Perspective

21 August 2018

2018 USA: Ariana M v Humana Health Plan of Texas [Medical benefits - Health plan - Eating disorder - Discretion - Exercise of discretion - Delegation of discretion to administrator - Whether delegation of discretion is valid]
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]
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] Interest rates for Inheritance Tax updated (Table 31)

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 UT: Granada UK Rental and Retail v The Pensions Regulator (Box Clever) [Funding - Deficit - Financial Support Direction issued by The Pensions Regulator - Whether reasonable - Whether abandonment - Whether retrospective powers of a regulator]
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

The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Decision-Making Procedure
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]

15 August 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 36 – Countdown Bulletin (July 2018)
Pension Protection Fund: Consultation Documents and Responses – 2018 Consultation on Assumptions to be used for Valuations under Section 143 and Section 179 of the Pensions Act 2004
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 August added

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]
The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Part 9 - Meetings and Decision Making

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 No. 04 – Will Pension Fund Investments Go Green?
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2018 – Pension Schemes Newsletter 101 [psn101]

30 July 2018

The Pensions Regulator: Consultation Documents and Discussion Papers – Supervision and Enforcement Policy for Master Trusts
The Pensions Regulator: Strategy and Policy – Draft Master Trust Supervision and Enforcement Policy

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

House of Lords (October 2014 onwards): Written Answers – Pension Wise; State Retirement Pensions (Post Offices) (17 July 2018)
2018 Ch: Burgess v BIC UK [Benefits - Increases - Whether validly granted - Reasons for increases - Whether valid - Overpayments]

25 July 2018

PO-11613 – Mr S [PO-11613] Determinations from April 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

24 July 2018

XPS Pensions: Briefing Note No. 03 – Exercising Discretion in an Ever-Changing World
XPS Pensions: XPS Pensions News June 2018 – How Can Trustees Ensure That Member Make Good Transfer Decisions?
2018 Ch: The Pensions Regulator v Strathmore Medical Practice [Auto-enrolment - Declaration of compliance - Failure to file - Penalty - Whether reasonable]

23 July 2018

Burges Salmon: Burges Salmon Legal Update 11 July 2018 – Pension Trustees' Investment Duties: Consultation on ESG Factors
Burges Salmon: Burges Salmon Legal Update 11 July 2018 – GDPR: What are the Data Protection Priorities for Pension Trustees?
Barnett Waddingham: Current Issues in Pensions Financial Reporting – June 2018
Hymans Robertson: Current Issues July 2018 – [Protecting DB scheme: A Stronger Pension Regulator - Consultation on Trustees' Investment Duties & Disclosures - Select Committee Report on Carillion - Civil Partnerships for Heterosexual Couples? - Government Wins Appeal Over LGPS Investment Guidance - HMRC Newsletters]
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation – Occupational Pension Schemes (Master Trusts) Regulations 2018 (18 July 2018)
2018 QB: Evans v Chief Constable of Cheshire Constabulary [Benefits - Disability benefits - Disability - Whether permanent - Whether injury sustained in course of duty - Whether benefit payable]
2018 FTT (Tax): McCormack v HMRC [Taxation - Unauthorsied payments by registered pension scheme - Loans to members - Whether tax charge just and reasonable in the circumstances]

20 July 2018

HM Treasury: Information & Awareness/Education/Pension Information (General) – Ban on Cold Calling in Relation to Pensions: Consultation on Regulations

19 July 2018

2018 CA: Palestine Solidarity Campaign v Secretary of State for Communities and Local Government [Investments - Public sector pension fund - Government advice on political intervention in investment decision making - Whether valid]

18 July 2018

Allen & Overy LLP: Pensions Prompt 28 June 2018 – Protecting DB Pension Schemes: The Government's Proposals for Stronger, Tougher Regulator Powers
Norton Rose Fulbright: Commentary June 2018 – Pensions Briefing - DC Bulk Transfers - New Without Consent Regime
Financial Conduct Authority (formerly Financial Services Authority): Information & Awareness/Education/Pension Information (General) MS16/1.3 – Retirement Outcomes Review: Final Report

17 July 2018

Pension Protection Fund: Policy Documents July 2018 – PPF Long-term Funding Strategy Update
Transfers and Re-registration Industry Group: – Industry-wide Framework for Improving Transfers and Re-registrations
2018 SC: Newcastle upon Tyne Hospitals NHS Foundation Trust v Haywood [Early retirement pension - Date of entitlement - Timing of notice - Whether remained in employment until notice of redundancy actually read - Whether entitled to early retirement pension without actuarial reduction]

16 July 2018

Draft Provisions for Finance Bill 2018-19 (6 July 2018) Accompanying Explanatory Notes and TIIN are also included in this update: see the editorial note at the beginning of this document.

13 July 2018

Draft Regulations – The draft Occupational Pension Schemes (Master Trusts) Regulations 2018 (June 2018) This draft SI supersedes the draft of the same title which was laid before Parliament and published in May 2018.
House of Commons (October 2014 onwards): Written Statements – Update on the Pensions Cold Calling Ban (12 July 2018)
Pension Protection Fund: Factsheets – Introducing the PPF 7800 Index
The Pensions Regulator: Determination Notices 2018/19 – Rentokil Initial Pension Trustee Limited in Relation to Initial Hospital Services Limited No.1 Pension Scheme - Determination Notice New Determination Notices 2018/19 added.

12 July 2018

Draft Regulations – The draft Pension Protection Fund (Compensation) (Amendment) (No 2) Regulations 2018 (July 2018)
The Pensions Regulator: Codes of Practice No 15 – Authorisation and Supervision of Master Trusts - Code of Practice No 15 [tpr code 15] Presented to Parliament pursuant to Section 91(5) of the Pensions Act 2004. Draft to lie before Parliament for forty days, during which time either House may resolve that the code be not made.
The Pensions Regulator: Consultation - Consultation Reports and Responses 2018 – Consultation Response Authorisation and Supervision of Master Trusts Draft Code of Practice No: 15
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Changes to Pension Protection Fund (PPF) Compensation Regulations: Public Consultation

11 July 2018

SSI 2018/216 – The Firemen's Pension Scheme (Amendment) (Scotland) Order 2018 The amendments made by this Order are included in this update
Pension Protection Fund: Technical News Issue 10 – Technical News
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2018 – Pension Schemes Newsletter 100 [psn100]

6 July 2018

PO-14790 – Mr L [PO-14790] Determinations from March 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Interpretation Act 1978 [ia78] Amended by the European Union (Withdrawal) Act 2018

5 July 2018

European Union: Council Regulations 9975/18 – Proposal for a Regulation of the European Parliament and of the Council on a Pan-European Personal Pension Product (PEPP)

4 July 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 35 – Countdown Bulletin (June 2018)
The Pensions Regulator: Guidance - TPR Quick Guide – A Quick Guide to The Chair's Statement

2 July 2018

European Union (Withdrawal) Act 2018 [euwa18] Please note that this document is still in the process of being edited. Amendments made by this Act will be included in a future update.
SSI 2018/215 – The Firefighters' Pension Scheme (Scotland) Amendment Order 2018

29 June 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator
2018 USA: Laborer's Pension Fund v Miscevic [Benefits - Forfeiture - Murder - Murder while insane - Whether automatic forfeiture by virtue of state law is overcome by federal law protecting pension rights]
The Pensions Regulator: Codes of Practice No 13 (Second Issue) – Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits [tpr code 13] Updated on the TPR website to include information relating to changes to pensions legislation that are directly relevant to this code of practice.

28 June 2018

2018 USA: Marshall v Northrop Grumman [Investments - Fiduciary obligations - Whether investment management charges excessive - Whether plan sponsor is fiduciary - Whether individual members of committee are liable]
2018 USA: Sacerdote v New York University [Investments - Defined contribution plan - Fiduciary obligations - Whether duty to use bargaining power of plan sponsor and trustees to improve investment management terms - Whether basis for class action]

27 June 2018

House of Lords (October 2014 onwards): Debates and Oral Answers – Automatic Workplace Pension Enrolment (25 June 2018)

26 June 2018

Pensions Policy Institute: PPI Briefing Note Number 107 – Is State Pension Knowledge Too Low for Informed Financial Decisions?
2018 USA: First Citizens Bank and Trust v Blue Ox [Insolvency - Bankruptcy - Whether post-judgment contributions to an IRA, 401(k) plan, and a College 529 Plan are exempt from execution]
2017 Ire: Lehane v Coady [Bankruptcy - Ireland - Whether pensions vests in Official Assignee - Whether reaching normal retirement age vests property in Official Assignee]

25 June 2018

The Pensions Regulator: Compliance and Enforcement Updates January - March 2018 – Compliance and Enforcement: Quarterly Bulletin January - March 2018
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Good Practice
House of Commons: Information & Awareness/Education/Pension Information (General) HC 1231 – Pension Freedoms: Government Response to Committee's Ninth Report - Tenth Report of Session 2017-19

22 June 2018

Eversheds Sutherland: Speedbrief 20 June 2018 – UK Pensions Speedbrief: Clarifying and Strengthening Trustees' investment Duties

