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    New and Recently Amended documents

    This document summarises details of materials:
    • recently added to Perspective; and
    • currently on Perspective which have changed significantly (indicated by italics);
    Parliamentary answers and questions are not included in the list. Minor changes to documents are also excluded.

    New and Recently Amended Documents

    15 November 2019
    13 November 2019
    • Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
    12 November 2019
    11 November 2019
    8 November 2019
    7 November 2019
    6 November 2019
    5 November 2019
    1 November 2019
    31 October 2019
    29 October 2019
    28 October 2019
    25 October 2019
    24 October 2019
    23 October 2019
    22 October 2019
    • 2002 CA: Matthews v Ministry of Defence [Procedure - Military service - Injuries suffered during military service - Whether state can preclude claims in tort being made against it - Sovereign immunity - Human rights]
    21 October 2019
    18 October 2019
    17 October 2019
    16 October 2019
    • Pension Schemes Bill 2019/20 [HL Bill 5] (15 October 2019) Bill as introduced in the House of Lords [HL Bill 5]. Please note that the Bill is still in the process of being edited. Updated versions will be added to Perspective over the course of the next few days.
    • PO-22843  – Mr E [PO-22843] Determinations from July 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
    14 October 2019
    • 2019 FTT (Tax): Clark v HMRC [Benefits - Surrender of benefits - Surrender of pension - Taxation - Settlement agreement - Employer-financed retirement benefit scheme (EFRBS)]
    10 October 2019
    8 October 2019
    7 October 2019
    • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24  – FPS Bulletin 24 - September 2019 [fpsbull24]
    • 2017 CCC: Arif v Berkeley Burke SIPP Administration Litigation - Group litigation - Self-invested personal pensions - Appropriate court - Whether a group litigation order is appropriate where every claim will need to be considered on its merits]
    • 2019 UT: Chappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]
    4 October 2019
    3 October 2019
    2 October 2019
    • The Pensions Regulator: Guidance - Regulatory Guidance  – DB Investment Updated September 2019 to reflect changes arising from The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018. Please note that these changes are still in the process of being edited.
    1 October 2019
    • Government Actuary's Department: LGPS (Scotland) Guidance 10 September 2019  – Late Retirement
    • Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on CMA requirements for consultancy and fiduciary management market, legislative changes to encourage shareholder engagement and cost transparency initiatives
    27 September 2019
    26 September 2019
    25 September 2019
    • The Pensions Regulator: Guidance - Other Guidance and Documents  – Record-keeping
    20 September 2019
    19 September 2019
    • Spotlight on Pensions Bulletin: LeGrand View September 2019  – Taxing Times
    18 September 2019
    17 September 2019
    16 September 2019
    13 September 2019
    12 September 2019
    11 September 2019
    • 2019 FTT (General Regulatory Chamber): EC2 Master v The Pensions Regulator [The Pensions Regulator - Chairman's statement - Breach of requirement - Penalty - Whether appropriate - Quantum of penalty]
    • 2019 EAT: Engel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]
    10 September 2019
    9 September 2019
    • 2019 CA: Langford v Secretary of State for Defence [Benefits - Survivor - Partner - Cohabiting partner - Whether exclusion of partner married to someone else is permissible - Discrimination - Human rights - Public sector schemes]
    6 September 2019
    5 September 2019
    4 September 2019
    3 September 2019
    • Local Government Association: TPS Bulletins Bulletin 64  – TPS Bulletin 64 - August 2019 [tpsbull064] We are pleased to announce that the Teachers' Pensions Bulletins are now available on Perspective.
