Commons (October 2014 onwards): Written Statements 23 October 2019 – Teachers' Pay and Pension Grants (23 October 2019)

22 October 2019

2002 CA: Matthews v Ministry of Defence [Procedure - Military service - Injuries suffered during military service - Whether state can preclude claims in tort being made against it - Sovereign immunity - Human rights]

21 October 2019

Pension Schemes Bill 2019/20 [HL Bill 5]: Explanatory Notes
SI 2019/1351 – The Local Government Pension Scheme (West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund Merger) Regulations 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Government Response on Proposed Merger of the West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund

18 October 2019

Hymans Robertson: Current Issues October 2019 – [The CPIH in the RPI's clothing; GMP equalization update; Stewardship & governance changes: new guidance issued; Minor surgery prescribed for doctors' annual allowance ills; Regulator's Compliance and Enforcement Bulletin; Fixed protection loss via auto-enrolment not employer/scheme's fault; (Another) new Secretary of State]
Norton Rose Fulbright: Commentary September 2019 – RPI and CPI - Ten Things You Should Know
XPS Pensions: Briefing Note 2019 No. 14 – RPI to Be Aligned With CPIH
XPS Pensions: XPS News Alert October 2019 – Queen's Speech: Pension Schemes Bill Announced
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) Review 2019

17 October 2019

Burges Salmon: Burges Salmon Legal Update 14 October 2019 – Developments in the Accreditation of Professional Pension Trustees

16 October 2019

Pension Schemes Bill 2019/20 [HL Bill 5] (15 October 2019) Bill as introduced in the House of Lords [HL Bill 5]. Please note that the Bill is still in the process of being edited. Updated versions will be added to Perspective over the course of the next few days.
PO-22843 – Mr E [PO-22843] Determinations from July 2019 can be found under "The Pensions Ombudsman" in the Table of Documents

14 October 2019

2019 FTT (Tax): Clark v HMRC [Benefits - Surrender of benefits - Surrender of pension - Taxation - Settlement agreement - Employer-financed retirement benefit scheme (EFRBS)]

10 October 2019

The Pensions Regulator: Guidance - Other Guidance and Documents – Cross-border Schemes: Guidance in the Event of a No-deal Brexit
2019 USA: Banks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]
2019 Aus: Dawson v Dawson [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
2019 USA: Dawson v Steager [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]

8 October 2019

2019 USA: Caesars Entertainment Corporation v International Union of Operating Engineers Local 68 Pension Fund [Employer - Contributions - Multi-employer plan - Duty to pay contributions following withdrawal of employees]
2019 USA: DeRogatis v Board of Trustees of the Welfare Fund of the International Union of Operating Engineers Local 15 [Benefits - Bad advice to survivor - Whether trustees estopped from denying later claim for benefits - Whether member handbook overrides oral representation]

7 October 2019

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24 – FPS Bulletin 24 - September 2019 [fpsbull24]
2017 CCC: Arif v Berkeley Burke SIPP Administration Litigation - Group litigation - Self-invested personal pensions - Appropriate court - Whether a group litigation order is appropriate where every claim will need to be considered on its merits]
2019 UT: Chappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]

4 October 2019

House of Commons (October 2014 onwards): Debates and Oral Answers 3 October 2019 – Business of the House (Women's Pensions) (3 October 2019)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 49 – Countdown Bulletin (October 2019)
Local Government Pensions Committee: LGPC Bulletin 189 – LGPC Bulletin - September 2019 [lgpcbull189]
2019 Ch: Prudential Assurance and Rothesay Life [Annuities - Transfer of obligations from one insurer to another - Plan approved by regulators and independent experts - Whether the court should approve - Grounds for objection - Whether brand and reputation are valid considerations]
2019 CA: The Pensions Regulator v Workchain [Auto-enrolment - Breach of requirement to auto-enrol employees - Penalties for breach - Whether penalties excessive - Crime]

2 October 2019

The Pensions Regulator: Guidance - Regulatory Guidance – DB Investment Updated September 2019 to reflect changes arising from The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018. Please note that these changes are still in the process of being edited.

1 October 2019

Government Actuary's Department: LGPS (Scotland) Guidance 10 September 2019 – Late Retirement

27 September 2019

NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]

26 September 2019

Pension Protection Fund: Consultation Documents and Responses September 2019 – The 2020/21 Pension Protection Levy Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
The Pensions Regulator: Regulatory Intervention Reports September 2019 – Moore Stephens Pensions Master Trust and Autoenrolment.co.uk
Pension Protection Fund: Policy Documents – How Recent Court Judgments Impact s179 Valuations Updated on PPF website from September 2019

25 September 2019

The Pensions Regulator: Guidance - Other Guidance and Documents – Record-keeping

20 September 2019

Department for Work and Pensions: DWP Factsheet – Shareholder Rights Directive II Fact Sheet
The Pensions Regulator: Regulatory Intervention Reports September 2019 – Marcus Johnson, Lynda Turner and Andrew Stowers

19 September 2019

Spotlight on Pensions Bulletin: LeGrand View September 2019 – Taxing Times

18 September 2019

XPS Pensions: Briefing Note 2019 No. 13 – Further Changes to SIP Requirements for Trustees
XPS Pensions: XPS Pensions News September 2019 – How Well do You Know Your Members?

17 September 2019

Norton Rose Fulbright: Commentary August 2019 – A Review of the Pensions Regulator's Recent Activities
Norton Rose Fulbright: Commentary September 2019 – New Investment Consultancy and Fiduciary Management Requirements from the Competition and Markets Authority
House of Commons (October 2014 onwards): Written Answers 9 September 2019 – Insolvency (PPF); Mineworkers' Pension Scheme; Higher Education (Pensions); Local Government Pension Scheme; Judiciary (Occupational Pensions); Mineworkers' Pension Scheme; Pensions (Chronic Illnesses); Money and Pensions Service (Finance); Money and Pensions (Advisory Services); Occupational Pensions (Birmingham Edgbaston); Occupational Pensions (Neath); Occupational Pensions (North Durham); Occupational Pensions (Twickenham); Pensions (Chronic Illnesses); Social Security Benefits (Uprating) (9 September 2019)
House of Lords (October 2014 onwards): Written Answers 9 September 2019 – Armed Forces (Pensions); Defence Medical Services (Pensions); Investment Returns (Pension Funds); Occupational Pensions (Tax Allowances); Zimbabwe (Pensions) (9 September 2019)

16 September 2019

PO-22943 – Mr S [PO-22943] Determinations from June 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Pension Flexibility - Consultation Document

13 September 2019

Burges Salmon: Burges Salmon Legal Update 9 September 2019 – Box Clever Appeal Decision
Hymans Robertson: Current Issues August 2019 – [Regulator consults on the 'Future of Trusteeship & Governance'; Proposals for putting new trustee investment rules into pensions law, plus draft guidance; Regulator expects review will lead to a single Code of Practice; Supreme Court denies Government's application for permission to appeal ruling; Revised DC investment governance guidance; Regulator's DB funding analysis 2019; Court dismisses appeal against 'Box Clever' financial support directions; Pension Charges Bil; EIOPA's opinions on governance and risk management of pension funds; Joint statement on climate change; Court judgments; The Divorce, Dissolution and Separation Bill; HMRC newsletters; Pensions Regulator launches re-enrolment tool]
2019 USA: Reed v KRON/IBEW Local 45 Pension Plan [Benefits - Survivor - Domestic partner - Whether discrimination - Whether same-sex marriage is required to be recognised]
2019 ECJ: Rohart v Federale Pensioendienst [Reference for a preliminary ruling - Social security - Pension rights under the national pension scheme for employed persons - Refusal to take into account the period of compulsory military service completed by an official of the European Union after taking up his post - Principle of sincere cooperation]
2019 Advertising Standards Authority / Committee of Advertising Practice: Smart Pension
2019 Info Comm: The Pensions Ombudsman: AEA Technology [Pensions Ombudsman - Freedom of Information Act - Request - Failure to respond - Whether repeat request - Whether volume of information disproportionate]