21 June 2018

Pension Protection Fund: Guidance - Insolvency Practitioners R&I Guidance Note 4 – PPF Restructuring and Insolvency Team - Guidance Note: Company Voluntary Arrangements
2017 Aus: Innes v AAL Aviation Membership of pension plan - Whether induced by misrepresentation - Whether negligent mis-statement, negligence, breach of contract or deceit
2018 USA: Santomenno v Transamerica Life Insurance Investments - Fees - Costs - Whether fund manager and administrator has fiduciary duty to charge the lowest possible fees

20 June 2018

Department for Work and Pensions: DWP Guides – Cost, Charge and Related Information Reporting: Guidance for Trustees and Managers of Occupational Schemes - Consultation Version
2017 Aus: Hellessey v MetLife Insurance Benefits - Disablement - Total and Permanent Disablement (TPD) - Evidence

19 June 2018

Draft Regulations – The draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018 (June 2018)
HM Government: Investment (Environmental, Social and Governance) – Government Response to Advisory Group Report on 'Growing a Culture of Social Impact Investing in the UK'
Department for Work and Pensions/Department for Digital, Culture Media & Sports: Investment (Environmental, Social and Governance) – Pension Funds and Social Investment: The Government's Final Response
2017 USA: Johnson v Delta Airlines [Investments - Fees - Asset managers' fees - Whether trustees should be required to use institutional funds rather than retail funds - Whether fiduciary obligation to use bargaining power to reduce costs and fees - Class action - Whether jurisdiction]
2017 USA: Sun Life Assurance Company of Canada v Jackson [Divorce - Death benefits - Nominations - Whether failure to amend nomination is overcome by a domestic relations order]
2017 USA: Sweda v University of Pennsylvania [Investments - Fees - Whether fees were excessive - Whether breach of statutory obligations - Whether performance of funds showed breach of fiduciary obligations to take care]
2017 USA: Teets v Great-West Life and Annuity Insurance Company [Investments - Fiduciary obligations - Whether insurer or asset manager owes fiduciary obligations to a plan member - Burden of proof]

13 June 2018

Multi-employer Pension Schemes Bill 2017/19 [Bill 156] (24 January 2018) Private Members' Bill (under the Ten Minute Rule). Published June 2018
Burges Salmon: Burges Salmon Legal Update 22 May 2018 – Local Government Pension Scheme: Exit Credit Changes Go Ahead But New Fair Deal Waits
Hymans Robertson: Current Issues June 2018 – [Regulator's Financial Support Direction Gets Judges' Backing - Financial Guidance & Claims Act 2018 - Nuclear Decommissioning Authority: Pension Reform - Effective Date of Dismissal: What a Difference a Day - Or Seven - Makes - PPF Cap Too Tight, says ECJ Advocate General]
2017 USA: Williby v Aetna Life Insurance Co [Disability benefits - Delegation of exercise of discretion to insurer - Whether insurer has discretion to refuse benefits - Procedure - Whether court must review de novo - Conflict of laws - Whether state law pre-empts federal law]

12 June 2018

The Pensions Regulator: Memoranda of Understanding & Other Joint Documents – Regulating the Pensions and Retirement Income Sector: Our Strategic Approach - Joint Call for Input
2018 CCC: Davy v 01000654 Limited [Transfers - Advice - Whether advice to transfer was negligent - Whether claim for negligent advice was time-barred - Limitation Acts - When time starts to run - Whether advisers had duty to advise on time-limits]
2018 EAT: Dowokpor v Ministry of Justice [Benefits - Discrimination - Part-timers - Time-limits]
International Accounting Standards Board: International Accounting Standard IAS 19 – Employee Benefits [ias19] Updated to include amendments made by "Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)", published in February 2018.

11 June 2018

Environmental Audit Committee: Investment (Environmental, Social and Governance) HC 1063 – Greening Finance: Embedding Sustainability in Financial Decision Making
2017 Can: Bloom Lake v Keeper
2017 Aus: Dib v Amaca

8 June 2018

Office of Tax Simplification: Savings (Taxation) – Savings Income: Routes to Simplification
2018 QB: Marathon Oil UK v Centrica Resources [Joint venture - Pension liabilities - Proportionate costs - Whether the participants liable to meet a share of a proportion of deficit recovery charges (DRCs) in respect of a defined benefit pension scheme]
House of Lords/House of Commons: Joint Committee on Statutory Instruments – Reports of the Joint Committee on Statutory Instruments Twenty-fifth Report of Session 2017-19, discussing the Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (2018/530) and the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 (2018/537) added.

7 June 2018

SI 2018/676 – The State Pension Credit (Additional Amount for Child or Qualifying Young Person) (Amendment) Regulations 2018
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2018 – Pension Schemes Manage and Register Pension Schemes Service Newsletter [psn099a]
2017 Can: BMS v JMS [Divorce - Financial distribution - Valuation of assets - Disposition of increase in pensions value]
2017 USA: WestRock v Pace Industry Union-Management Pension Fund [Multi-employer scheme - Funding - Scheme in distress - Contributions on withdrawal by plan sponsor - Whether valid]

1 June 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2018 – Pension Schemes Newsletter 99 [psn099]
Data Protection Act 2018 [dpa18] Amendments made by this Act are included in this update.

31 May 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 34 – Countdown Bulletin (May 2018)

30 May 2018

2018 Ch: Barclays Bank Reconstruction [Sponsor - Corporate reconstruction of sponsor - Spin-off of principal employer - Court approval - Considerations for the court - Procedure]

29 May 2018

Punter Southall: Briefing Note May 2018 – Are RPI's days numbered?
2018 FTT (Tax): SIPPCHOICE v HMRC [Tax - Contributions - Self-invested personal pension plan - Whether deductible - Whether allowable - Contributions in specie - Whether a debt]

25 May 2018

Eversheds Sutherland: Speedbrief 18 May 2018 – UK Pensions Speedbrief: Box Clever - Upper Tribunal Rules in Favour of Financial Support Direction Against ITV
Hymans Robertson: Current Issues May 2018 – [DB annual funding statement 2018 - DWP tables ban on unsolicited direct marketing of pensions Work & Pensions Committee report on freedom and choice - No six-year limitation period when overpayments recouped from pension - NEST consultation response - HMRC newsletters - Pension Ombudsman change of address]

24 May 2018

2017 FTT (Tax): Browne v HMRC [Tax - Transfers - Whether transfer gave rise to an unauthorised payment surcharge - Appeal - Time limits for appeal - Whether reliance on adviser who failed to comply was grounds for late appeal - Procedure]
2018 ET: Engel v Ministry of Justice [Benefits - Part-time employees - Membership - Whether part-time judges denied membership of judicial pension system amount to discrimination against part-time employees - Quantum of loss - Methodology - Appropriate remedy - Discrimination - Equal treatment]
2018 FTT (Tax): Goodrum v HMRC [Income Tax - Procedure - Jurisdiction of tribunal - Partial incapacity pension - Whether a letter from HMRC saying that a sum was not taxable was an assessment giving rise to a right of appeal]

23 May 2018

Norton Rose Fulbright: Commentary May 2018 – Pensions Briefing - The Pension Regulator's Annual Funding Statement 2018
2017 EAT: Parker v MDU Services [Discrimination - Equal treatment - Correct comparator - Reduction for part-time employment - Correct level of reduction]

22 May 2018

SI 1998/1870 – The Individual Savings Account Regulations1998 [isa 98] Added following user request
Burges Salmon: Burges Salmon Legal Update 19 April 2018 – White Paper: Protecting Defined Benefit Pension Schemes
Punter Southall: Briefing Note April 2018 – Does DDA Mean Extra Options for SHPS Employers?
Punter Southall: Briefing Note April 2018 – TPR Aims to be Clearer and Tougher on Scheme Funding
Financial Guidance and Claims Act 2018 [fgca18] Amendments made by this Act are included in this update.

21 May 2018

2018 CA: Air Products v Cockram [Discrimination - Age discrimination - Incentive plan - Procedure - Retirement exception on forfeiture of plan on resignation - Whether age cap amounted to discrimination]

18 May 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2018 – Pension Schemes Newsletter 98 [psn098]
2017 QB: Crowden v QBE Insurance (Europe) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
2017 A-G: MB v Secretary of State for Work and Pensions (AG) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]

17 May 2018

2018 QB: Boskovic v Chief Constable of Staffordshire Police [Benefits - Disability pension - Injury award - Police pension plan - Statutory pension plan - Whether cost of a later review of disability is a permissible factor in deciding to decline review]

16 May 2018

House of Commons: Scheme Funding and Insolvency (Regulation) HC 769 – Carillion - Second Joint report from the Business, Energy and Industrial Strategy and Work and Pensions Committees of Session 2017-19
2018 CA: Shannan v Viavi Solutions UK [Documentation - Appointment of principal employer - Whether appointment validly made - Effect on subsequent amendments to documents]
2017 FTT (Tax): Youngman v HMRC [Tax - Inland Revenue - Tax relief on lifetime allowance - Whether application can be made out of time if the cause was poor advice - Procedure - Appeal procedure]

15 May 2018

SI 2018/576 – The Firefighters' Pension Scheme (Wales) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in May

14 May 2018

Draft Regulations – The draft Occupational Pension Schemes (Master Trusts) Regulations 2018 (May 2018)
Department for Work and Pensions: DWP Guides – Bulk Transfers Without Consent: Money Purchase Benefits Without Guarantees - Guidance for Trustees

11 May 2018

SI 2018/577 – The Firefighters' Pension Schemes and Compensation Scheme (Wales) (Amendment) Order 2018
2018 Mag: The Pensions Regulator v Chappell [Pensions Regulator - Pensions Act 2004 s72 - Defendant accused of refusing or neglecting to provide information or documents to Pensions Regulator]
2018 Ch: The Pensions Regulator v Payae [Fraud - Pensions liberation - Recovery of transfers paid - Powers of The Pensions Regulator - Whether need to prove dishonesty]

10 May 2018

Barnett Waddingham: Current Issues in Pensions Financial Reporting – March 2018
Pendragon: Pensions Reference Materials – Pension Fundamentals - a Guide to Pensions [fundamentals] This update includes changes to tax and NI bands and related details for the tax year 2018/19; the increase in the standard lifetime allowance; updated content relating to automatic enrolment; the requirements introduced by the Pensions Act 2014 and subsequent regulations in relation to the disclosure of transaction costs and administration charges; and increased detail regarding Pension Schemes Act 2017 provisions in relation to the regulation of master trusts.