    30 August 2019
    • PO-21243  – Mr R [PO-21243] Determinations from May 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
    • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 48  – Countdown Bulletin (August 2019)
    • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2019  – Pension Schemes Newsletter 113 [psn113]
    29 August 2019
    28 August 2019
    • Government Actuary's Department: LGPS (E&W) Guidance 28 June 2019  – Late Retirement
    23 August 2019
    21 August 2019
    19 August 2019
    15 August 2019
    14 August 2019
    • 2018 USA: Jander v International Business Machines [Investments - Investment in employer's stock - Whether fiduciary obligation to avoid such stock where trustees aware of factors affecting value of stock]
    • 2019 USA: Muri v National Indemnity Company [Investments - Pooled funds - Whether prudent investment - Defined contribution plan - Absence of investment plan - Whether absence of plan indicates imprudence]
    9 August 2019
    8 August 2019
    • Local Government Pensions Committee: LGPC Bulletin 187  – LGPC Bulletin - July 2019 [lgpcbull187]
    • House of Commons: Investment (Investment Consultants Market) HC 1476  – Pension Costs and Transparency - Twenty-Ninth Report of Session 2017-19
    • 2019 QB: Carter v Chelmsford Crown Court [Benefits - Discrimination - Equal treatment - Survivor's pension - Whether post-retirement spouses can be excluded from benefit - Contingent claims - Whether correct procedure is a claim for declaratory relief or a judicial review - Procedure]
    • 2018 ET: Tomos v Institute and Faculty of Actuaries [Actuaries - Qualification - Equal treatment - Discrimination on grounds of nationality - Whether discrimination in jurisdiction of qualifying state - Time limits for complaint]
    • 2019 Ch: Vannin Capital PCC v RBoS Shareholders Action Group [Disputes - Class actions - Securities class action - Evidence - Post settlement arrangements - Litigation funding - Whether pension fund complainant must disclose evidence -Disclosure]
    • The Pensions Regulator: Guidance - Code-related Guidance No 13  – Communicating and Reporting Updated to reflect amendments to legislation regarding the provision of information about pooled funds and the bringing together of Pension Wise, the Pensions Advisory Service and the Money Advice Service into the Money and Pensions Service.
    • The Pensions Regulator: Guidance - Code-related Guidance No 13  – Value for Members Updated to reflect the fact that an industry led body: The Cost Transparency Initiative, has produced standardised templates.
    7 August 2019
    • 2018 UT: Department of Work and Pensions v Goulding [State pension credit - Social security - Whether account to be taken of notional personal pension not drawn - Income drawdown plan - Whether to be taken into account - Whether payments from income drawdown are capital or income]
    6 August 2019
    5 August 2019
    31 July 2019
    30 July 2019
    29 July 2019
    26 July 2019
    25 July 2019
    • Spotlight on Pensions Bulletin: LeGrand View July 2019  – Climates Changing Earlier editions can be found under "Commentary" in the Table of Documents
    24 July 2019
    23 July 2019
    18 July 2019
    16 July 2019
    15 July 2019
    • PO-19320  – Ms R [PO-19320] Determinations from April 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
    • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21  – FPS Bulletin 21 - June 2019 [fpsbull21]
    • 2019 ET: Davda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
    • 2019 Ch: PS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
    • 2019 Ch: Sheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]
    12 July 2019
    8 July 2019
    5 July 2019
    4 July 2019
    1 July 2019
    28 June 2019
    27 June 2019
    25 June 2019
    • 2019 Jer: States Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]
    18 June 2019
    17 June 2019
    14 June 2019
    • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20  – FPS Bulletin 20 - May 2019 [fpsbull20]
    • 2019 UT: FE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
    13 June 2019
    12 June 2019
    10 June 2019
    7 June 2019
    6 June 2019
    • 2019 UT: Kirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable affected by private agreement to share the pensions]
    • 2019 UT: Troudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
    • 2019 UT: Vive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
    • 2019 UT: Wainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
    4 June 2019
    • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45  – Countdown Bulletin (May 2019)
    • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019  – Pension Schemes Newsletter 110 [psn110]
    • 2019 CA: Deakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]
    • 2019 Ch: KeyMed v Hillman (Olympus) [Directors' benefits - Establishment of plan - Whether conflict of duty to directors and sponsor - Whether breach of duty to sponsor employer - Whether a trustee of an employee pension scheme, when acting in that capacity, owes duties to the sponsoring company]
    28 May 2019
    24 May 2019
    22 May 2019
    21 May 2019
    20 May 2019
    17 May 2019
    • PO-20080  – Miss D [PO-20080] Determinations from March 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
    14 May 2019
    10 May 2019
    8 May 2019
    • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19  – FPS Bulletin 19 - April 2019 [fpsbull19]
    • 2019 Ch: Booth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]
    • 2019 A-G: Safeway v Newton [Normal pension age - Equalisation - Discrimination - Equal treatment - Whether date of equalisation depends on legal formalities]
    3 May 2019
    1 May 2019
    30 April 2019
    • Pension Protection Fund: Guidance - Trustees  – Important Areas for Trustees' Action: Contingency Planning for Employer Insolvency
    • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019  – Pension Schemes Newsletter 109 [psn109]
    • The Pensions Regulator: S89 Reports April 2019  – Oxfordshire County Council Pension Fund
    • 2019 Ire: F v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
    • 2019 Can: Sparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
    • 2019 USA: Wilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]
    29 April 2019
    26 April 2019
    25 April 2019
    24 April 2019
    18 April 2019
    17 April 2019
    16 April 2019
    12 April 2019
    11 April 2019
    10 April 2019
    • 2019 Ch: Briggs v Alexander Clay [Procedure - Litigation - Tripartite litigation - Without prejudice communications - Whether disclosure compellable]
    • Department for Work and Pensions: DWP Guides  – Your State Pension Explained Updated on GOV.UK with the new amounts from 8 April 2019.
