Table of Documents

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New and Recently Amended documents

ABOUT THIS DOCUMENT

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

19 October 2017
  • The Pensions Regulator: 21st Century Trusteeship  – 21st Century Trusteeship Part 2 - Clear Roles and Responsibilities added
17 October 2017
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 28  – Countdown Bulletin (October 2017)
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 29  – Countdown Bulletin (November 2017)
  • 2017 FTT (Tax)Twaite v HMRC [Taxation - Lifetime Allowance - Enhanced Protection - Time limits - Reasonable excuse for missing time limits for notification to HMRC - Whether adviser's mistake is reasonable excuse - Lifetime allowance charge]
  • Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 16A-16D)
16 October 2017
10 October 2017
5 October 2017
3 October 2017
2 October 2017
29 September 2017
26 September 2017
21 September 2017
20 September 2017
  • Pendragon: Pensions Reference Materials  – Pension Fundamentals - a Guide to Pensions [fundamentals] This update includes the new pension advice allowance and the reduction in the money purchase annual allowance, both of which have been reinstated in the latest Finance Bill; amending regulations extending the requirement to ensure that some transfers other than from safeguarded rights are advised; further measures to impede pension scams; and new rules to impose a charge cap on certain schemes and ban recovery of some costs on others.
19 September 2017
14 September 2017
13 September 2017
12 September 2017
8 September 2017
5 September 2017
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2017  – Pension Schemes Newsletter No 90 [psn090]
  • 2017 ChDalriada Trustees v McAuley [Trustees - Breach of trust - Pensions liberation - Claim against former trustees by replacement trustees - Investments - Breach of duty of care in relation to investments]
  • 2017 CanSabean v Portage La Prairie Mutual Insurance [Insurance - Deductions - Damages for injuries - Tortfeasor's insurance coverage inadequate to cover award - Insured's policy endorsement stipulating that amounts recoverable under 'any policy of insurance providing disability benefits or loss of income benefits or medical expense or rehabilitation benefits' must be deducted from shortfall of damages award in determining amount payable by insurer - Whether Canada Pension Plan was a 'policy of insurance providing disability benefits' within meaning of the endorsement]
  • 2017 USASchieber v Commissioner of Internal Revenue [Insolvency - Whether a pension is an asset to be computed in the insolvency - Bankruptcy]
4 September 2017
  • 2017 CABradbury v BBC [Benefits - Amendments - Whether benefit amendments were within the employer's powers - Whether breach of duty of confidence and good faith]
1 September 2017
31 August 2017
  • PO-12296  – Mr H [PO-12296] Determinations from April 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
30 August 2017
  • 2017 ChThales UK v Thales Pension Trustees [Indexation - Change of index from RPI to CPI - Whether rules permitted the change - Application to the court for determination on powers to amend]
24 August 2017
23 August 2017
22 August 2017
21 August 2017
18 August 2017
17 August 2017
16 August 2017
15 August 2017
11 August 2017
7 August 2017
  • 2017 CAFDR v Dutton [Variation - Modification - Indexation - Whether amendment applies to future accruals only, or two all accruals - Statutory protection of members' rights - Whether protection applies to annual calculation or to compound calculation of effect of variation]
  • 2017 CAHarrod v West Midlands Police [Discrimination - Equal treatment - Age discrimination - Class action - Whether redundancy programme which selects older employees for retirement is discriminatory]
4 August 2017
3 August 2017
1 August 2017
31 July 2017
27 July 2017
25 July 2017
24 July 2017
21 July 2017
20 July 2017
13 July 2017
12 July 2017
  • 2016 CAGleeds v Briggs [Documentation - Deeds - Whether validly executed - Whether compromise possible on consequences - Whether breach of Pensions Act 1995 s91 when compromise agreed]
11 July 2017
10 July 2017
7 July 2017
6 July 2017
  • Pension Protection Fund: Technical News Issue 9  – Technical News
5 July 2017
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2017  – Pension Schemes Newsletter No 88 [psn088]
  • 2017 USAKnowlton v Anheuser-Busch Companies Pension Plan [Mergers and acquisitions - Corporate reconstructions - Spin offs & Whether change of contro - Whether members entitled to enhanced benefits on spin off]