9 May 2018

2015 Fam: JS v RS [Divorce - Financial settlement - Pension share - Whether court will vary an agreement that the parties consider fair - Whether court will accept the valuation of an independent expert]
2017 FTT (Tax): OCO v HMRC [Employee benefit trusts - Whether bona fide - Tests of whether a sham - Loans to members - Tests of bona fide]

4 May 2018

SSI 2018/141 – The Local Government Pension Scheme (Scotland) Regulations 2018 [lgps 18(s)]
2017 Ch: United Biscuits (Pension Trustees) v HMRC [Taxation - Value added tax - Charges for investment management - Difference in treatment of services by insurers and non-insurers - Whether distinction valid under European law]
SI 2018/530 – The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 Amendments made by these Regulations are included in this update.

2 May 2018

2017 Ch: Beaton v PPF [Insolvent scheme - Entry into Pension Protection Fund - Compensation - Level of compensation - Whether cap on compensation applies to benefits transferred in from another scheme]
SI 2018/537 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update

27 April 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2018 – Pension Schemes Manage and Register Pension Schemes Service Newsletter [psn097a]
2018 EAT: Sargeant v London Fire and Emergency Planning Authority [Equal treatment - Discrimination - Age discrimination - Change of Normal Pension Age - If discrimination, whether justifiable]
2018 EAT: The Lord Chancellor v McCloud [Discrimination - Equal Treatment - Age discrimination - Sex discrimination - Whether implementing new registered scheme to take the place of an unregistered scheme amounted to discrimination]
2018 Ch: Wedgwood Pension Plan Trustees v Salt [Amendment - Modification - Whether later amendment in compliance with restrictions in earlier deed - Protection of acquired rights]

26 April 2018

Hymans Robertson: Current Issues April 2018 – [Protecting DB Pensions Schemes: White Paper - New Option for Dealing with Multi-Employer Scheme Debt - Authorization & Supervision of Master-Trust Schemes - New DC Disclosure Obligations: Costs, Charges & Investments - Transfers Without Consent: DC-to-DC & Contracted-Out Rights - Age Discrimination in Retirement Policies - Finance Act 2018 - Government Considers Extending Dormant Assets Scheme - HMRC Newsletters - Change of Address for DWP Letter Forwarding Service]
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 33 – Countdown Bulletin (April 2018)
The Pensions Regulator: Guidance - Regulatory Guidance – Cyber Security Principles for Pension Schemes

25 April 2018

The Pensions Regulator: Statements – Annual Funding Statement for Defined Benefit Pension Schemes 2018
2018 Ch: British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Level of indexation - Whether specified index can be changed - Retail Price Index - RPI - Consumer Prices Index - CPI - Whether historic index had become inappropriate]

24 April 2018

SSI 2018/124 – The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018

23 April 2018

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Amendments to Scheme Regulations: Government Response to the Consultation

20 April 2018

PO-3495 – Mr N [PO-3495] Determinations from February 2018 can be found under "The Pensions Ombudsman" in the Table of Documents.

19 April 2018

SSI 2018/123 – The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017 Amendment Regulations 2018

17 April 2018

Punter Southall: Briefing Note March 2018 – CMI 2017: The Trend Continues
Punter Southall: Pensions Bulletin March 2018 – Pensions Bulletin: Quarterly Update
NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]
NEST Corporation: National Employment Savings Trust – Order and Rules Summary: A Guide to Help You Understand the Small Print Updated in April 2018

13 April 2018

2017 Ch: London Borough of Enfield v Jossa [Benefits - Right of set-off for criminal behaviour - Public sector pension fund - Whether legal - Appeal from determination of the Pensions Ombudsman]
2017 Ch: Smith v Sheffield Teaching Hospitals [Pensions Ombudsman - Deputy Pensions Ombudsman - Ombudsman award - Award for non-financial injustice - Powers of Ombudsman - Procedure - Maladministration]

12 April 2018

Data Protection Bill 2017/19 [Bill 190] (22 March 2018) Bill as amended in Public Bill Committee. Please note this document is still in the process of being edited.
Pensions Policy Institute: PPI Briefing Note Number 106 – Automatic Enrolment Minimum Contribution Increases and Pay

11 April 2018

Norton Rose Fulbright: Commentary March 2018 – Pensions Briefing - Chair's Statement - New Disclosure Responsibilities for DC Schemes

6 April 2018

HM Revenue & Customs: HMRC Guides – Rates and Allowances: Pension Schemes Rates, allowances and duties updated for the tax year 2018 to 2019.

5 April 2018

House of Commons: Information & Awareness/Education/Pension Information (General) HC 917 – Pension Freedoms - Ninth Report of Session 2017-19

4 April 2018

Pension Protection Fund: Guidance - Valuation Version G8 – Guidance for Undertaking the Valuation in Accordance with Section 179 of the Pensions Act 2004

3 April 2018

PO-15708 – Ms Y [PO-15708] Determinations from January 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

29 March 2018

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

28 March 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2018 – Pension Schemes Newsletter 97 [psn097]
2017 A-G and ECJ: BT Pension Scheme v HMRC [Investments - Taxation - Dividends - Foreign Income Dividends - Whether UK pension scheme entitled to tax credits on foreign income dividends]

27 March 2018

The Pensions Regulator: Codes of Practice (Draft) Procedure – Master Trust Authorisation: Decision-making Procedure - Draft Code of Practice No 15
Department for Work and Pensions: Information & Awareness/Education/Pension Information (General) – The Advice Requirement and Overseas Pension Transfers - Government Response to the Call for Evidence

26 March 2018

Burges Salmon: Burges Salmon Legal Update 21 March 2018 – White Paper: Protecting Defined Benefit Pension Schemes Our thanks to Burges Salmon for allowing us to carry the "Burges Salmon Legal Update" series in our Commentary collection.
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes – The Pensions Landscape - Defined Benefit Pensions 2017

23 March 2018

Government Actuary's Department: Technical Bulletins – Protecting DB Pension Schemes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Disclosure of Costs, Charges and Investments in DC Occupational Pensions - Government Response
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Master Trust Authorisation and Supervision Regime - Government Response to the Public Consultation

22 March 2018

Eversheds Sutherland: Speedbrief 6 March 2018 – UK Pensions Speedbrief: DC - Developments on Disclosure, Governance and Transfers
Eversheds Sutherland: Speedbrief 8 March 2018 – UK Pensions Speedbrief: DB Schemes - Some Regulations to Make Life Easier?
Hymans Robertson: Current Issues March 2018 – [Consultation-outcome Blitzkrieg - Royal Mail Agrees CDC Plan, Legislation Permitting - PPF Bridging Pension Regulations Finalized - Government to Explore Case for Extending Civil Partnerships - 2018/19 Lifetime Allowance Confirmed - Dispute Resolution: TPAS Functions to Transfer to Pensions Ombudsman - HMRC Newsletters]

21 March 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9592 – Security and Sustainability in Defined Benefit Pension Schemes - Summary of Consultation Responses

20 March 2018

House of Commons (October 2014 onwards): Written Statements – Private Pensions (19 March 2018)
2017 Ire: PC v Minister for Social Protection [State pension - Contributory pension - Imprisonment of beneficiary - Whether pension can be suspended during imprisonment - Human rights]

19 March 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9591 – Protecting Defined Benefit Pension Schemes
Finance Act 2018 [fa18] Amendments made by Sch 3 are included in this update.

16 March 2018

SI 2018/368 – The National Employment Savings Trust (Amendment) Order 2018
SI 2018/367 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2018 [auto enrol earn trig 18]

15 March 2018

SI 2018/373 – The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
SI 2018/372 – The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
2017 FTT (Tax): Eden v HMRC [Investments - Loans to plan sponsor - Whether loans needed to be registered at Companies House to be effective - Whether failure to register had the effect of making them unauthorised payments - Taxation]
2017 ECJ: Zaniewicz-Dybeck v Pensionsmyndigheten [European Union - Cross-border aggregation of rights - Calculation of pension - Whether cap can be applied in accordance with local rules]

14 March 2018

2017 UT: All Metal Services v The Pensions Regulator [Regulation - Annual return to The Pensions Regulator - Failure to file return - Whether fact the scheme no longer exists was a valid defense]

9 March 2018

SI 2018/338 – The Public Service Pensions Revaluation Order 2018
SI 2018/337 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2018
SI 2018/333 – The Pensions Increase (Review) Order 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018 - Response to the Consultation on Draft Regulations

8 March 2018

SI 2018/279 – The Guaranteed Minimum Pensions Increase Order 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Simplifying the Process for Defined Contribution Pension Scheme Consolidation While Maintaining Member Protection - Government Response to the Consultation on the Occupational Pension Schemes (Preservation of Benefits and Charges and Governance) (Amendment) Regulations 2018
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Transformation Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Deficit-Reduction Contributions Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Contingent Asset Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Insolvency Risk Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Guidance in Relation to Contingent Assets: Part 2 - Type A Contingent Assets Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – PPF Deficit Reduction Contribution Guidance in Respect of the Financial Year 1 April 2018 - 31 March 2019 Updated to make policy intention clearer and to further confirm submission processes.

