Table of Documents
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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
17 October 2018
-
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
16 October 2018
-
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – MFR Conversion Appendix
-
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Deficit-Reduction Contributions Appendix
-
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Contingent Asset Appendix
15 October 2018
-
Pension Protection Fund: Consultation Documents and Responses – The 2019/20 Pension Protection Levy Consultation Document
-
Pension Protection Fund: Levy Determinations - 2019/20 Draft Pension Protection Levy 2019/20 – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2019-31 March 2020
-
House of Commons: Savings (General) – Household Finances: Income, Saving and Debt: Government Response to the Committee's Nineteenth Report: Seventh Special Report of Session 2017-19
-
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 October 2018 added
12 October 2018
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Policy Consultation
11 October 2018
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 37 – Countdown Bulletin (October 2018)
-
The Pensions Regulator: S89 Reports September 2018 – Martin Currie Retirement and Death Benefits Plan
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The Pensions Regulator: S89 Reports October 2018 – Salvus Master Trust: Gowling WLG Trust Corporation Limited, Able Governance Ltd, Clark Benefit Consulting Ltd and Mr Steve Rumbles
4 October 2018
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The Pensions Regulator: Consultation - Consultation Reports and Responses – Master Trust Authorisation: Supervision and Enforcement Policy - Consultation Response
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The Pensions Regulator: Strategy and Policy – Master Trust Authorisation: Supervision and Enforcement Policy
3 October 2018
-
Financial Guidance and Claims Act 2018 [fgca18] The effects of SI 2018/1029 are included in this update.
2 October 2018
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SI 2018/1029 – The Financial Guidance and Claims Act 2018 (Commencement No 3 and Transitory Provisions (Modification)) Regulations 2018 The effects of these Regulations will be included in a future update.
28 September 2018
-
Pensions Policy Institute: PPI Briefing Note Number 108 – Do Default Investment Strategies Align with Members' Needs?
27 September 2018
-
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
-
SI 2018/1030 – The Occupational Pension Schemes (Master Trusts) Regulations 2018 [master trusts] This Statutory Instrument has been made in substitution of SI 2018/983 which did not reflect the correct version of that SI as laid in draft and approved by Parliament.
24 September 2018
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Government Actuary's Department: Local Government (2018) – Academies LGPS Pension Arrangements - 2016 Valuation Analysis
21 September 2018
-
2018 ECJ: Instituto Nacional de la Seguridad Social v Marques [Cross-border benefits - Whether state pension benefits should be reduced where in receipt of state pension from another state - Whether a disability pension paid after retirement is to be regarded as a retirement pension]
-
2018 ECJ: Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
20 September 2018
-
Government Actuary's Department: Technical Bulletins – Public Service Pension Schemes: Valuations Update
-
Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Schemes: Consultation on Amendments to Survivors' Benefits in the 2006 Scheme and Other Minor Amendments to the Firefighters' Pension Schemes - Consultation Response
19 September 2018
-
Department for Work and Pensions: DWP Guides – Reporting of Costs, Charges and Other Information: Guidance for Trustees and Managers of Relevant Occupational Schemes
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2018 – Relief at Source Pension Schemes Newsletter [psn103a]
-
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Clarifying and Strengthening Trustees' Investment Duties - Government Response
18 September 2018
-
2018 Ct Sess: Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]
17 September 2018
-
2018 ECJ: MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]
14 September 2018
13 September 2018
-
HM Treasury: Directions 6 September 2018 – The draft Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) Directions 2018
-
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Changes to Pension Protection Fund Compensation Regulations: Government Response
-
SI 2018/988 – The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018 Amendments made by these Regulations are included in this update.
7 September 2018
-
House of Commons (October 2014 onwards): Written Statements – Quadrennial Valuations of the Public Service Pension Schemes; National Insurance Contributions (State Pension) (6 September 2018)
-
Pension Protection Fund: Guidance - Valuation Version 5 – Additional Information for Carrying out a Section 143 Valuation
6 September 2018
-
SI 2018/965 – The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.
5 September 2018
-
House of Commons (October 2014 onwards): Written Statements – Pensions Update (4 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]
3 September 2018
-
The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Part 10 - Value for Members
31 August 2018
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2018 – Pension Schemes Newsletter 102 [psn102]
-
2015 Ct Sess: Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]
30 August 2018
-
2018 Ct Sess: Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]
24 August 2018
-
Norton Rose Fulbright: Commentary August 2018 – Pensions Briefing: Fines for Not Keeping Up with The Pensions Regulator's Quality Standards on Chairs' Statements
-
XPS Pensions: Briefing Note No. 07 – Equitable Life - Is the End Near?