12 September 2019

Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme - Independent Schools Phased Withdrawal Proposal
2019 QB: Michaelides v Chief Constable of Mersyside Police [Benefits - Mental health - Police - Whether condition derived from service - Duty of appeal board to consider facts]

11 September 2019

2019 FTT (General Regulatory Chamber): EC2 Master v The Pensions Regulator [The Pensions Regulator - Chairman's statement - Breach of requirement - Penalty - Whether appropriate - Quantum of penalty]
2019 EAT: Engel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]

10 September 2019

House of Commons (October 2014 onwards): Written Answers 3 September 2019 – Insolvency (PPF); Johnston Press (Insolvency) (Pensions); NHS (Pensions); Local Government Pension Scheme; Local Government Pension Scheme (Yorkshire and the Humber); National Employment Savings Trust Scheme (3 September 2019)
House of Commons (October 2014 onwards): Written Answers 4 September 2019 – Local Government Pension Scheme (4 September 2019)
House of Commons (October 2014 onwards): Written Answers 5 September 2019 – Pensions (Tax Allowances); State Retirement Pensions (British Nationals Abroad) (5 September 2019)
House of Commons (October 2014 onwards): Written Answers 6 September 2019 – State Retirement Pensions (Females) (6 September 2019)
House of Lords (October 2014 onwards): Written Answers 3 September 2019 – General Practitioners (Nurses) (Pension Scheme); NHS (Pensions) (3 September 2019)

9 September 2019

2019 CA: Langford v Secretary of State for Defence [Benefits - Survivor - Partner - Cohabiting partner - Whether exclusion of partner married to someone else is permissible - Discrimination - Human rights - Public sector schemes]

6 September 2019

2019 Ch: Caribonum Pension Trustees Limited v Pelikan Hardcopy Production AG [Funding - Guarantee by plan sponsor - Whether enforceable against foreign parent of plan sponsor]
2019 Ch: Corsham v Police and Crime Commissioner for Essex [Early retirement and re-employment - Taxation - Whether duty of plan sponsor or employer to advise member of taxation of pension if re-employed]

5 September 2019

House of Commons (October 2014 onwards): Written Answers 2 August 2019 – Occupational Pensions (2 August 2019)
House of Commons (October 2014 onwards): Written Answers 9 August 2019 – Higher Education (Pensions) (9 August 2019)
House of Commons (October 2014 onwards): Written Answers 16 August 2019 – Pensions (State Pension Age); State Retirement Pensions (Females) (16 August 2019)
House of Lords (October 2014 onwards): Written Answers 18 July 2019 – Pensions (Tax Allowances) (18 July 2019)
House of Lords (October 2014 onwards): Written Answers 19 July 2019 – Public Sector (Pensions) (19 July 2019)
House of Lords (October 2014 onwards): Written Answers 22 July 2019 – Doctors (Tax Allowances) (Pensions) (22 July 2019)
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – A Guide to the Pension Protection Levy 2019/20
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Ombudsman

4 September 2019

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 23 – FPS Bulletin 23 - August 2019 [fpsbull23]

3 September 2019

Local Government Association: TPS Bulletins Bulletin 64 – TPS Bulletin 64 - August 2019 [tpsbull064] We are pleased to announce that the Teachers' Pensions Bulletins are now available on Perspective.

30 August 2019

PO-21243 – Mr R [PO-21243] Determinations from May 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 48 – Countdown Bulletin (August 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2019 – Pension Schemes Newsletter 113 [psn113]

29 August 2019

Local Government Pensions Committee: LGPC Bulletin 188 – LGPC Bulletin - August 2019 [lgpcbull188]

28 August 2019

Government Actuary's Department: LGPS (E&W) Guidance 28 June 2019 – Late Retirement

23 August 2019

Government Actuary's Department: Guidance – Working with GAD on Bulk Transfers Back into a Public Service Pension Scheme Under 'Fair Deal'
The Pensions Regulator: Compliance and Enforcement Updates April - June 2019 – Compliance and Enforcement: Quarterly Bulletin April - June 2019

21 August 2019

Burges Salmon: Burges Salmon Legal Update 1 August 2019 – TPR has Updated its Guide to Investment Governance for DC Trustees
XPS Pensions: Briefing Note 2019 No. 12 – Scheme Funding: TPR's Twelfth Analysis

19 August 2019

Norton Rose Fulbright: Commentary July 2019 – Regulator Ramps Up "Green" Investment Guidance for Revised SIPs
XPS Pensions: Briefing Note 2019 No. 11 – TPR Seeks to Make the Trustee Model Work Better
2019 USA: Kisor v Wilkie [Benefits - War pensions - Retrospectivity of award - Effectiveness of civil service guidance - Whether has the force of law]

15 August 2019

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 22 – FPS Bulletin 22 - July 2019 [fpsbull22]

14 August 2019

2018 USA: Jander v International Business Machines [Investments - Investment in employer's stock - Whether fiduciary obligation to avoid such stock where trustees aware of factors affecting value of stock]
2019 USA: Muri v National Indemnity Company [Investments - Pooled funds - Whether prudent investment - Defined contribution plan - Absence of investment plan - Whether absence of plan indicates imprudence]

9 August 2019

Department for Work and Pensions: Pensions Ombudsman – The Pensions Ombudsman: Dispute Resolution Provisions and Widening of Jurisdiction - Government Response to the Consultation
2019 ECJ: European Commission v Republic of Poland [Retirement ages - Judges - Human rights - Fundamental rights - Whether reduction of retirement ages of judges is breach of fundamental right]
2019 SC: Secretary of State for Work and Pensions v Gubeladze [State pension credit - Social security benefit - Means-tested benefit - European Union - Whether foreign European Union national entitled to benefit]

8 August 2019

Local Government Pensions Committee: LGPC Bulletin 187 – LGPC Bulletin - July 2019 [lgpcbull187]
House of Commons: Investment (Investment Consultants Market) HC 1476 – Pension Costs and Transparency - Twenty-Ninth Report of Session 2017-19
2019 QB: Carter v Chelmsford Crown Court [Benefits - Discrimination - Equal treatment - Survivor's pension - Whether post-retirement spouses can be excluded from benefit - Contingent claims - Whether correct procedure is a claim for declaratory relief or a judicial review - Procedure]
2018 ET: Tomos v Institute and Faculty of Actuaries [Actuaries - Qualification - Equal treatment - Discrimination on grounds of nationality - Whether discrimination in jurisdiction of qualifying state - Time limits for complaint]
2019 Ch: Vannin Capital PCC v RBoS Shareholders Action Group [Disputes - Class actions - Securities class action - Evidence - Post settlement arrangements - Litigation funding - Whether pension fund complainant must disclose evidence -Disclosure]
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Communicating and Reporting Updated to reflect amendments to legislation regarding the provision of information about pooled funds and the bringing together of Pension Wise, the Pensions Advisory Service and the Money Advice Service into the Money and Pensions Service.
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Value for Members Updated to reflect the fact that an industry led body: The Cost Transparency Initiative, has produced standardised templates.