6 March 2018

SI 2018/262 – The Police Injury Benefit (Amendment) (England and Wales) Regulations 2018
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2018 – Pension Schemes Relief at Source for Scottish Income Tax Newsletter [psn095a]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2018 – Pension Schemes Newsletter 96 [psn096]

5 March 2018

SI 2018/271 – The Social Security Revaluation of Earnings Factors Order 2018
The Pensions Regulator: Statements – Managing Service Providers

2 March 2018

Norton Rose Fulbright: Commentary February 2018 – Pensions Briefing - RPI and CPI - 12 Things You Should Know
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 32 – Countdown Bulletin (February 2018)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 - Government Response

1 March 2018

Department for Work and Pensions: DWP Guides – Cost and Charge Reporting: Guidance for Trustees and Managers of Occupational Schemes

28 February 2018

The Pensions Regulator: Compliance and Enforcement Updates October - December 2017 – Compliance and Enforcement: Quarterly Bulletin October - December 2017
SI 2018/240 – The Occupational Pension Schemes (Preservation of Benefit and Charges and Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.

27 February 2018

SI 2018/237 – The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018
SI 2018/234 – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018
SI 2018/233 – The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations 2018

26 February 2018

SI 2018/218 – The Teachers' Pensions Schemes (Amendment) Regulations 2018
House of Commons (October 2014 onwards): Written Statements – Public Service Pension Indexation and Revaluation 2018 (21 February 2018)

23 February 2018

Finance (No 2) Bill 2017/19 [HL Bill 86] (22 February 2018) Bill as introduced in the House of Lords. Selected provisions only.
SI 2018/207 – The Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2018 – DC Trust: A Presentation of Scheme Return Data 2017-2018

22 February 2018

Pensions Policy Institute: PPI Briefing Note Number 105 – The Impact of the Introduction of Automatic Enrolment on Future Generations
The Pensions Regulator: Determination Notices 2017/18 – Pakistan International Airlines Retirement and Death Benefits Scheme (the "Scheme") - Determination Notice
2017 Can: Melis v Zwanenburg [Divorce - Status of pension - Whether capital or income - Double dipping]
2017 USA: Thomason v Metropolitan Life [Benefits - Disability benefits - Provision that disability benefits to cease on receipt of pension - Whether transfer of pension arrangements amounts to receipt of benefits]

21 February 2018

SI 2018/206 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018
2017 Sh Ct: G v G [Divorce - Pensions sharing - Pensions sharing order - Compliance by trustees - SIPP - Self-invested personal pension - Insufficient liquid investment to be able to comply]
2017 ECJ: Kleinsteuber v Mars [Benefits - Accrual - Part-timers - Discrimination - Equal treatment]
2017 Ct Sess: Malcolm v Dundee City Council [Unfair dismissal - Loss of pension rights - Level of proof required]

20 February 2018

Department for Work and Pensions/HM Treasury: Draft Legislation: Commentary and Consultation (2018) – Protecting Pensions Against Scams: Priorities for the Financial Guidance and Claims Bill - Government Response to the Work and Pensions Select Committee's Third Report of Session 2017-19
2017 FTT (Tax): Jackson v HMRC [Taxation - Lifetime allowance charge - Enhanced protection - Time limits - Whether valid excuse for missing time limits]
2017 SC: McDonald v McDonald [Divorce - Statutory interpretation - Matrimonial property - What proportion of pension rights falls within definition of matrimonial property - Whether reference to 'membership' in regulations means 'active membership' ]
2017 UT: Secretary of State for Work and Pensions v HY(RP) [Equal treatment - Discrimination - Gender - Gender recognition - Transgender - State pension ages - Whether requirement for gender recognition certificate is valid - Retrospection]
2017 CA: Williams v University of Swansea Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability benefits - Ill-health early retirement - Whether treatment which confers advantages on a disabled person, but would have conferred greater advantages had his disability arisen more suddenly, amounts to 'unfavourable treatment' within s 15 of the Equality Act 2010]

16 February 2018

The Pensions Regulator: S89 Reports February 2018 – British Steel Pension Scheme
House of Commons: British Steel Pension Scheme HC 828 – British Steel Pension Scheme - Sixth Report of Session 2017-19

15 February 2018

Data Protection Bill 2017/19 [HL Bill 77] (10 January 2018) Bill as amended in Public Bill Committee. Please note that this Bill is still in the process of being edited.
Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2018 (February 2018)

14 February 2018

SI 2018/186 – The Public Service Pensions Act 2013 (Judicial Offices) (Amendment) Order 2018

13 February 2018

Draft Order – The draft National Employment Savings Trust (Amendment) Order 2018 (February 2018)
PO-11352 – Dr A [PO-11352] Determinations from December 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

12 February 2018

Financial Guidance and Claims Bill 2017/19 [Bill 160] (6 February 2018) Bill as amended in Public Bill Committee.
Norton Rose Fulbright: Commentary January 2018 – Pensions Briefing - New Money Laundering Record-keeping and Registration Requirements
Punter Southall: Briefing Note January 2018 – PPF Confirms Details of the 2018/19 Levy
Punter Southall: Briefing Note January 2018 – Sea Change for SHPS

9 February 2018

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - Third Sitting (6 February 2018)

8 February 2018

SI 2018/150 – The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018

7 February 2018

Hymans Robertson: Current Issues February 2018 – [Advice-requirement Changes Force Dual Transfer Calculations - RPI Not 'Inappropriate' or 'Invalidated' as Increase Measure - PPF Update - Financial Guidance and Claims Bill Update - Government Agrees to Make Changes to Encourage Social-impact Investing - NEST Order Consultation Outcome - Pensions Briefs Find New Owners - GMP Increase Order - HMRC Newsletters]

6 February 2018

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Second Reading (Commons) (22 January 2018)
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - First Sitting (1 February 2018) (am)
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - Second Sitting (1 February 2018) (pm)
PO-18295 – Professor N [PO-18295] Determinations from November 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2018 – Pension Schemes Newsletter 95 [psn095]

5 February 2018

Eversheds Sutherland: Speedbrief 2 February 2018 – UK Pensions Speedbrief: Public Sector Age Discrimination Appeals - Latest
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Draft Regulations to Allow the Pension Protection Fund to Take Account of Bridging Pensions - Government Response

2 February 2018

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Government Response to the Consultation on the Draft National Employment Savings Trust (Amendment) Order 2018

1 February 2018

SI 2018/95 – The Pension Protection Fund (Compensation) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.

29 January 2018

European Union (Withdrawal) Bill 2017/19 [HL Bill 79] (18 January 2018) Bill as introduced in the House of Lords
House of Commons (October 2014 onwards): Debates and Oral Answers – Multi-employer Pension Schemes (24 January 2018)

26 January 2018

2017 Can: Barber v Manufacturers Life [Disability pension - Procedure - Complaints - Whether arbitration clause under a collective bargaining agreement binding on a member of the group]
2017 USA: Jones v Singing River Health Services Foundation [Funding - Underfunding - Class action - Payment of legal fees in class action]
2016 Aus: Mercer Superannuation (Australia) v Billinghurst [Trustees - Decision making - Fair and reasonable - Where Tribunal set aside decision of trustee and remitted the matter to the trustee for reconsideration whether trustee had regard to preferences of employer as to basis for valuing pensions to be commuted to lump sums - Whether Tribunal found that trustee adopted valuation of Plan Actuary who had advised the employer on options for terminating plan and bases for valuing the pensions to be commuted to lump sums - Whether Tribunal erred in approaching its task primarily as a form of judicial review of the trustee's decision]
2017 USA: Osberg v Foot Locker [Variation of scheme - Cash balance plan - Whether members and employees given sufficient information to understand the change in benefit structure - Whether change was effective - Summary plan description - Whether misleading - Whether statute of limitation provisions apply - Whether court has power to reform plan]
2017 USA: Pioneer Centres Holding Company ESOP v Alerus Financial [Investments - Duty of care]

24 January 2018

2017 USA: Advocate Health Care Network v Stapleton [Regulation - Exemption for church plans - Whether plans need to be established by a church or whether the exemption applied more widely]
2017 Can: Boucher v Ontario (Superintendent Financial Services) [Benefits - Early retirement - Transfers - Whether member has the right to demand transfer of rights from workplace pension scheme]
2017 USA: DiCarlo v County of Monterey [Salary - Pensionable salary - Longevity performance stipend - Whether pensionable]
2017 USA: Prime Healthcare Services v United Nurses [Procedure - Collective bargaining agreement - Closure of pension scheme - Whether arbitration clause applied or whether statutory overrode]