-
XPS Pensions: Briefing Note No. 08 – Is it Time for Collective DC?
-
XPS Pensions: Briefing Note No. 09 – Are Your DC Members Getting Value for Money?
-
The Pensions Regulator: Compliance and Enforcement Updates April - June 2018 – Compliance and Enforcement: Quarterly Bulletin April - June 2018
-
2018 USA: Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
-
2018 USA: Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]
23 August 2018
-
PO-12763 – Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
-
2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]
21 August 2018
-
2018 USA: 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]
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2018 USA: Divane v Northwestern University [Defined contribution plans - Investments - United States - Whether invested in prohibited transactions - Whether sponsor is a fiduciary - Fiduciary duties]
-
2017 Aus: LLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]
20 August 2018
-
2018 USA: Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
-
2018 USA: Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]
17 August 2018
-
2018 USA: Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
-
2018 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]
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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)
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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
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]
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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
-
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
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Burges Salmon: Burges Salmon Legal Update 24 July 2018 – Enforcing Pension Obligations: The Pensions Regulator Needs a Flexible Time Limit
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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
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
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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?
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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: 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
-
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.
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
-
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
-
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
-
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 Regulations 1998 [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
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
-
Department for Work and Pensions: DWP Guides – Bulk Transfers Without Consent: Money Purchase Benefits Without Guarantees - Guidance for Trustees
11 May 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
-
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
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
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
-
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 2018/367 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2018 [auto enrol earn trig 18]
15 March 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 2018/333 – 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
-
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
-
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 (replaced)
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
26 February 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.
-
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
-
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.
14 February 2018
13 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
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
-
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
-
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
-
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
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2017 – Pension Schemes Newsletter 94 [psn094]
9 January 2018
-
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2017) [purple17]
3 January 2018
22 December 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 2017/433 – 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
-
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
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.
-
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
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
-
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
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Finance (No 2) Act 2017 [fa17(2)] Selected provisions only
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SI 2017/1104 – The Occupational Pensions (Revaluation) Order 2017
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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]
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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
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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]
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2017 ECJ: Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]
16 November 2017
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House of Commons (October 2014 onwards): Written Statements – Pensions (Cap on Member-borne Charges) (16 November 2017)
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Department for Work and Pensions: DWP Guides – Safeguarded-flexible Pension Benefits: Simplified Valuation and Introduction of Personalised Risk Warnings
15 November 2017
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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
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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]
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HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 30 – Countdown Bulletin (November 2017)
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HM Revenue & Customs: HMRC Tax Manuals BIM46000 – Specific Deductions: Pension Schemes [bim46000] Updated to include links to the Pensions Tax Manual
13 November 2017
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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.
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Financial Guidance and Claims Bill 2017/19 [HL Bill 70] (31 October 2017) Bill as amended on report
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Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2017
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Punter Southall: Briefing Note October 2017 – Pension Protection Levies Update: 2018/19 Year and Beyond
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Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (Second Day) (Lords) (31 October 2017)
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Pension Protection Fund: Statements of Investment Principles – Statement of Investment Principles [ppf sips]
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SI 2017/1084 – The Teachers' Pensions Schemes (Miscellaneous Amendments) Regulations 2017 Amendments made by these Regulations are included in this update
9 November 2017
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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?
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Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft National Employment Savings Trust (Amendment) Order 2018 - Public Consultation
8 November 2017
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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
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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
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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
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HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2017 – Pension Schemes Newsletter No 92 [psn092]
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2017 FTT (Tax): Aim (Perth) v HMRC [Small scheme - Investments - Taxation - Scheme sanction charge]
2 November 2017
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Data Protection Bill 2017/19 [HL Bill 66] (13 September 2017) Added after user request
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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
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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
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Finance Bill 2017/19 [Bill 116] (24 October 2017) Bill as amended in Committee. Selected provisions only.
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Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Disclosure of Costs, Charges and Investments in DC Occupational Pensions - Public Consultation
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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
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Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (First Day) (Lords) (24 October 2017)
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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
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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)
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HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 29 – Countdown Bulletin (November 2017)
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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
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2017 CA: Amin v Amin [Divorce - Overseas divorce - Financial relief - Pension rights - Whether partial or total transfer of pension rights]
10 October 2017
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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
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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
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Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – A Guide to the Pension Protection Levy 2017/18
2 October 2017
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Eversheds Sutherland: Speedbrief 13 September 2017 – UK Pensions Speedbrief: Update on Implications of New Money Laundering Regime for Pension Scheme Trustees
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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]