7 August 2019

2018 UT: Department of Work and Pensions v Goulding [State pension credit - Social security - Whether account to be taken of notional personal pension not drawn - Income drawdown plan - Whether to be taken into account - Whether payments from income drawdown are capital or income]

6 August 2019

2019 CA: Granada UK Rental v The Pensions Regulator (Box Clever) [Regulation - Deficits - Funding - Financial support - Obligation of plan sponsor - Regulator's powers - Whether retrospective powers]

5 August 2019

European Union: Council Regulations (EU) 2019/1238 – Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European Personal Pension Product (PEPP)

31 July 2019

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 47 – Countdown Bulletin (August 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2019 – Pension Schemes Newsletter 112 [psn112]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – Consultation on Delivering the Competition and Markets Authority (CMA) Recommendation for Trustee Oversight of Investment Consultants and Fiduciary Managers

30 July 2019

The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2018-2019: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

29 July 2019

Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Flexibility - Consultation Document
SI 2019/1134 – The Teachers' Pensions Schemes (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update

26 July 2019

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Proposed Merger of the West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund - Policy Consultation

25 July 2019

Spotlight on Pensions Bulletin: LeGrand View July 2019 – Climates Changing Earlier editions can be found under "Commentary" in the Table of Documents

24 July 2019

House of Commons (October 2014 onwards): Written Statements 23 July 2019 – Consultation on Pensions for NHS Clinicians (23 July 2019)
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Investment Governance

23 July 2019

House of Commons (October 2014 onwards): Written Statements 15 July 2019 – Public Service Pensions (15 July 2019)
Department for Education: Occupations (Teachers' Pensions) – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation Response

18 July 2019

SI 1975/561 – The Social Security and Family Allowances (Polygamous Marriages) Regulations 1975 Added following user request
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2019
The Pensions Regulator: Statements – Single Code of Practice Statement
2018 FTT (General Regulatory Chamber): Moore Stephens Master Trust v The Pensions Regulator [Regulation - Defined contribution scheme - Chairman's statement - Whether breach - Whether maximum fine appropriate for trivial breach - Whether legislation is ultra vires]
2019 USA: Ramos v Banner Health [Record-keeping - Administration - Fees - Fiduciary obligations - Whether investment adviser had fiduciary obligations to reduce management costs - Class action - Summary judgment]
2019 USA: Sweda v University of Pennsylvania [Fiduciary duties - Fees - Whether duty to monitor fees - Duty of plan sponsor - Investments - Whether duty to monitor investments]

16 July 2019

Local Government Pensions Committee: LGPC Bulletin 186 – LGPC Bulletin - June 2019 [lgpcbull186]
2019 ECJ: European Commission v Tuerck [Transfers - Pensionable service - Years of service - Whether member joining receiving scheme is entitled to credit by value or by service]
2019 A-G: Pensions-Sicherungs-Verein VVaG v Gunther Bauer [Insolvency - Insolvency of plan sponsor - Protection of benefits in insolvency - Level of protection]
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2019 following publication of various actuarial factors from 1 October 2019

15 July 2019

PO-19320 – Ms R [PO-19320] Determinations from April 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21 – FPS Bulletin 21 - June 2019 [fpsbull21]
2019 ET: Davda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
2019 Ch: PS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
2019 Ch: Sheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]

12 July 2019

The Pensions Regulator: Statements – Climate Change Joint Statement
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Good Practice

8 July 2019

Eversheds Sutherland: Speedbrief 5 July 2019 – Public Sector Pensions Speedbrief: Supreme Court Refuses Government Permission to Appeal in Public Sector Age Discrimination Cases
Pension Protection Fund: Guidance - Insolvency Practitioners R&I Guidance Note 8 – Situations Involving New or Successor Schemes

5 July 2019

House of Commons (October 2014 onwards): Written Statements 4 July 2019 – Walker v Innospec Supreme Court Judgment and Response to the Survivor Benefits Review (4 July 2019)
2019 CA: BIC UK v Burgess [Indexation - Inflation proofing - Invalid enhancement of benefits - Whether fault could be corrected by subsequent documentation]
2019 CA: Department of Work and Pensions v Goulding [State pension credit - Status of existing private pension provisions - Whether to be taken into account when dispute in relation to quantum of private pension]

4 July 2019

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 46 – Countdown Bulletin (July 2019)
Department for Digital, Culture Media & Sports/HM Treasury: Investment (Environmental, Social and Governance) – Growing a Culture of Social Impact Investing in the UK

1 July 2019

Eversheds Sutherland: Speedbrief 20 June 2019 – The CMA's Final Order Following its IC and FM Market Investigation
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, UK: 2018 - Statistical Bulletin

28 June 2019

SI 2019/1049 – The Police Pensions (Employer Contributions) (Amendment) Regulations 2019
Eversheds Sutherland: Speedbrief 17 June 2019 – More Updates Needed to Your Scheme's Statement of Investment Principles
Norton Rose Fulbright: Commentary June 2019 – New Standards and Accreditation System for Professional Trustees
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2019 – Pension Schemes Newsletter 111 [psn111]
2019 Aus: Howard v Batistich [Death benefit - Whether unmarried partner entitled to benefits on death of member - Evidence to demonstrate relationship]

27 June 2019

2019 USA: Great-West Life and Annuity Insurance Company v AARP [Insurer - Asset manager - Whether fiduciary obligations to members - Whether charges were excessive]
2019 USA: Piccioli v Teachers' Retirement System [Acquisition of a full pension after one day's service - Retrospective legislation removing such right - Whether legislation constitutional]

25 June 2019

2019 Jer: States Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]

18 June 2019

Hymans Robertson: Current Issues June 2019 – [Revising the DB funding Code - The Regulator, reviewed - Opinion puts PPF compensation levels in doubt - Ombudsman responds to High Court rebuff -Re-writing history impermissibly - Use of new cost-transparency templates 'strongly encouraged' - HMRC newsletters May 2019]
Pensions Policy Institute: PPI Briefing Note Number 114 – The Gender Pensions Gap - Can it be Closed?
Competition and Markets Authority: Investment (Investment Consultants Market) – The Investment Consultancy and Fiduciary Management Market Investigation Order 2019
2019 Ind: Modern Transportation Consultation Services v Central Provident Fund Commissioner [Railways scheme - Membership - Retired employee returning to work - Whether obligation to become member when working while retired]

17 June 2019

XPS Pensions: XPS Pensions News June 2019 – All Change for Scheme Funding?