  • 2017 USATussey v ABB [Investments - Fiduciary obligations - Whether breach - Whether loss even if breach - Legal fees]
29 June 2017
28 June 2017
27 June 2017
21 June 2017
16 June 2017
  • PO-14680  – Mr S [PO-14680] Determinations from February 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
13 June 2017
12 June 2017
  • 2017 UTHMRC v Sippchoice [Income tax - Scheme sanction charges - Unauthorised payments - FA 2009 s 269 - Whether scheme administrator reasonably believed that no unauthorised payment was being made - Whether previous tribunal erred in its interpretation and application of the test of reasonableness - Whether previous tribunal made an error of law in its findings of fact]
  • 2017 QBMarathon Asset Management v Seddon [Investments - Asset management - Employment - Employment contract - Whether claim by asset manager against former employee - Client information]
8 June 2017
7 June 2017
  • 2017 Ct SessKnight v Sedgwick Noble Lowndes [Equal treatment - Equalisation - Whether correctly implemented - Whether claim against advisers - Professional negligence - Barber window]
  • 2017 FTT (Tax)Morgan Lloyd Trustees v HMRC [Tax - Income tax - Scheme sanction charges - Unauthorised payments surcharge - Investments - Tangible movable property - Whether printing presses were immovable - Whether tax penalties excessive and in breach of human rights]
6 June 2017
  • 2017 FTT (Tax)Arens v HMRC [State pensions - National Insurance Contributions - Class 2 contributions - Failure to pay contributions - Whether failure to pay contributions was due to ignorance or error - Whether ignorance or error was due to failure to exercise reasonable care]
  • 2017 QBDenning v Greenhalgh Financial Services [Personal pension - Advice - Subsequent advice - Dispute - Whether second adviser should have advised on negligence of first adviser]
  • 2017 FamGoyal v Goyal (No 3) [Divorce - Pension overseas - Whether English rules can be applied to foreign pension rights]
  • 2017 CANHS Business Services Authority v Young [Pensions Ombudsman - Appeal - NHS Pension Scheme - Public sector scheme - Defined Benefit scheme - Disability benefit - Degenerative condition - Whether caused by conditions of employment - Eggshell skull principle]
5 June 2017
  • The Pensions Regulator: S89 Reports June 2017  – Hoover Limited
  • 2017 SCBrewster [Judicial review - Equal treatment - Discrimination - Survivor's pension - Unmarried partner - Nomination - Failure to nominate - Whether discriminatory - Public sector scheme]
2 June 2017
1 June 2017
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2017  – Pension Schemes Newsletter No 87 [psn087]
  • 2017 ChBritish Airways v Airways Pension Scheme Trustee [Trustees - Trustee discretion - Indexation - Pension increases - Inflation protection - Change of government index - Amendment - Whether improper purposes involved in amending rules to introduce power to grant discretionary increases]
25 May 2017
23 May 2017
22 May 2017
  • 2016 USAPension Benefit Guaranty Corporation v Findlay [Insolvency - Group liability to state insurer - Whether purchasers of assets of insolvent sponsor of defined benefit plan can be regarded as part of the sponsor's group and therefore liable]
19 May 2017
18 May 2017
  • 2016 USAHall v Elected Officials Retirement Plan [Benefits - Judges' pensions - Constitutional promise - Whether legal to amend constitution to reduce judges' pensions]
  • 2014 CookMinister of Cook Islands Superannuation Fund v Arorangi Timberland [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
  • 2016 USAPrather v Sun Life [Benefits - Death benefits - Benefits payable on accident - Whether death after surgery after accident was a result of surgery or accident - Burden of proof]
  • 2016 USARosen v Prudential Retirement (Ferguson Enterprises Retirement Plan) [Investments - Fiduciary obligations of fund managers - Fiduciary obligations of plan sponsors - Whether wide choice of funds, some with higher fees, is breach of fiduciary obligations - Whether revenue-sharing involves breach of fiduciary obligations]
16 May 2017
15 May 2017
12 May 2017
11 May 2017
  • 2016 USADisney ERISA Litigation [Investments - Defined contribution plan - Choice of investments - Choice included mutual fund with a single investment - Whether breach of plan rules]
  • 2016 CanKalawarny Estate v Fife [Divorce - Separation - Common law marriage - Death of partner - Whether entitled to division of pension benefits]
10 May 2017
  • Finance Act 2017 [fa17] All amendments made by Schedules 3 and 4 are included in this update.