    9 April 2019
    • 2019 UT: Burns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
    • 2019 Ch: Capita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]
    5 April 2019
    3 April 2019
    2 April 2019
    1 April 2019
    28 March 2019
    27 March 2019
    26 March 2019
    25 March 2019
    21 March 2019
    20 March 2019
    19 March 2019
    18 March 2019
    14 March 2019
    13 March 2019
    12 March 2019
    11 March 2019
    8 March 2019
    7 March 2019
    6 March 2019
    • 2018 CA: The Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]
    5 March 2019
    4 March 2019
    1 March 2019
    28 February 2019
    27 February 2019
    26 February 2019
    25 February 2019
    • PO-19257  – Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
    22 February 2019
    21 February 2019
    20 February 2019
    18 February 2019
    15 February 2019
    13 February 2019
    12 February 2019
    11 February 2019
    8 February 2019
    7 February 2019
    • 2018 FTT (Tax): Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
    • 2018 FTT (Tax): Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]
    6 February 2019
    5 February 2019
    • Norton Rose Fulbright: Commentary January 2019  – Reasons to be Cheerful
    • 2018 UT: Clark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]
    4 February 2019
    31 January 2019
    30 January 2019
    29 January 2019
    28 January 2019
    25 January 2019
    24 January 2019
    23 January 2019
    22 January 2019
    21 January 2019
    18 January 2019
    15 January 2019
    11 January 2019
    10 January 2019
    9 January 2019
    8 January 2019
    • 2018 QB: Berkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]
    7 January 2019
    • 2018 QB: British Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
    • 2018 CA: Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]
    4 January 2019
    21 December 2018
    20 December 2018
    19 December 2018
    • PO-15248  – Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
    18 December 2018
    14 December 2018
    13 December 2018
    12 December 2018
    11 December 2018
    10 December 2018
    7 December 2018
    6 December 2018
    5 December 2018
    4 December 2018
    • XPS Pensions: Briefing Note 2018 No. 15  – DC Governance: Under an Ever-Brighter Spotlight
    • 2018 Aus: Amaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
    • 2018 USA: Wengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]
    3 December 2018
    • 2018 USA: Chendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
    • 2018 USA: Pearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
    • 2018 USA: Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]
    30 November 2018
    29 November 2018
    28 November 2018
    27 November 2018
    26 November 2018
    23 November 2018
    22 November 2018
    21 November 2018
    • 2018 FTT (Tax): Bella Figura v HMRC [Investments - Loans - Tax - Small self-administered scheme (SASS) - Whether plan approved by authoritiesUnauthorised payments - Scheme sanction charge]
    • 2018 QB: R (on the application of Elmes) v Essex County Council [Judicial review - Local Government Pension Scheme - Survivor's pension - Absence of nomination letter - Whether benefit payable - Whether rules in breach of Human Rights Act]
    20 November 2018
    19 November 2018
    • 2018 FTT (Tax): Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]
    16 November 2018
    14 November 2018
    13 November 2018
    • 2018 UT: Burns v Financial Conduct Authority [Advice - Transfers from workplace pension schemes - Transfers to self-invested personal pension plans - Whether advice was suitable - Regulatory fines - Regulatory disbarment - Whether penalties were reasonable]
    8 November 2018
    • Finance (No 3) Bill 2017/19 [Bill 282] (1 November 2018) Bill as introduced
    • Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Delivering Collective Defined Contribution Pension Schemes
    • 2018 SC: Barnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
    • 2018 FTT (Tax): Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
    • 2018 ECJ: O'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
    • 2018 Ch: Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]
    7 November 2018
    6 November 2018
    5 November 2018
    2 November 2018
    1 November 2018
    31 October 2018
    30 October 2018
    29 October 2018
    26 October 2018
    25 October 2018