14 June 2019

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20 – FPS Bulletin 20 - May 2019 [fpsbull20]
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

The Pensions Regulator: Statements – New Shareholder Engagement Requirements for Trustees
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]
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]
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

SSI 2019/204 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Amendment Regulations 2019
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]
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

Local Government Pensions Committee: LGPC Bulletin 185 – LGPC Bulletin - May 2019 [lgpcbull185]
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

The Pensions Regulator: Determination Notices 2018/19 – The Dunnes Stores (Bangor) Limited Management Pension Scheme ("the Scheme") - Determination Notice
The Pensions Regulator: Compliance and Enforcement Updates January - March 2019 – Compliance and Enforcement: Quarterly Bulletin January - March 2019
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

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]
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]
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]
2019 UT: Wainwright 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 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]
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]

28 May 2019

House of Commons (October 2014 onwards): Debates and Oral Answers 22 May 2019 – Pension Funds (Financial and Ethical Investments) (22 May 2019)

24 May 2019

Pensions Policy Institute: PPI Briefing Note Number 113 – The Impact of Pension Credit Reform for Mixed Age Couples

22 May 2019

Department for Education: Occupations (Teachers' Pensions) – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation

21 May 2019

Norton Rose Fulbright: Commentary May 2019 – UK Pensions: Line of Duty - Where Should it be for Employers and Trustees Providing Benefit Information to Terminally Ill Members?
XPS Pensions: Briefing Note 2019 No. 10 – Government Gives Go Ahead to Collective DC Schemes
The Pensions Regulator: Determination Notices 2018/19 – Link Pension Trustees Ltd in relation to McDonald's Franchisees Pension Scheme - Determination Notice

20 May 2019

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Regulator

17 May 2019

PO-20080 – Miss D [PO-20080] Determinations from March 2019 can be found under "The Pensions Ombudsman" in the Table of Documents

14 May 2019

Hymans Robertson: Current Issues May 2019 – [GMP equalization: guidance on 'conversion' route - DWP announces dashboards consultation outcome - Retrospective 'levelling down' prohibited despite scheme rule - Extending the ambit of civil partnerships - HMRC newsletters April 2019]
Cabinet Office: Public Service Pensions (Consultations) – Report on proposed amendment to the Civil Service (Other Crown Servants) Pensions Scheme Regulations 2016 (Report 2)
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Changes to the Local Valuation Cycle and the Management of Employer Risk - Policy Consultation

10 May 2019

Norton Rose Fulbright: Commentary April 2019 – GMP Conversion: Full Steam Ahead for Equalisation?
XPS Pensions: Briefing Note 2019 No. 9 – GMP Conversion Guidance Published: A Good First Step?

8 May 2019

Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19 – FPS Bulletin 19 - April 2019 [fpsbull19]
2019 Ch: Booth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]
2019 A-G: Safeway v Newton [Normal pension age - Equalisation - Discrimination - Equal treatment - Whether date of equalisation depends on legal formalities]

3 May 2019

PO-13607 – Mr E [PO-13607] Determinations from February 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 USA: Cal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
2019 Aus: Re Marsella; Marsella v Wareham (No 2) [Trustee - Self-managed pension fund - Death benefit - Conflict of interest of trustee]
SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.

1 May 2019

Local Government Pensions Committee: LGPC Bulletin 184 – LGPC Bulletin - April 2019 [lgpcbull184]

30 April 2019

Pension Protection Fund: Guidance - Trustees – Important Areas for Trustees' Action: Contingency Planning for Employer Insolvency
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019 – Pension Schemes Newsletter 109 [psn109]
The Pensions Regulator: Regulatory Intervention Reports April 2019 – Oxfordshire County Council Pension Fund
2019 Ire: F v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
2019 Can: Sparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
2019 USA: Wilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]

29 April 2019

XPS Pensions: Briefing Note 2019 No. 8 – CMI 2018: A New Parameter to Help Pension Schemes
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform – Detailed Guidance for Employers Updated on TPR website in April 2019.

26 April 2019

Allen & Overy LLP: eAlerts April 2019 – Pension Scheme Investing: Keeping Members Informed
Burges Salmon: Burges Salmon Legal Update 15 April 2019 – Amending Occupational Pension Schemes
Burges Salmon: Burges Salmon Legal Update 16 April 2019 – Occupational Defined Contribution Schemes

25 April 2019

SI 2019/879 – The Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019
Department for Work and Pensions: DWP Guides – Guidance on the Use of the Guaranteed Minimum Pensions (GMP) Conversion Legislation
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Government Response
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) – Framework for FRC Technical Actuarial Standards [tas framework] Version 2.0 (effective 18 May 2019)

24 April 2019

Pensions Policy Institute: PPI Briefing Note Number 112 – Automatic Enrolment Minimum Contribution Increases and Pay

18 April 2019

Department for Education: Occupations (Teachers' Pensions) – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation Response

17 April 2019

Department for Work and Pensions/HM Treasury/The Pensions Regulator: Investment (Investment Consultants Market) – Investment Consultants Market Investigation Response
2019 Aus: Babich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]

16 April 2019

The Pensions Ombudsman: Factsheets – Recoupment in Overpayment Cases: the Pensions Ombudsman is a 'Competent Court'
2019 FTT (Tax): BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [Taxation - Income tax - Investments - European Union registered pension plans - Whether necessity for domestic registration to enjoy exemption - Whether non-domestic funds enjoy exemption - Discrimination]

12 April 2019

House of Commons (October 2014 onwards): Written Statements 4 April 2019 – Government Response to the Pensions Dashboards Consultation (4 April 2019)

11 April 2019

Department for Work and Pensions: Pension Reform (Pensions Dashboard) – Pensions Dashboards - Government Response to the Consultation
Department for Work and Pensions: DWP Factsheet – How to Increase Your State Pension if You Reached State Pension Age Between 6 April 2010 and 5 April 2015 Updated on GOV.UK with the new amounts from 8 April 2019.

10 April 2019

2019 Ch: Briggs v Alexander Clay [Procedure - Litigation - Tripartite litigation - Without prejudice communications - Whether disclosure compellable]
Department for Work and Pensions: DWP Guides – Your State Pension Explained Updated on GOV.UK with the new amounts from 8 April 2019.

9 April 2019

2019 UT: Burns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
2019 Ch: Capita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]

5 April 2019

Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019 – Purchase of Additional Pension - Elections on or After 1 April 2014 (Factors and Guidance)
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019 – Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (Post-2014 Members)

3 April 2019

2 April 2019

Burges Salmon: Burges Salmon Legal Update 28 March 2019 – The Pensions Regulator's Master Trust Supervision and Enforcement Policy
Local Government Pensions Committee: LGPC Bulletin 183 – LGPC Bulletin - March 2019 [lgpcbull183]

1 April 2019

SI 2019/743 – The Financial Guidance and Claims Act 2018 (Commencement No 6) Regulations 2019
European Union: Council Regulations (as incorporated) UK GDPR – Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (United Kingdom General Data Protection Regulation) [uk gdpr] Regulation of the European Parliament and of the Council (as it forms part of the law of England and Wales, Scotland and Northern Ireland by virtue of section 3 of the European Union (Withdrawal) Act 2018)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 18 – FPS Bulletin 18 - February 2019 [fpsbull18]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2019 – Pension Schemes Newsletter 108 [psn108]
SI 2019/418 – The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.