23 January 2018

SI 2018/62 – The Pension Schemes Act 2017 (Commencement No 1) Regulations 2018
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2017
HM Treasury: Public Service Pensions (Consultations) – Indexation and Equalisation of GMP in Public Service Pension Schemes: Response to the Consultation

22 January 2018

Norton Rose Fulbright: Commentary December 2017 – Pensions Briefing - Employer' Pension Consultation Obligations
Home Office: Occupations (Firefighters' Pensions) – Re-engagement of Senior Fire Officers Post-retirement - Response to Government Consultation

19 January 2018

SI 2018/63 – The Pensions Act 2008 (Commencement No 16) Order 2018
Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2018 (January 2018)
Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2018 (January 2018)
Cabinet Office: Public Service Pensions (Consultations) – Civil Service Pensions Defined Contribution Pension Provider - Response to the Consultation on the Appointment of a New Provider for the Civil Service Defined Contribution Pension Schemes

18 January 2018

Finance (No 2) Bill 2017/19 [Bill 151] (16 January 2018)
Hymans Robertson: Current Issues January 2018 – [DWP Plans to Ease Transfers of Contracted-out Rights - Auto-enrolment Review & 2018/19 Earnings Trigger and Band - Master-trust Supervision: Secondary Legislation Out for Consultation - Scottish Tax Proposals would Complicate Pensions - Purple Book - HMRC Newsletters]
Punter Southall: Briefing Note January 2018 – Ten Key Dates for 2018
Department for Work and Pensions: Scheme Administration (Auto-enrolment) Cm 9546 – Automatic Enrolment Review 2017: Maintaining the Momentum

16 January 2018

SI 2018/39 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling and Compensation Cap) Order 2018 [ppf levy 18]
Eversheds Sutherland: Speedbrief 3 January 2018 – UK Pensions Speedbrief - PPF Levy 2018/19: Time to Start Planning
Pensions Policy Institute: PPI Briefing Note Number 104 – Dependency on the State Pension Through Retirement
Pension Protection Fund: Policy Documents – 2018/19 Levy Policy Statement
Pension Protection Fund: Levy Determinations - 2018/19 Pension Protection Levy 2018/19 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2018-31 March 2019 The Determination together with the accompanying guidance and appendices have been updated to the December 2017 versions.

15 January 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 31 – Countdown Bulletin (January 2018)
House of Commons: Draft Legislation: Commentary and Consultation (2017) HC 404 – Protecting Pensions Against Scams: Priorities for the Financial Guidance and Claims Bill - Third Report of Session 2017-19

11 January 2018

2017 USA: Boling v Public Employment Relations Board [Pension benefits - Benefits offered to employees - Whether benefit plans can be changed for new employees by a public sector employer where collectively bargained plans in place]
2017 USA: Clark v Duke University Investments - Administration - Fiduciary obligations - Whether choice of 400 funds provided excessive choice and involved excessive expense
2017 Can: Tibbetts v Murphy [Personal injury - Damages - Whether state pension benefits deductible from damages payable]
2017 Can: Walter Energy Canada Holdings [Insolvency - Deficit - Funding - Whether liability for sponsor to be carried by other companies in a group - International law - Conflict of laws - Cross-border groups]

10 January 2018

European Union (Withdrawal) Bill 2017/19 [Bill 147] (21 December 2017)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2017 – Pension Schemes Newsletter 94 [psn094]

9 January 2018

SI 2018/5 – The Registered Pension Schemes and Overseas Pension Scheme (Miscellaneous Amendments) Regulations 2018
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2017) [purple17]

3 January 2018

Draft Regulations – The draft Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 (December 2017)
Draft Regulations – The draft Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018 (December 2017)

22 December 2017

SSI 2017/434 – The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017
Department for Work and Pensions/Department for Digital, Culture Media & Sports: Investment (Environmental, Social and Governance) – Pension Funds and Social Investment: The Government's Interim Response

21 December 2017

SSI 2017/454 – The Teachers' Pension Scheme (Scotland) (No 2) Amendment Regulations 2017
SSI 2017/433 – The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017 Amendments made by these Regulations will be included in a future update.
Financial Reporting Council: Practice Notes No 15 (revised) – The Audit of Occupational Pension Schemes in the United Kingdom [pn15]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Consultation on the Draft Financial Assistance Scheme (Increased Cap For Long Service) Regulations 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Occupational Pension Schemes (Master Trusts) Regulations 2018 - Public Consultation on the Regulations to Support the Pension Schemes Act 2017

20 December 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2017 – Pension Schemes Relief at Source for Scottish Income Tax Newsletter [psn094a]
2017 Ch: Dalriada Trustees v Bluefin Trustees [Trusteeship - Appointment of independent trustee by the Pensions Regulator - Whether appointment sufficient to cover assets not directly held by the fund but which might be held in trust for the fund - Whether need for court appointment where scheme alleged not to be occupational]
2017 UT: Medplant v The Pensions Regulator [The Pensions Regulator - Procedure - Appeal against determination - Appointment of trustee - Whether regulator has power to appoint trustee - Whether scheme is a trust scheme if not a trust scheme on the face of the documents]
2017 EAT: University of Sunderland v Drossou [Damages - Week's pay - Whether week's pay includes employer pension contributions]

15 December 2017

SI 2017/1272 – The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment No 2) Regulations 2017 These Regulations are in the process of being edited.

14 December 2017

SSI 2017/435 – The Firefighters' Pension Scheme (Amendment and Transitional Provision) (Scotland) Amendment Regulations 2017
PO-17199 – Mr S [PO-17199] Determinations from October 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

12 December 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2017 – Pension Schemes Newsletter No 93 [psn093]

7 December 2017

SI 2017/1205 – The Employment Rights Act 1996 and Pension Schemes Act 1993 (Amendment) Regulations 2017

5 December 2017

PO-1918 – Mr D [PO-1918] Determinations from September 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

1 December 2017

Finance (No 2) Bill 2017/19 [Bill 134] (28 November 2017) Bill as introduced in the House of Commons. Selected provisions only.
Draft Regulations – The draft Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (November 2017)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2017 – Pensions Tax: Changes to Administration of Relief at Source
The Pensions Regulator: Guidance - TPR Quick Guide – A Quick Guide to The Chair's Statement (replaced)

29 November 2017

SI 2017/1152 – The State Pension Debits and Credits (Revaluation) (No 2) Order 2017
SI 2017/1151 – The State Pension Revaluation for Transitional Pensions Order 2017

28 November 2017

Eversheds Sutherland: Speedbrief 8 November 2017 – UK Pensions Speedbrief: A More Interventionist Pensions Regulator? Our Recent Experience
Punter Southall: Briefing Note November 2017 – DWP Consults on DC Bulk Transfers Without Consent
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Third Reading (Lords) (21 November 2017)

27 November 2017

SI 2017/1093 – The Franchising Schemes and Enhanced Partnership Schemes (Pension Protection) (England) Regulations 2017
The Pensions Regulator: Compliance and Enforcement Updates July - September 2017 – Compliance and Enforcement: Quarterly Bulletin July - September 2017
Department for Education: Public Service Pensions (Consultations) – Consultation on Teachers' Pension Scheme Regulations: Proposed Amendments 2017 - Summary of Comments Received and Government Response

24 November 2017

Financial Guidance and Claims Bill 2017/19 [Bill 131] (22 November 2017) Bill as introduced in the House of Commons
PO-9460 – Mr F [PO-9460] Determinations from August 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Memoranda of Understanding & Other Joint Documents – Guide for Employers and Trustees on Providing Support with Financial Matters Without Needing to Be Subject to Regulation
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft Regulations to Allow the Pension Protection Fund to Take Account of Bridging Pensions: Revised Approach - Public Consultation

22 November 2017

HM Treasury: Investment (Innovation) – Financing Growth in Innovative Firms: Consultation Response
2017 USA: Brotherson v Putnam Investments [Investments - Investment management - Revenue sharing - Fees - Whether asset manager can share fees with administrator - Whether fiduciary obligation to reduce fees]

21 November 2017

PO-10355 – Mr S [PO-10355] Determinations from July 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, UK: 2016 - Statistical Bulletin
2017 Can: Alberta Motor Association v Gladden [Fraud - Vulnerability of pension to sequestration or attachment - Forfeiture - Canada - Whether statutory prohibition on alienation can be overcome by contract]
2017 USA: Hitchcock v Cumberland University [Defined contribution plan - Contributions - Employer contributions - Reduction of contributions - Unilateral reduction of employer contributions - Whether statutory breach - Disputes - Procedure - Whether necessary to exhaust internal dispute resolution procedures before application to the court - Jurisdiction of the court]
2017 USA: Tatum v RJR Pension Investment Committee [Investments - Investment in sponsor employer - Defined contribution plan - Sale of investments - Whether sold at inappropriate time - Whether members can sue plan sponsor]

20 November 2017

Finance (No 2) Act 2017 [fa17(2)] Selected provisions only
SI 2017/1104 – The Occupational Pensions (Revaluation) Order 2017
2017 USA: Malone v TIAA [Fiduciary - Asset Manager - Administrator - Whether fiduciary - Revenue sharing - No revenue sharing if plans changed administrator - Whether breach of statutory duty]
HM Revenue & Customs: Revenue and Customs Briefs 3 (2017) – VAT - Treatment of Pension Fund Management Services The policy change will now apply from 1 April 2019