9 May 2017
8 May 2017
5 May 2017
  • 2016 CanKorfage v The Queen [Tax - Internationa - Exchange rate - Taxation levels - Tax exempt amounts - Date at which tax exempt amounts arises]
4 May 2017
2 May 2017
28 April 2017
  • 2016 CanMcKearney-Morgan v Morgan [Divorce - Pensions sharing - Canada - Nova Scotia - Conflict of laws - Whether limit on amount of sharing]
  • 2016 SANdaba v Ndaba [Divorce - South Africa - Community property - Whether pensions can form part of community property - Pension sharing - Whether non-family courts had jurisdiction]
27 April 2017
25 April 2017
24 April 2017
20 April 2017
19 April 2017
  • 2016 FTT (Tax)White v HMRC [Self-invested personal pension - Investments - Loan to member - Unauthorised payment charge]
18 April 2017
  • 2017 UTDanvers v HMRC [Self-invested personal pension - Investments - Unauthorised payment charge - Whether payable]
  • 2017 UTHMRC v Parry (Staveley) [Transfers - Inheritance tax - Whether transfer of funds to a personal pension plan was a transfer of value - Inheritance Tax Act 1984, s 3(1) and s 10 - Whether deceased's omission to take lifetime pension benefits to be treated as a disposition and transfer of value and subject to inheritance tax]
  • 2016 CCHogg v Crutes [Divorce - Advice - Whether lawyers gave sufficient and appropriate advice in relation to the allocation of pension rights between husband and wife - Evidence]
13 April 2017
  • 2017 FTT (Tax)O'Mara v HMRC [Taxation - Unauthorised payment surcharge - Use of investment scheme - Scheme promoted by unauthorised persons - Whether just and reasonable to impose surcharge]
  • 2016 UTSW v Secretary of State for Work and Pensions [State benefits - State pension credit - Age of recipient - Proof of age - Naturalized British subject - Whether passport of previous and current jurisdiction is proof of age]
  • 2016 FTT (Tax)Wheels Common Investment Fund Trustees v HMRC [Taxation - value added tax - VAT on services - VAT on investment management services - Procedural - Whether amendment to claim amounts to new claim]
12 April 2017
11 April 2017
10 April 2017
6 April 2017
4 April 2017
3 April 2017
31 March 2017
30 March 2017
29 March 2017
28 March 2017
27 March 2017
24 March 2017
23 March 2017
20 March 2017
13 March 2017
9 March 2017
7 March 2017
6 March 2017
2 March 2017
28 February 2017
24 February 2017
23 February 2017
22 February 2017
20 February 2017
16 February 2017
13 February 2017
10 February 2017
9 February 2017
3 February 2017
2 February 2017
31 January 2017
27 January 2017
  • Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2016
26 January 2017
20 January 2017
13 January 2017
12 January 2017
9 January 2017
6 January 2017
5 January 2017
4 January 2017
  • 2016 CABarnardo's v Buckinghamshire Retail Prices Index - Consumer prices Index - RPI - CPI - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated
  • 2016 UTHill v The Pensions Regulator Regulation - Procedure - The Pensions Regulator - Determination Notice - Prohibition of trustee - Prohibition Order - Time to appeal - Whether time limits to be applied
  • 2016 ChSaga Group v Paul Mistake - Rectification - Documentation - Pensionable salary - Final pensionable salary - Summary judgment - Procedure - Whether hearing should be in camera
22 December 2016
21 December 2016
20 December 2016
15 December 2016
14 December 2016
12 December 2016
9 December 2016
8 December 2016
7 December 2016
1 December 2016
29 November 2016
25 November 2016
22 November 2016
14 November 2016
11 November 2016
  • 2016 AusTal Life v Shuetrim [Disability benefit - Total and permanent disablement - Australia - Whether 'unlikely ever to engage in work for reward']
  • 2016 ECHRTomas v Spain [Discrimination - Discrimination on the grounds of sexual orientation - Whether grant of retrospective pension arrangements to heterosexual cohabiting couples but not to same-sex couples amounted to a breach of human rights]
9 November 2016
8 November 2016
7 November 2016