28 March 2019

Institute & Faculty of Actuaries: Actuarial Profession Standards APS X1 – APS X1 Applying Standards to Actuarial Work [apsx1] Version 1.1

27 March 2019

Local Government Pensions Committee: LGPC Bulletin 182 – LGPC Bulletin - March 2019 - Annual Update [lgpcbull182]
Professional Trustee Standards Working Group: Guidance - Trustees – Standards for Professional Trustees of Occupational Pension Schemes

26 March 2019

The Pensions Regulator: Regulatory Intervention Reports March 2019 – GKN PLC Pension Schemes

25 March 2019

Burges Salmon: Burges Salmon Legal Update 18 March 2019 – Consultation on Introducing New Fair Deal into the Local Government Pension Scheme
Burges Salmon: Burges Salmon Legal Update 20 March 2019 – Pension Scheme Consolidators or 'Superfunds'
Norton Rose Fulbright: Commentary March 2019 – The Pensions Regulator's Annual Funding Statement 2019
Department of Health and Social Care: Public Service Pensions (Consultations) – The National Health Service Pension Scheme, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 - Consultation Response

21 March 2019

Burges Salmon: Burges Salmon Legal Update 11 March 2019 – Pensions Regulator Looks Ahead to Compulsory Long Term Funding Targets (LFTs)
XPS Pensions: XPS Pensions News March 2019 – Risk Management - Are You Getting Value or Just Ticking the Boxes?
Cabinet Office: Public Service Pensions (Consultations) – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014 (Report 1)
Department for Work and Pensions: Collective Defined Contribution Pension Schemes – Delivering Collective Defined Contribution Pension Schemes - Government Response to the Consultation

20 March 2019

The Pensions Regulator: Determination Notices 2018/19 – Handley Ash Retirement Benefits Scheme - Determination Notice
Home Office: Occupations (Police Pensions) – Report on proposed amendment to the Police Pensions Regulations 2015 - Consultation Response

19 March 2019

SSI 2019/95 – The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019
Eversheds Sutherland: Speedbrief 12 March 2019 – UK Pensions Speedbrief: Greater Expectations - The Pensions Regulator's Annual Funding Statement
XPS Pensions: XPS News Alert March 2019 – TPR Introduces Long-term Funding Target
The Pensions Regulator: Statements – Annual Funding Statement 2019 for Defined Benefit Pension Schemes
The Takeover Panel: The Takeover Code – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 1 April 2019

18 March 2019

Hymans Robertson: Current Issues March 2019 – [Stronger Regulator to protect DB schemes - Defined contribution pensions: investments and consolidation - Regulator highlights recent DB funding interventions - DWP to issue guidance on 'GMP equalization' - PPF update - Cold-calling ban in effect - HMRC newsletters]
Civil Service Pensions: Civil Service Pensions – Principal Civil Service Pension Scheme (Amendment) Scheme 2019

14 March 2019

SI 2019/546 – The Pensions Increase (Review) Order 2019
2018 Aus: Australian Securities and Investments Commission v Westpac Securities [Advice - Guidance - Default roll-over - Whether efficient, honest and fair - Personal pensions - Regulation - Whether advice in breach of regulations - Consolidation - Consolidation of superannuation products]
2019 USA: Frommert v Conkright [Benefits - Members leaving sponsor's employ and subsequent rehiring - Whether entitled to double payment of benefits - Interest on claims - Level of interest payable]
2019 USA: Scottsdale Insurance v Byrne [Investments - Negligence - Breach of statutory duty - Investment manager - Asset manager - Insurance policy - Whether exclusions from insurance policy are applicable]

13 March 2019

Norton Rose Fulbright: Commentary February 2019 – Trustees' Investment Duties and ESG Factors
The Pensions Regulator: Regulatory Intervention Reports March 2019 – Johnston Press Pension Plan
2019 Ch: Airways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]

12 March 2019

SI 2019/520 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2019
PO-19996 – Miss Y [PO-19996] Determinations from January 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 Ch: Coats UK Pension Scheme Trustees v Styles [Benefits - Increases - Indexation - Rate of increases - Whether amendment to repeat prior HMRC limits is permissible and effective]
2019 CA: Spirit Energy Resources v Marathon Oil [Contributions - Contributions by sponsor - Joint venture - Deficit - Liability of joint sponsors - Whether liability for overheads includes liability to remedy deficit - Whether payment of unexpected deficits authorised by agreement]
2019 Ch: Universities Superannuation Scheme v Scragg [Ill-health retirement benefits - Rights of trustees to make decisions on question of partial or total incapacity - Pensions Ombudsman - Appeal from Pensions Ombudsman - Balance of powers of trustees]

11 March 2019

SI 2019/502 – The Teachers' Pensions Schemes (Amendment) (EU Exit) Regulations 2019

8 March 2019

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 44 – Countdown Bulletin (March 2019)
HM Treasury: Directions 14 February 2019 – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment and Savings) Directions 2019
Local Government Pensions Committee: LGPC Bulletin 181 – LGPC Bulletin - February 2019 (2) [lgpcbull181]

7 March 2019

SI 2019/455 – The Public Service Pensions Revaluation Order 2019

6 March 2019

2018 CA: The Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]

5 March 2019

Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Schemes: Consultation on Amendments to Benefits in the Firefighters' Pension Scheme 1992 and the Firefighters' Compensation Scheme 2006 - Consultation Response
SI 2019/383 – The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.

4 March 2019

SI 2019/376 – The Social Security Revaluation of Earnings Factors Order 2019 [soc soc reval 19]
2018 SC: Williams v Swansea University Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability - Whether payment of pension reduced because of change to part-time status resulted in discrimination]
SI 2019/378 – The Police and Firefighters' (Pensions etc) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/68 – The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.

28 February 2019

SI 2019/374 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2019 [auto enrol earn trig 19]
SI 2019/373 – The Guaranteed Minimum Pensions Increase Order 2019

27 February 2019

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2019 – Pension Schemes Newsletter 107 [psn107]

25 February 2019

PO-19257 – Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

18 February 2019

SSI 2019/48 – The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019
SSI 2019/46 – The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.

15 February 2019

SI 2019/262 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019

13 February 2019

Finance Act 2019 [fa19] Selected provisions only

12 February 2019

PO-17066 – Mr D [PO-17066] Determinations from November 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Government Response to the Consultation on Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator

11 February 2019

2018 USA: Bevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
2018 USA: DeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
2018 Aus: Macras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
2018 USA: Scott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.

8 February 2019

2016 Can: Carleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
2018 USA: Carmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]

7 February 2019

2018 FTT (Tax): Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
2018 FTT (Tax): Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]

6 February 2019

PO-14863 – Mr W, Mr H, Mr S and Mr E [PO-14863 ] Determinations from October 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Department for Work and Pensions: Investment (Innovation) – Investment Innovation and Future Consolidation - A Consultation on the Consideration of Illiquid Assets and the Development of Scale in Occupational Defined Contribution Schemes

5 February 2019

Norton Rose Fulbright: Commentary January 2019 – Reasons to be Cheerful
2018 UT: Clark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]

4 February 2019

SI 2019/159 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling and Compensation Cap) Order 2019
Burges Salmon: Burges Salmon Legal Update 31 January 2019 – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members
2018 CA: British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Cost of living index - Whether scheme permits change to choice of index - Whether obligation to use RPI rather than CPI]