17 November 2017

2017 Ch: Baugniet v Capita Employee Benefits (Teachers' Pensions) [Transfers - Transfer payments - Transfer from private to public sector scheme - Delay in transfer - Change of discount rate during delay - Whether damages for maladministration]
2017 ECJ: Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]

16 November 2017

House of Commons (October 2014 onwards): Written Statements – Pensions (Cap on Member-borne Charges) (16 November 2017)
Department for Work and Pensions: DWP Guides – Safeguarded-flexible Pension Benefits: Simplified Valuation and Introduction of Personalised Risk Warnings

15 November 2017

Department of Health: Draft Legislation: Commentary and Consultation (2017) – The Draft National Health Service Pension Scheme & Additional Voluntary Contribution (Amendment) Regulations 2018 - Consultation Document & Explanatory Notes

14 November 2017

Hymans Robertson: Current Issues November 2017 – [Simplifying DC-to-DC Bulk Transfers - PPF Publishes Third Triennium Policy Statement & Levy Consultation - VAT on Management Services Provided by Insurers - Retrospective Equalization Question Referred to ECJ 'Hitting the Target' Consultation - ONS Occupational Pension Schemes Survey - Next Instalment in 21st Century Trusteeship Series - HMRC Newsletters]
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 30 – Countdown Bulletin (November 2017)
HM Revenue & Customs: HMRC Tax Manuals BIM46000 – Specific Deductions: Pension Schemes [bim46000] Updated to include links to the Pensions Tax Manual

13 November 2017

PO-10747 – Mrs N [PO-10747] Determinations from June 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

10 November 2017

Finance Bill 2017/19 [HL Bill 71] (1 November 2017) Bill as introduced in the House of Lords. Selected provisions only.
Financial Guidance and Claims Bill 2017/19 [HL Bill 70] (31 October 2017) Bill as amended on report
SSI 2017/387 – The Police Pension Scheme (Scotland) Amendment Regulations 2017
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2017
Punter Southall: Briefing Note October 2017 – Pension Protection Levies Update: 2018/19 Year and Beyond
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (Second Day) (Lords) (31 October 2017)
Pension Protection Fund: Statements of Investment Principles – Statement of Investment Principles [ppf sips]
SI 2017/1084 – The Teachers' Pensions Schemes (Miscellaneous Amendments) Regulations 2017 Amendments made by these Regulations are included in this update

9 November 2017

Draft Regulations – The draft Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 (November 2017)
Norton Rose Fulbright: Commentary September 2017 – Court of Appeal Decision in IBM UK Holdings Limited and Another v Dalgleish and others - How "Reasonable" are Pension Scheme Members' Expectations That Benefits will not be Changed?
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft National Employment Savings Trust (Amendment) Order 2018 - Public Consultation

8 November 2017

2016 Gue: The A Ltd FURBS [Funded unapproved retirement benefits scheme (FURBS) - Assets and investments - Dislcosure - Divorce - Whether trustees subject to disclosure for the benefit of a divorcing spouse]

7 November 2017

2016 Ch: Engineering Construction Industry Training Board v Swift [Benefits - Hybrid Scheme - Whether closure of membership of defined benefit section triggered Pension Act s75 provisions requiring immediate payment of deficit]

6 November 2017

2017 FTT (Tax): Tipping v HMRC [Tax - Tax relief on contributions - Enhanced protection for contributions - Lifetime allowance - Whether late notification - Cause of delay]

3 November 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2017 – Pension Schemes Newsletter No 92 [psn092]
2017 FTT (Tax): Aim (Perth) v HMRC [Small scheme - Investments - Taxation - Scheme sanction charge]

2 November 2017

Data Protection Bill 2017/19 [HL Bill 66] (13 September 2017) Added after user request
2017 FTT (Tax): Clark v HMRC [Taxation - Self-invested personal pension - Unauthorised transfer - Unauthorised investments - Transfers - Unauthorised payment charge - Unauthorised payments surcharge]

1 November 2017

2017 CA: IBM United Kingdom Holdings v Dalgleish [Amendments - Modification - Whether reduction of benefits by employer breaches duty of good faith to employees and members]

31 October 2017

Finance Bill 2017/19 [Bill 116] (24 October 2017) Bill as amended in Committee. Selected provisions only.
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Disclosure of Costs, Charges and Investments in DC Occupational Pensions - Public Consultation
2017 QB: Palestine Solidarity Campaign v Secretary of State for Communities [Investments - Public sector pension schemes - Policy - Investment strategy - Whether reflects government policy - Whether public sector pension schemes can adopt political concerns when investing]

26 October 2017

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (First Day) (Lords) (24 October 2017)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Occupational Pension Schemes (Preservation of Benefits and Charges and Governance) (Amendment) Regulations 2018 - Public Consultation

25 October 2017

Pension Protection Fund: Consultation Documents and Responses – Consultation on Contingent Assets in the PPF Levy

17 October 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 28 – Countdown Bulletin (October 2017)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 29 – Countdown Bulletin (November 2017)
2017 FTT (Tax): Twaite v HMRC [Taxation - Lifetime Allowance - Enhanced Protection - Time limits - Reasonable excuse for missing time limits for notification to HMRC - Whether adviser's mistake is reasonable excuse - Lifetime allowance charge]

16 October 2017

2017 CA: Amin v Amin [Divorce - Overseas divorce - Financial relief - Pension rights - Whether partial or total transfer of pension rights]

10 October 2017

House of Commons (October 2014 onwards): Debates and Oral Answers – Investment and Pension Scheme Charges; Pension Arrangements for Women (9 October 2017)

5 October 2017

Cabinet Office: Public Service Pensions (Consultations) – Civil Service Pensions Defined Contribution Pension Provider - Consultation on the Appointment of a New Provider for the Civil Service Defined Contribution Pension Schemes
2017 SC: Walker v Innospec [Equal treatment Discrimination - Same sex spouse - Same sex partner - Benefits - Whether anti-retrospection clause in UK equality legislation breaches provisions of EU law]

3 October 2017

Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – A Guide to the Pension Protection Levy 2017/18
HM Revenue & Customs: HMRC Tax Manuals EIM11813, EIM15000, EIM21800–21803, EIM45000 and EIM74000 – Employment Income Manual [eim] EIM45705 and EIM45760 updated by amendments published in October 2017.

2 October 2017

Eversheds Sutherland: Speedbrief 13 September 2017 – UK Pensions Speedbrief: Update on Implications of New Money Laundering Regime for Pension Scheme Trustees
2017 SC: O'Brien v Ministry of Justice [Equal treatment - Part-time worker - Retirement after the entry into force of the Part-Timers' Directive - Whether under the directive, taken together with national law, to an occupational pension based on his length of service, periods of service which were completed before the directive entered into force should be taken into account]

29 September 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2017 – Pension Schemes Newsletter No 91 [psn091]

26 September 2017

The Pensions Regulator: Determination Notices 2016/17 – Milton Schemes and Carrick Harbour Scheme - Standard Procedure
The Pensions Regulator: S89 Reports September 2017 – Nortel Networks UK Pension Plan

21 September 2017

Employer Covenant Working Group: ECWG Principles – Transaction in a Distressed Environment: Guidance for Practitioners

19 September 2017

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Lords Committee (Third Sitting) (11 September 2017)
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Lords Committee (Fourth Sitting) (13 September 2017)
PO-8920 – Mr E [PO-8920] Determinations from May 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Applying the Financial Assistance Scheme Increased Cap for Long Service - Public Consultation

18 September 2017

Hymans Robertson: Current Issues September 2017 – [Measures to Tackle Pension Scams - Regulator's Policies on Monetary Penalties & Professional Trustees - Members' 'Reasonable Expectations' Did Not Block Cost-control Attempts - Pensionable Pay Cap Permissible - Retroactive Effects of Legal Changes - Supreme Court Clarifies Scots Pensions & Divorce Law - FCA Retirement Outcomes Interim Report - Asset-backed Funding Arrangements & Scottish LLPs - HMRC Newsletters]

15 September 2017

SI 2017/916 – The Pensions Act 2014 (Commencement No 11) and the Pension Schemes Act 2015 (Commencement No 2) Regulations 2017
Punter Southall: Pensions Bulletin September 2017 – Pensions Bulletin: Quarterly Update
Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Scheme - Consultation on Amendments to Survivors' Benefits in the Firefighters' Pension Scheme 1992 and the Firefighters' Compensation Scheme (England) 2006, and Minor Amendments to the Firefighters' Pension Scheme 2015 - Consultation Response

13 September 2017

HM Revenue & Customs: Tax Information and Impact Notes (TIINs) September 2017 – Pensions Tax Registration

12 September 2017

SI 2017/892 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (England) Order 2017
SI 2017/888 – The Firefighters' Pension Scheme (England) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.