    24 October 2018
    23 October 2018
    19 October 2018
    18 October 2018
    16 October 2018
    15 October 2018
    12 October 2018
    11 October 2018
    4 October 2018
    3 October 2018
    2 October 2018
    28 September 2018
    27 September 2018
    • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2018  – Pension Schemes Newsletter 103 [psn103]
    • 2015 FTT (Tax): J&A Young (Leicester) v HMRC [Taxation - Scheme sanction charges - Investment - Property investment - Residential property investment - Whether investment property taxable - Small self-administered scheme (SASS) - Investment regulated pension scheme]
    26 September 2018
    24 September 2018
    21 September 2018
    20 September 2018
    19 September 2018
    18 September 2018
    17 September 2018
    14 September 2018
    13 September 2018
    7 September 2018
    6 September 2018
    5 September 2018
    4 September 2018
    • 2018 Ch: G4S Trustees v G4S [Benefits - Funding - Scheme closure - Liabilities - Multi-employer scheme - Scheme closed to new members - Pensionable service - s75 liabilities - Whether the existence of the final salary link meant that the employed deferred members were or were not in 'pensionable service' as statutorily defined - Procedure - Part 8 application]
    31 August 2018
    30 August 2018
    29 August 2018
    24 August 2018
    23 August 2018
    • PO-12763  – Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
    • 2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]
    21 August 2018
    • 2018 USA: 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]
    20 August 2018
    17 August 2018
    16 August 2018
    15 August 2018
    10 August 2018
    • 2018 FTT (Tax): Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
    • 2017 Aus: Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]
    9 August 2018
    • House of Commons: Savings (General)  – Household Finances: Income, Saving and Debt: Nineteenth Report of Session 2017-19
    • 2018 CA: British Airways v Airways Pension Scheme Trustee [Benefits - Inflation protection - Index used - Change of index from retail prices index to consumer prices index - Trustee discretion to augment benefits - Extent of use of discretion - Whether trustees had right to use discretion to reverse impact of change of index - Whether the trustees had validly exercised the power of amendment contained the trust deed when they conferred on themselves a power to review and at their discretion increase the annual rate of pension payable under the scheme beyond what would otherwise be permitted under the rules]
    • 2018 USA: McGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]
    8 August 2018
    • PO-4066  – Mr W [PO-4066] Determinations from June 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
    • 2018 USA: Haley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
    • 2018 A-G: Hampshire v PPF [Insolvency - Pensions Protection Fund - Level of protection - Whether Insolvency Directive requires minimum levels of compensation]
    6 August 2018
    • PO-18604  – Mr D [PO-18604] Determinations from May 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
    3 August 2018
    • 2018 Aus: Sharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]
    1 August 2018
    31 July 2018
    27 July 2018
    26 July 2018
    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
    23 July 2018
    20 July 2018
    19 July 2018
    18 July 2018
    17 July 2018
    13 July 2018
    12 July 2018
    11 July 2018
    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
    4 July 2018
    2 July 2018
    29 June 2018
    27 June 2018
    26 June 2018
    25 June 2018
    22 June 2018
    21 June 2018
    20 June 2018
    19 June 2018
    13 June 2018
    12 June 2018
    • 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
    8 June 2018
    7 June 2018
    1 June 2018
    31 May 2018
    25 May 2018
    23 May 2018
    22 May 2018
    18 May 2018
    16 May 2018
    15 May 2018
    14 May 2018
    27 April 2018
    26 April 2018
    25 April 2018
    23 April 2018
    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.
    12 April 2018
    11 April 2018
    5 April 2018
    4 April 2018
    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
    28 March 2018
    27 March 2018
    26 March 2018
    23 March 2018
    22 March 2018
    21 March 2018
    20 March 2018
    19 March 2018
    9 March 2018
    8 March 2018
    6 March 2018
    5 March 2018