31 January 2019

Hymans Robertson: Current Issues January 2019 – [Supervision of DB consolidation 'superfunds' - GMP equalization: conversion route clarified - Green light for pensions dashboards - PPF finalizes levy rules for 2019/20 - Draft ‘no deal’ Brexit legislation revised to fix investment gaffe - No disability discrimination against part-timer - Auto-enrolment earnings limits New CEO for the Pensions Regulator - HMRC newsletters December 2018]

30 January 2019

Burges Salmon: Burges Salmon Legal Update 17 January 2019 – CMA Confirms Investment Consultancy Reforms
Burges Salmon: Burges Salmon Legal Update 24 January 2019 – What Should Pension Trustees do About Overpayments?
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2018
XPS Pensions: Briefing Note 2019 No. 5 – Making Sense of GMP Conversion

29 January 2019

2018 Aus: Bullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
2018 Aus: Folmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
2018 Can: Proulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]

28 January 2019

Rookes Review: British Steel Pension Scheme – Independent Review of Communications and Support Given to British Steel Pension Scheme Members: Report by Caroline Rookes

25 January 2019

Competition and Markets Authority: Investment (Investment Consultants Market) – Investment Consultants Market Investigation - Final Report

24 January 2019

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Fair Deal - Strengthening Pension Protection - Policy Consultation

23 January 2019

XPS Pensions: Briefing Note 2019 No. 3 – New 'SAPS 3' Mortality Tables - A Confusing Message?
XPS Pensions: Briefing Note 2019 No. 4 – PPF Confirms Details of the 2019/20 Levy

22 January 2019

Eversheds Sutherland: Speedbrief 3 January 2019 – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
Eversheds Sutherland: Speedbrief 14 January 2019 – Expected Life Assurance Schemes - Time to Revisit?
XPS Pensions: Briefing Note 2019 No. 1 – Ten Key Dates for 2019
XPS Pensions: Briefing Note 2019 No. 2 – Auto-enrolment: Minimum Requirements to Increase - Are You Ready?
XPS Pensions: XPS Pensions News December 2018 – GMP Equalisation:Time to Take Stock?

21 January 2019

Department for Education: Occupations (Teachers' Pensions) – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation

18 January 2019

Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2019 (January 2019)
Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2019 (January 2019)
Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019 (January 2019)
Norton Rose Fulbright: Commentary December 2018 – How to Equalise GMPs - High Court Decision in the Lloyds Case
2018 CA: HMRC v Parry (Staveley) [Inheritance tax - Transfer of pension rights before outcome of terminal illness - Whether transforms transfer into taxable arrangement]

15 January 2019

Department of Health and Social Care: Draft Legislation: Commentary and Consultation (2018) – NHS Pension Scheme: Proposed Changes to Scheme Regulations - Consultation Document and Explanatory Notes
2018 USA: Davis v Washington University in St Louis [Fees - Costs - Value for money - Whether bundled services are permissible under fiduciary obligations of trustees - Investments - Loans to members - Whether prohibited under US law]
2018 USA: Lerbakken v Sieloff and Associates [United States - Divorce - Qualified Domestic Relations Order - Whether retirement assets not separated by a qualified Domestic Relations Order protected in bankruptcy]
2018 USA: Rozo v Principal Life Insurance Company [Investments - Guaranteed investment contracts - Whether terms were oppressive and in breach of statutory obligations - Whether asset manager or insurer is a fiduciary]
2018 USA: The New York Times Company v Newspaper and Mail Deliverers'-Publishers' Pension Fund [Multi-employer scheme - Deficit - Withdrawal of employer - Appropriate discount rate to calculate deficit]

11 January 2019

SI 2019/29 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2019
2018 UT: McLarry v The Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
2018 CA: Ministry of Justice v Merry [Pensionable service - Pensionable earnings - Weekend working or overtime - Whether pensionable - Civil service pension]
2018 USA: Moreno v Deutsche Bank [Investments - Fees - Investment management fees - Plan sponsor as investment manager - Whether fees reasonable - Settlement agreement]

10 January 2019

2018 QB: R (on the application of Harvey) v Haringey London Borough [Co-habitation - Survivor's pension - Whether refusal to pay a survivor's pension to a cohabitee amounted to discrimination - Discrimination - Judicial review - Local government pension scheme]
2018 UT: Salih v The Pensions Regulator [The Pensions Regulator - Regulation - Determination Notice - Prohibition on being trustee - Whether right to privacy before final determination]

9 January 2019

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Technical Amendments to Benefits - Government Response to the Consultation
2018 FTT (Tax): McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]

8 January 2019

2018 QB: Berkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]

7 January 2019

2018 QB: British Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
2018 CA: Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]

4 January 2019

2018 Ch: Lloyds Banking Group Pensions Trustees v Lloyds Bank (No 2) [Discrimination - Equalisation - Contracting-out - Provision of state pension benefits through a private arrangement - Guaranteed minimum pensions - GMPs - Method of equalisation]

21 December 2018

Department for Work and Pensions: Occupations (Self-employment) – Enabling Retirement Savings for the Self-employed: Pensions and Long Term Savings Trials

20 December 2018

SI 2018/1396 – The Privacy and Electronic Communications (Amendment) (No 2) Regulations 2018 These Regulations are in the process of being edited.
Department for Work and Pensions: Pensions Ombudsman – The Pensions Ombudsman:Dispute Resolution Provisions and Widening of Jurisdiction

19 December 2018

PO-15248 – Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

18 December 2018

SI 2018/1366 – The Local Government Pension Scheme (Miscellaneous Amendment) Regulations 2018 These Regulations are in the process of being edited.
Allen & Overy LLP: Pensions Prompt 11 December 2018 – DB Superfunds: A New Option for Legacy Pension Liabilities?
Burges Salmon: Burges Salmon Legal Update 14 December 2018 – A New Regulatory Agenda for the Pensions Sector

13 December 2018

SI 2018/1330 – The Financial Guidance and Claims Act 2018 (Commencement No 5) Regulations 2018

12 December 2018

HM Treasury: Directions 6 December 2018 – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury

11 December 2018

Department for Work and Pensions: Superfunds – Consolidation of Defined Benefit Pension Schemes: Public Consultation

10 December 2018

Department for Work and Pensions: Pension Reform (Pensions Dashboard) – Pensions Dashboards: Working Together for the Consumer

5 December 2018

Draft Regulations – The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (December 2018) This replaces the version published in October 2018 (and contains revisions to the text of regulation 29).
2018 USA: Manhattan Ford Lincoln v UAW Local 259 Pension Fund [Multi-employer plan - Group plan - Withdrawal of plan sponsor - Employer contributions - Whether withdrawal liability was actuarially justifiable - Appropriate discount rates - Whether 'risk-free' rate is appropriate]
2018 USA: Pension Benefit Guaranty Corporation v Findlay Industries [Funding - Underfunding - Deficit - Liability to government insurer - Pension Benefit Guaranty Corporation - Debt due to insurer - Successor liability - Whether successor trust is liable - Single-employer plans]

4 December 2018

XPS Pensions: Briefing Note 2018 No. 15 – DC Governance: Under an Ever-Brighter Spotlight
2018 Aus: Amaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
2018 USA: Wengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]

3 December 2018

2018 USA: Chendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
2018 USA: Pearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
2018 USA: Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]

29 November 2018

Department for Work and Pensions: DWP Transfer Scheme – The SFGB (Property, Rights and Liabilities) Transfer Scheme 2019 - Draft Transfer Scheme