8 September 2017

Finance Bill 2017/19 [Bill 102] (6 September 2017) Finance Bill 2017/19, as introduced to the House of Commons for the 2017–19 session [Bill 102]. Selected provisions only.
SSI 2017/283 – The Teachers' Superannuation and Pension Scheme (Additional Voluntary Contributions) (Scotland) Regulations 2017

5 September 2017

SI 2017/868 – The Employers' Duties (Miscellaneous Amendments) Regulations 2017
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2017 – Pension Schemes Newsletter No 90 [psn090]
2017 Ch: Dalriada Trustees v McAuley [Trustees - Breach of trust - Pensions liberation - Claim against former trustees by replacement trustees - Investments - Breach of duty of care in relation to investments]
2017 Can: Sabean v Portage La Prairie Mutual Insurance [Insurance - Deductions - Damages for injuries - Tortfeasor's insurance coverage inadequate to cover award - Insured's policy endorsement stipulating that amounts recoverable under 'any policy of insurance providing disability benefits or loss of income benefits or medical expense or rehabilitation benefits' must be deducted from shortfall of damages award in determining amount payable by insurer - Whether Canada Pension Plan was a 'policy of insurance providing disability benefits' within meaning of the endorsement]
2017 USA: Schieber v Commissioner of Internal Revenue [Insolvency - Whether a pension is an asset to be computed in the insolvency - Bankruptcy]

4 September 2017

2017 CA: Bradbury v BBC [Benefits - Amendments - Whether benefit amendments were within the employer's powers - Whether breach of duty of confidence and good faith]

1 September 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 27 – Countdown Bulletin (September 2017)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft Regulations to Allow the Pension Protection Fund to Take Account of Bridging Pensions - Public Consultation

31 August 2017

PO-12296 – Mr H [PO-12296] Determinations from April 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

30 August 2017

2017 Ch: Thales UK v Thales Pension Trustees [Indexation - Change of index from RPI to CPI - Whether rules permitted the change - Application to the court for determination on powers to amend]

24 August 2017

Allen & Overy LLP: Pensions Prompt 6 July 2017 – GMP Round-up: Where Are We Now?
Allen & Overy LLP: Pensions Prompt 4 August 2017 – Expectations Overturned: Court of Appeal Decision on IBM Pension Changes
Allen & Overy LLP: Pensions Prompt 10 August 2017 – What Makes a Professional Pension Scheme Trustee?
Barnett Waddingham: Current Pensions Issues – Summer 2017
Punter Southall: Briefing Note August 2017 – GDPR - Are You Prepared?
Punter Southall: Briefing Note August 2017 – Supreme Court Rules on Pensions For Same-Sex Spouses and Civil Partners

23 August 2017

Hymans Robertson: Current Issues August 2017 – [Government to Bring Forward Rise to State Pension Age - MPAA Reduction will Proceed as Planned - Restricting Same-sex Survivor Benefits to Post-2005 Service is Discriminatory - Capping Early Exit Charges & Banning Remaining Cases of Member-borne Commission - New Risk Warnings for Members with GARs - FCA Proposes Changes to Pension Transfer Advice Rules - Financial Guidance and Claims Bill Not to Include Cold-calling Ban - Auto-enrolment Call for Evidence - Pension Bodies' Annual Reports - IFoA Climate Change Risk Alert - HMRC Newsletter 88]
Pensions Policy Institute: PPI Briefing Note Number 102 – What is the Impact of not Shopping Around for Annuities?
2017 Ch: Earnshaw v Prudential Assurance [Benefits - Calculations - Whether maladministration of pension scheme - Whether damages against administrator - Whether damages in breach of contract and negligence in respect of alleged breaches of duty - Procedure - Defendant application for summary judgment in respect of part of claim - Whether application should be allowed - Limitation on equal treatment claims - Whether mediation encouraged before proceedings for summary judgment]

22 August 2017

Pensions Policy Institute: PPI Briefing Note Number 101 – Using Accessible Pension Savings to Provide a Financial Safety Net
The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2016-2017: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

21 August 2017

European Union (Withdrawal) Bill 2017/19 [Bill 5] (13 July 2017) Added after user request.

18 August 2017

Norton Rose Fulbright: Commentary July 2017 – Pensions Briefing - Pensions - The Takeover Code
Pension Protection Fund: Policy Documents July 2017 – PPF Long-term Funding Strategy Update
The Pensions Regulator: Consultation - Consultation Reports and Responses 2017 – Draft Monetary Penalties Policy and Revised Professional Trustee Description
The Pensions Regulator: Strategy and Policy – Monetary Penalties Policy
The Pensions Regulator: Strategy and Policy – Professional Trustee Description Policy

17 August 2017

HM Treasury: Investment (Innovation) – Financing Growth in Innovative Firms: Consultation
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement and Late Retirement) – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2017 following publication of various actuarial factors from 1 November 2017

15 August 2017

PO-8134 & PO-8136 – Mr and Mrs N [PO-8134 & PO-8136 ] Determinations from March 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

14 August 2017

European Union: Council Regulations (EU) 2016/679 – 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, and repealing Directive 95/46/EC (General Data Protection Regulation) [gdpr]

11 August 2017

Department of Health: Guidance – Re-employment of Staff in Receipt of NHS Pension Scheme Benefits - Guidance for Employers and Staff
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 26 – Countdown Bulletin (August 2017)

7 August 2017

2017 CA: FDR v Dutton [Variation - Modification - Indexation - Whether amendment applies to future accruals only, or two all accruals - Statutory protection of members' rights - Whether protection applies to annual calculation or to compound calculation of effect of variation]
2017 CA: Harrod v West Midlands Police [Discrimination - Equal treatment - Age discrimination - Class action - Whether redundancy programme which selects older employees for retirement is discriminatory]

4 August 2017

Pensions Policy Institute: PPI Briefing Note Number 100 – 100th Briefing Note
European Union: Council Recommendations C(2017) 4393 final – Commission Recommendation on the Tax Treatment of Personal Pension Products, Including the Pan-European Personal Pension Product
European Union: Council Regulations 2017/0143 (COD) – Proposal for a Regulation of the European Parliament and of the Council on a Pan-European Personal Pension Product (PEPP)
Government Actuary's Department: Technical Bulletins – State Pension Age Review - Update
The Pensions Regulator: S89 Reports July 2017 – Ashley Wilson Solicitors LLP and Anthony Ashley Wilson and Patrick John McLarry
The Pensions Regulator: S89 Reports July 2017 – Local Government Pension Scheme: London Borough of Barnet Superannuation Fund

3 August 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 25 – Countdown Bulletin (July 2017)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2017 – Pension Schemes Newsletter No 89 [psn089]

1 August 2017

SI 1991/1304 – The Police Pensions (Additional Voluntary Contributions) Regulations 1991 (S) [police avc (s)] Added after user request. This version of the 1991 Regulations applies to Scotland only.
SI 1992/129 – The Firemen's Pension Scheme Order 1992 (S) [fire 92 (s)] Added after user request. This version of the 1992 Order applies to Scotland only.
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2017
Punter Southall: Briefing Note July 2017 – Scheme Funding: The Regulator's Tenth Analysis

31 July 2017

Eversheds Sutherland: Speedbrief 13 July 2017 – UK Pensions Speedbrief - Walker v Innospec: Supreme Court Case on Pension Benefits for Same-Sex Partner
Eversheds Sutherland: Speedbrief 20 July 2017 – UK Public Sector Pensions Speedbrief: Court Decision on LGPS Investment Strategy
Punter Southall: Briefing Note July 2017 – Pension Scheme Levies 2017/18

28 July 2017

Hymans Robertson: Current Issues July 2017 – [Queen's Speech 2017- Anti-money Laundering Regulations in Force - Government Overreached with LGPS Investment Guidance - Pension Schemes & the General Data Protection Regulation - New Pensions Ministers - HMRC Newsletter]
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Lords Committee (First Sitting) (19 July 2017)

27 July 2017

SI 1991/1304 – The Police Pensions (Additional Voluntary Contributions) Regulations 1991 (E/W) [police avc (e/w)] Added after user request. This version of the 1991 Regulations applies to England and Wales only. A version that applies to Scotland will be added to Perspective shortly.

24 July 2017

SI 2017/774 – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.

21 July 2017

Department for Work and Pensions: DWP Guides – Implementing a Cap on Early Exit Charges for Members of Occupational Pension Schemes
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Automatic Enrolment: Defined Benefit Alternative Quality Requirement and Provisions for Seafarers and Offshore Workers

20 July 2017

Department for Work and Pensions: State Pensions (State Pension Age) – State Pension Age Review

13 July 2017

Draft Regulations – The draft Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment No 2) Regulations 2017 (July 2017)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Consultation on Valuing Pensions for the Advice Requirement and Introducing New Consumer Protections - Government Response

12 July 2017

2016 CA: Gleeds v Briggs [Documentation - Deeds - Whether validly executed - Whether compromise possible on consequences - Whether breach of Pensions Act 1995 s91 when compromise agreed]

11 July 2017

SI 2017/717 – The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.