28 November 2018

2018 USA: Hipsher v Los Angeles County Employees Retirement Association [Benefits - Forfeiture of benefits - Felony occurring in the performance of official duties - Whether forfeiture constitutional - Whether breach of contractual rights]

26 November 2018

SI 2018/1218 – The Occupational Pensions (Revaluation) Order 2018
SI 2018/1217 – The State Pension Revaluation for Transitional Pensions Order 2018
Eversheds Sutherland: Speedbrief 22 November 2018 – UK Pensions Speedbrief: From Brussels with Love: IORP II - Scheme Governance and Cross-border
2018 USA: Commonwealth of Kentucky v Bevin [Pensions reform - Legislation - Constitutional law - Whether pensions reform bill complied with constitutional requirements]
2018 USA: Heavenly Hana v Hotel Union & Hotel Industry of Hawaii Pension Plan [Funding - Contributions - Multi-employer plan - Sale and purchase of plan sponsor - Whether successor purchaser continues to be liable for liabilities]
2018 Can: Lubianesky v Gazdag [Common-law marriages - Unmarried spouses - Co-habitation - Whether pensions sharing applies to unmarried spouses - Divorce - Canada - Human rights]
2018 Ch: Sogefi Filtration v Havard [Procedure - Equal treatment - Rectification - Compromise agreement - Sanctioning of agreement by the court]

23 November 2018

2018 Ch: Caribonum Pension Trustee v Pelikan Hardcopy Production [Funding - Guarantee by sponsor - Pension Protection Fund levy guarantee - Whether notice by way of a legal opinion can limit extent of guarantee]
2013 ECJ: DKV Belgium v Association belge des consommateurs Test-Achats [Health insurance - Premiums - Indexation to medical costs - Whether increase in rates imposed by provider contravenes cross-border services requirement of European Union law]
2018 ECJ: European Commission v Belgium [Citizens of non-EU states - Single permit directive - Cross-border social security rights - Whether Member State can impose requirements additional to the Directive]
2018 ECJ: Instituto Nacional de la Seguridad Social (INSS) v Crespo Rey [Migrant workers - Contribution periods to social security arrangements - Period of employment in Switzerland - Whether domestic pension should be reduced to take account of periods of employment in Switzerland - Voluntary additional contributions]
2018 SC: McLaughlin [Equal treatment - Survivor's benefits - Social security - Discrimination - Widowed Parent's Allowance - Whether restricted to married and civil partners only - Human rights]

22 November 2018

Norton Rose Fulbright: Commentary November 2018 – Pensions Briefing - Ombudsman Case Review - Ours IS to Reason Why
XPS Pensions: Briefing Note 2018 No. 14 – Implementing IORP II in the UK

21 November 2018

2018 FTT (Tax): Bella Figura v HMRC [Investments - Loans - Tax - Small self-administered scheme (SASS) - Whether plan approved by authoritiesUnauthorised payments - Scheme sanction charge]
2018 QB: R (on the application of Elmes) v Essex County Council [Judicial review - Local Government Pension Scheme - Survivor's pension - Absence of nomination letter - Whether benefit payable - Whether rules in breach of Human Rights Act]

19 November 2018

2018 FTT (Tax): Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]

16 November 2018

14 November 2018

Hymans Robertson: Current Issues November 2018 – [Budget 2018: Pensions Aspects - Judge Says GMP Equalization is Obligatory -PPF Response to Hampshire Ruling - Improving the Quality of DB Pension Transfer Advice]

13 November 2018

2018 UT: Burns v Financial Conduct Authority [Advice - Transfers from workplace pension schemes - Transfers to self-invested personal pension plans - Whether advice was suitable - Regulatory fines - Regulatory disbarment - Whether penalties were reasonable]

8 November 2018

Finance (No 3) Bill 2017/19 [Bill 282] (1 November 2018) Bill as introduced
Department for Work and Pensions: Collective Defined Contribution Pension Schemes – Delivering Collective Defined Contribution Pension Schemes
2018 SC: Barnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
2018 FTT (Tax): Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
2018 ECJ: O'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
2018 Ch: Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]

6 November 2018

XPS Pensions: Briefing Note 2018 No. 13 – GMP Equalisation: Light at the End of the Tunnel?

5 November 2018

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2018
Environmental Audit Committee: Investment (Environmental, Social and Governance) HC 1673 – Greening Finance: Embedding Sustainability in Financial Decision Making: Government Response to the Committee's Seventh Report

2 November 2018

Burges Salmon: Burges Salmon Legal Update 2 November 2018 – Court Confirms GMPs Must be Equalised: The Landmark Lloyds Bank Case
PO-14508 – Mr R [PO-14508] Determinations from August 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

1 November 2018

HM Treasury: Investment (Innovation) – Financing Growth in Innovative Firms: One-year on
2018 ECJ: Grenville Hampshire v Board of the Pension Protection Fund [Insolvency - Pension deficit - Pension Protection Fund - Compensation - European Union Insolvency Directive - Limit on compensation - Whether reduction of 67% in benefits was legal]
2018 Ch: Lloyds Banking Group Pensions Trustees v Lloyds Bank [Equal treatment - Discrimination - How to equalise - Different state and workplace benefits - 'Guaranteed minimum pensions' - Equalisation methods] Please note that we are still in the process of editing this judgment.

31 October 2018

XPS Pensions: Briefing Note 2018 No. 12 – DWP Confirms New Investment Duties for Trustees

30 October 2018

SI 2018/1111 – The Armed Forces Pension Schemes and Early Departure Payments Schemes (Amendments Relating to Flexible Working and Miscellaneous Amendments) Regulations 2018
Eversheds Sutherland: Speedbrief 26 October 2018 – UK Pensions Speedbrief: GMPs - An Answer at Last?
Pensions Policy Institute: PPI Briefing Note Number 110 – Lost Pensions: What's the Scale and Impact?
HM Treasury: Information & Awareness/Education/Pension Information (General) – Regulations to Ban Pensions Cold Calling: Consultation Response

26 October 2018

Burges Salmon: Burges Salmon Legal Update 10 October 2018 – Pensions Law and Regulation Timeline 2018 - 2019
XPS Pensions: Briefing Note 2018 No. 10 – PPF Consultation on the 2019/20 Levy
XPS Pensions: Briefing Note 2018 No. 11 – CJEU Rules PPF Compensation is Inadequate

25 October 2018

Draft Regulations – The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (October 2018)
SI 2018/1103 – The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
SI 2018/1102 – The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update

24 October 2018

Eversheds Sutherland: Speedbrief 10 October 2018 – Public Sector Pensions: "Technical" Changes to LGPS Regulations
2018 Ch: Unipart Group v UGC Pension Trustees [Scheme merger - Terms of unified scheme - Error in drafting - Whether rectification to be granted - Procedure - Representative beneficiary order]

18 October 2018

SI 2018/1097 – The Pensions Act 2004 (Code of Practice) (Authorisation and Supervision of Master Trusts) Appointed Day Order 2018

15 October 2018

House of Commons: Savings (General) – Household Finances: Income, Saving and Debt: Government Response to the Committee's Nineteenth Report: Seventh Special Report of Session 2017-19

12 October 2018

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Technical Amendments to Benefits - Policy Consultation

2 October 2018

SI 2018/1029 – The Financial Guidance and Claims Act 2018 (Commencement No 3 and Transitory Provisions (Modification)) Regulations 2018 The effects of these Regulations will be included in a future update.

28 September 2018

Pensions Policy Institute: PPI Briefing Note Number 108 – Do Default Investment Strategies Align with Members' Needs?

27 September 2018

2015 FTT (Tax): J&A Young (Leicester) v HMRC [Taxation - Scheme sanction charges - Investment - Property investment - Residential property investment - Whether investment property taxable - Small self-administered scheme (SASS) - Investment regulated pension scheme]

26 September 2018

SI 2018/1030 – The Occupational Pension Schemes (Master Trusts) Regulations 2018 [master trusts] This Statutory Instrument has been made in substitution of SI 2018/983 which did not reflect the correct version of that SI as laid in draft and approved by Parliament.

24 September 2018

Government Actuary's Department: Local Government (2018) – Academies LGPS Pension Arrangements - 2016 Valuation Analysis

21 September 2018

2018 ECJ: Instituto Nacional de la Seguridad Social v Marques [Cross-border benefits - Whether state pension benefits should be reduced where in receipt of state pension from another state - Whether a disability pension paid after retirement is to be regarded as a retirement pension]
2018 ECJ: Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
SI 2018/997 – The Police and Firefighters' Pensions (Amendment) Regulations 2018

20 September 2018

Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Schemes: Consultation on Amendments to Survivors' Benefits in the 2006 Scheme and Other Minor Amendments to the Firefighters' Pension Schemes - Consultation Response

19 September 2018

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Clarifying and Strengthening Trustees' Investment Duties - Government Response

18 September 2018

2018 Ct Sess: Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]

17 September 2018

2018 ECJ: MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]

14 September 2018

SI 2018/1003 – The Financial Guidance and Claims Act 2018 (Commencement No 2) Regulations 2018

13 September 2018

HM Treasury: Directions 6 September 2018 – The draft Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) Directions 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Changes to Pension Protection Fund Compensation Regulations: Government Response

6 September 2018

SI 2018/965 – The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.

4 September 2018

2018 Ch: G4S Trustees v G4S [Benefits - Funding - Scheme closure - Liabilities - Multi-employer scheme - Scheme closed to new members - Pensionable service - s75 liabilities - Whether the existence of the final salary link meant that the employed deferred members were or were not in 'pensionable service' as statutorily defined - Procedure - Part 8 application]

31 August 2018

2015 Ct Sess: Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]

30 August 2018

2018 Ct Sess: Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]

29 August 2018

Hymans Robertson: Current Issues August 2018 – [FCA Retirement Outcomes Review: Proposed Changes to Rules and Guidance - Regulator Updates Chair's Statement Guide - Ban on Pensions Cold Calling: Consultation - Select Committee Report on Collective Defined Contribution Pensions - Further Extension Proposed to Exemption From Central Clearing Obligation - Reforms Proposed for Investment Consultancy and Fiduciary Management - Trustees' Role was to Manage, Not Design, Scheme - Proposed Changes to PPF Rules Around Benefits From Transfers - Members Who Retain Final Salary Link After Accrual Ends Not 'In Pensionable Service' - Gender Recognition and State Pensionable Age - HMRC Newsletters]

24 August 2018

Norton Rose Fulbright: Commentary August 2018 – Pensions Briefing: Fines for Not Keeping Up with The Pensions Regulator's Quality Standards on Chairs' Statements
XPS Pensions: Briefing Note 2018 No. 07 – Equitable Life - Is the End Near?
XPS Pensions: Briefing Note 2018 No. 08 – Is it Time for Collective DC?
XPS Pensions: Briefing Note 2018 No. 09 – Are Your DC Members Getting Value for Money?
2018 USA: Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
2018 USA: Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]

23 August 2018

PO-12763 – Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]

21 August 2018

2018 USA: Divane v Northwestern University [Defined contribution plans - Investments - United States - Whether invested in prohibited transactions - Whether sponsor is a fiduciary - Fiduciary duties]
2017 Aus: LLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]

20 August 2018

2018 USA: Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
2018 USA: Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]

17 August 2018

2018 USA: Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
2018 USA: Indiana Electrical Workers Pension Benefit Fund v ManWeb Services [Plan sponsor liability - Multi-employer plan - Liability of successor company - Whether purchaser of former employer's business creates plan sponsor liability for purchaser]

16 August 2018

2018 USA: Chamber of Commerce of the United States of America v United States Department of Labor [Investments - Fiduciary - The Fiduciary Rule - Whether investment managers subject to fiduciary rule - Whether constitutional - Whether subject to overriding legislation]
2018 PO: Ms Y [Divorce - Pension sharing - Duty of trustees to implement pensions sharing order - Small self-administered scheme - Whether illiquid investment abrogated duty to implement sharing]

10 August 2018

2018 FTT (Tax): Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
2017 Aus: Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]

9 August 2018

House of Commons: Savings (General) – Household Finances: Income, Saving and Debt: Nineteenth Report of Session 2017-19
2018 CA: British Airways v Airways Pension Scheme Trustee [Benefits - Inflation protection - Index used - Change of index from retail prices index to consumer prices index - Trustee discretion to augment benefits - Extent of use of discretion - Whether trustees had right to use discretion to reverse impact of change of index - Whether the trustees had validly exercised the power of amendment contained the trust deed when they conferred on themselves a power to review and at their discretion increase the annual rate of pension payable under the scheme beyond what would otherwise be permitted under the rules]
2018 USA: McGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]

8 August 2018

PO-4066 – Mr W [PO-4066] Determinations from June 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
2018 USA: Haley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
2018 A-G: Hampshire v PPF [Insolvency - Pensions Protection Fund - Level of protection - Whether Insolvency Directive requires minimum levels of compensation]

6 August 2018

PO-18604 – Mr D [PO-18604] Determinations from May 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

3 August 2018

2018 Aus: Sharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]

1 August 2018

The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2017-2018: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman
House of Commons: Collective Defined Contribution Pension Schemes HC 580 – Collective Defined Contribution Pensions - Sixteenth Report of Session 2017-19
2018 Gue: M v St Anne's Trustees [Trusts - Transactions by trust - Whether voidable by the court where transaction made in error of the legal position and consequences - Rule in Hastings-Bass - QROPS - Qualifying recognised overseas pension scheme - Rules for fiduciary rectification]

31 July 2018

Burges Salmon: Burges Salmon Legal Update 24 July 2018 – Enforcing Pension Obligations: The Pensions Regulator Needs a Flexible Time Limit
Norton Rose Fulbright: Commentary July 2018 – Pensions Briefing: A Stronger Pensions Regulator - The DWP's Consultation on Increasing Regulatory Sanctions
XPS Pensions: Briefing Note 2018 No. 04 – Will Pension Fund Investments Go Green?

27 July 2018

XPS Pensions: XPS News Alert July 2018 – CMA Decision - What it Means for Pension Schemes
House of Commons: Scheme Funding and Insolvency (Regulation) HC 1456 – Carillion - Government Response to the Tenth Report of the Business, Energy and Industrial Strategy Committee and the Twelfth Report of the Work and Pensions Committee of Session 2017-19

26 July 2018

2018 Ch: Burgess v BIC UK [Benefits - Increases - Whether validly granted - Reasons for increases - Whether valid - Overpayments]

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New and Recently Amended Documents