10 July 2017

The Pensions Regulator: S89 Reports June 2017 – BHS Pension Schemes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017 - Government Response

7 July 2017

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Second Reading (Lords) (5 July 2017)
Department for Work and Pensions/HM Treasury: Information & Awareness/Education/Pension Information (General) – Creating a Single Financial Guidance Body: Response to the Consultation

6 July 2017

Pension Protection Fund: Technical News Issue 9 – Technical News

5 July 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2017 – Pension Schemes Newsletter No 88 [psn088]
2017 USA: Knowlton v Anheuser-Busch Companies Pension Plan [Mergers and acquisitions - Corporate reconstructions - Spin offs & Whether change of contro - Whether members entitled to enhanced benefits on spin off]
2017 USA: Tussey v ABB [Investments - Fiduciary obligations - Whether breach - Whether loss even if breach - Legal fees]

30 June 2017

2017 USA: Barchock v CVS Health Corporation [Investments - Performance - Whether complaint can be made on poor performance where performance does not meet industry averages]
2017 ECJ: European Commission v Frieberger [Appeal - Civil Service - Officials - Change of status - Raising retirement age - Decision refusing the revaluation of reclamation rights to pension - Ne ultra petita - Error of law - Obligation to state reasons]
2017 USA: Jones v Singing River Health Services Foundation [Disputes - Litigation - Underfunded plan - Arbitration clause - Whether arbitration clause applied to third parties]
2017 ECJ: Secretary of State for Work and Pensions v Tolley [Disability living allowance - Whether gives credits for state pension - Whether gives credits while living abroad]

29 June 2017

The Pensions Regulator: Selected Research & Analysis - Scheme Funding Analysis 2017 – Scheme Funding Statistics: Valuations and Recovery Plans of UK Defined Benefit and Hybrid Pension Schemes

28 June 2017

Allen & Overy LLP: Pensions Prompt 23 June 2017 – New Money Laundering Compliance Duties for Pension Trustees

27 June 2017

The Pensions Regulator: S89 Reports June 2017 – Coats Pension Plan; Brunel Holdings Pension Scheme and Staveley Industries Retirement Benefits Scheme

21 June 2017

Punter Southall: Briefing Note June 2017 – IRM - Are you Maximising the Chance of Achieving your Pension Scheme's Objectives?
Punter Southall: Pensions Bulletin June 2017 – Pensions Bulletin: Quarterly Update

20 June 2017

Eversheds Sutherland: Speedbrief 2 June 2017 – UK Pensions Speedbrief: British Airways Plc v Airways Pension Scheme Trustee Limited - RPI or not RPI? The Debate Continues.
Hymans Robertson: Current Issues May 2017 – [Employer Debt: a New Option to Defer? - Finance Bill Pruned: MPAA Reduction & Advice Exemption Lost (for Now) - Pension Schemes Act 2017 Receives Royal Assent - Early Exit and Member-borne Commission Charge Consultation - Has RPI Been 'Materially Changed' or 'Otherwise Altered'? - Appeal Court Overturns Increase Ruling - Regulator will be More Interventionist - Rushed Change Allows Transfer of c-o Pensions in Payment - New Tools to Help Avoid Pension Scams - Pension Schemes Newsletter 86]
Hymans Robertson: Current Issues June 2017 – [DB Annual Funding Statement 2017 - General Election: Party (Pensions) Manifestos - Pension Schemes & the General Data Protection Regulation - Further Extension to Proposed Central Clearing Obligation for Pension Schemes - High Court Rejects Challenge to Trustees' Increase Power - Barber Equalization Claim Time-barred - Fraud Compensation Levy to be Charged in 2017/18
Norton Rose Fulbright: Commentary June 2017 – Pensions Briefing - The Pensions Regulator's Annual Funding Statement 2017 - A Robust Approach to the Supervision Of Scheme Funding

16 June 2017

PO-14680 – Mr S [PO-14680] Determinations from February 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

13 June 2017

Barnett Waddingham: Current Pensions Issues – Winter/Spring 2016-17

12 June 2017

2017 QB: Marathon Asset Management v Seddon [Investments - Asset management - Employment - Employment contract - Whether claim by asset manager against former employee - Client information]

8 June 2017

2017 QB: Fisher v Chief Constable of Northumbria [Police - Injury pension - Reduction - Grounds for reduction - Procedure - Judicial review - Backdating]
2017 ET: Sargeant v London Fire and Emergency Planning Authority [Discrimination - Age discrimination - Equal treatment - Provision of pension benefits differing according to age of employees as part of transitional arrangements - Whether breach of anti-discrimination laws]

7 June 2017

2017 Ct Sess: Knight v Sedgwick Noble Lowndes [Equal treatment - Equalisation - Whether correctly implemented - Whether claim against advisers - Professional negligence - Barber window]
2017 FTT (Tax): Morgan Lloyd Trustees v HMRC [Tax - Income tax - Scheme sanction charges - Unauthorised payments surcharge - Investments - Tangible movable property - Whether printing presses were immovable - Whether tax penalties excessive and in breach of human rights]

6 June 2017

2017 FTT (Tax): Arens v HMRC [State pensions - National Insurance Contributions - Class 2 contributions - Failure to pay contributions - Whether failure to pay contributions was due to ignorance or error - Whether ignorance or error was due to failure to exercise reasonable care]
2017 QB: Denning v Greenhalgh Financial Services [Personal pension - Advice - Subsequent advice - Dispute - Whether second adviser should have advised on negligence of first adviser]
2017 Fam: Goyal v Goyal (No 3) [Divorce - Pension overseas - Whether English rules can be applied to foreign pension rights]
2017 CA: NHS Business Services Authority v Young [Pensions Ombudsman - Appeal - NHS Pension Scheme - Public sector scheme - Defined Benefit scheme - Disability benefit - Degenerative condition - Whether caused by conditions of employment - Eggshell skull principle]

5 June 2017

The Pensions Regulator: S89 Reports June 2017 – Hoover Limited
2017 SC: Brewster [Judicial review - Equal treatment - Discrimination - Survivor's pension - Unmarried partner - Nomination - Failure to nominate - Whether discriminatory - Public sector scheme]

2 June 2017

The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform – Detailed Guidance for Employers Updated on TPR website in April 2017.

1 June 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2017 – Pension Schemes Newsletter No 87 [psn087]

25 May 2017

Eversheds Sutherland: Speedbrief 19 May 2017 – UK Pensions Speedbrief: British Airways plc v Airways Pension Scheme Trustee Limited - RPI or not RPI
Eversheds Sutherland: Speedbrief 23 May 2017 – UK Pensions Speedbrief: Annual Funding Statement for Defined Benefit Pension Schemes
Norton Rose Fulbright: Commentary April 2017 – Pensions Briefing - TPR's New Guidance on Setting and Monitoring Investment Strategies for Defined Benefits
Punter Southall: Briefing Note May 2017 – CMI 2016... Confirmation of a New Trend
Punter Southall: Briefing Note May 2017 – Pension Protection Levies: Proposals for 2018/19 to 2020/21

24 May 2017

Pension Schemes Act 2017: Explanatory Notes [psa17expl]

23 May 2017

2017 USA: Chamber of Commerce of the United States of America v Hugler [Legislation - Delegated legislation - Fiduciary rule - Whether proposed introduction of fiduciary rule for advisers was constitutional]

22 May 2017

2016 USA: Pension Benefit Guaranty Corporation v Findlay [Insolvency - Group liability to state insurer - Whether purchasers of assets of insolvent sponsor of defined benefit plan can be regarded as part of the sponsor's group and therefore liable]

19 May 2017

2016 Can: Dudumas v Superintendent of Financial Services [Benefits - Claim for additional benefits - Claim dismissed - Costs against member - When awarded]

18 May 2017

2016 USA: Hall v Elected Officials Retirement Plan [Benefits - Judges' pensions - Constitutional promise - Whether legal to amend constitution to reduce judges' pensions]
2014 Cook: Minister of Cook Islands Superannuation Fund v Arorangi Timberland [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
2016 USA: Prather v Sun Life [Benefits - Death benefits - Benefits payable on accident - Whether death after surgery after accident was a result of surgery or accident - Burden of proof]
2016 USA: Rosen v Prudential Retirement (Ferguson Enterprises Retirement Plan) [Investments - Fiduciary obligations of fund managers - Fiduciary obligations of plan sponsors - Whether wide choice of funds, some with higher fees, is breach of fiduciary obligations - Whether revenue-sharing involves breach of fiduciary obligations]

16 May 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2017 – Pension Schemes Scottish Rate of Income Tax Newsletter
The Pensions Regulator: Statements – Annual Funding Statement for Defined Benefit Pension Schemes 2017

15 May 2017

The Pensions Regulator: S89 Reports May 2017 – Johnsons Shoes Company ('Johnsons')
2016 PC: Arorangi Timberland v Cook Islands National Superannuation Fund [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
2016 PC: Barrow v St Lucia [Benefits - Year of service - Judges - St Lucia - Eastern Caribbean Supreme Court - Whether need to complete ten years of service to be eligible - Legitimate expectation]

12 May 2017

2016 Can: Bricklayers Pension Plan v Information and Privacy Commissioner, Ontario [Freedom of information - Disclosure - Plan documents - Financial information - Whether confidential]
2015 USA: Fidelity ERISA Float Litigation [Trustee - Fiduciary obligations - Trustee acting as asset manager - Whether float account in breach of fiduciary obligations]
2016 Can: Tibbett & Britten Group Canada Inc v Sobeys Inc [Mergers and acquisition - Reversal of merger - Liability to fund plan - Whether first employer retained liability for pension deficit relevant to period of service granted during ownership of second employer]

11 May 2017

2016 USA: Disney ERISA Litigation [Investments - Defined contribution plan - Choice of investments - Choice included mutual fund with a single investment - Whether breach of plan rules]
2016 Can: Kalawarny Estate v Fife [Divorce - Separation - Common law marriage - Death of partner - Whether entitled to division of pension benefits]

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