  • 2015 USAFontaine v Metropolitan Life [Long-term disability benefits - Insured benefits - Whether insurer could arrogate to itself the decision as to whether to award a disability benefit in an employee benefit arrangement - Whether insurer can exercise discretion]
  • 2016 USAKemp-DeLisser v St Francis Hospital [Funding - Funding requirements - Whether 'church fund' was exempt from pension fund funding requirements under United States law]
4 November 2016
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 20  – Countdown Bulletin (October 2016)
  • 2016 USAPatterson v Chrysler [Divorce - Qualified Domestic Relations Order - Divorce taking place before QDROs effective - Court confirming unqualified order as qualified order - Whether court order valid - Whether court order can be retrospective]
  • 2015 USATibble v Edison International [Investments - Defined Contribution - Choice of funds by trustees - Whether choice of retail funds with higher charges amounts to breach of fiduciary duty - Limitation periods]
3 November 2016
  • 2015 AusBrine v Carter [Benefits - Death benefits - Nomination of beneficiaries - Australia - Trustee discretion - Duty of beneficiary - Duty of beneficiary who is also executor - Conflict of interest - Duty to disclose]
2 November 2016
1 November 2016
28 October 2016
27 October 2016
26 October 2016
25 October 2016
21 October 2016
20 October 2016
18 October 2016
17 October 2016
  • 2016 ECHRBritish Gurkha Welfare Society v United Kingdom [Discrimination - Discrimination on the grounds of nationality - Human rights - Whether a breach of the right to non discrimination on the grounds of race, nationality and age - Whether justifiable and reasonable discrimination]
  • 2016 ChShannan v Viavi Solutions UK (Wandel & Goltermann Retirement Benefits Scheme) [Documentation - Principal employer - Whether substitution as principal employer must be in writing - Whether power of substitution retrospective - Whether invalid amendment can be subsequently ratified - Date of appointment of principal employer - Novation]
12 October 2016
  • 2016 FTT (Tax)Sippchoice v HMRC [Tax - Income Tax - Unauthorised member payments - Scheme sanction surcharge - Whether scheme administrator liable for scheme sanction surcharge where investments were in breach of taxation rules - Pensions liberation]
11 October 2016
10 October 2016
  • 2016 CAGoyal v Goyal [Divorce - Transfer of pensions overseas - Pensions sharing order - Extra-territorial jurisdiction]
  • 2016 SCMB v Secretary of State for Work and Pensions [Discrimination - Sexual orientation - Gender - Gender recognition - Whether in absence of full gender recognition certificate individual entitled to receive state retirement pension at female pensionable age when born a male]
7 October 2016
6 October 2016
4 October 2016
29 September 2016
28 September 2016
27 September 2016
26 September 2016
23 September 2016
20 September 2016
19 September 2016
16 September 2016
8 September 2016
6 September 2016
5 September 2016
2 September 2016
1 September 2016
31 August 2016
30 August 2016
24 August 2016
23 August 2016
22 August 2016
19 August 2016
18 August 2016
  • Pension Protection Fund: Technical News Issue 8  – Technical News
  • 2015 USABell v Anthem [Investments - Fees - Whether excessive - Fiduciary obligations of asset manager]
16 August 2016
15 August 2016
12 August 2016
11 August 2016
  • 2016 USAMcCaffree Financial Corp v Principal Life [Investments - Individual accounts - Expenses -Fiduciary obligations - Whether investment management charges were excessive]
  • 2016 USAWalker v Merrill Lynch [Investments - 401(k) plans - Selection of investments -Fiduciary obligations of employer - Whether selection of higher fee funds amounts to breach of fiduciary duty]
10 August 2016
9 August 2016
  • 2016 ChDaniel v Tee [Investments - Trustees - Professional trustees - Advice - Whether professional trustees can rely on advice]
  • 2016 ChGirls Day School Trust v GDST Pension Trustees [Modification - Rectification - Procedure - Summary judgment - Publication for comment and response]
8 August 2016
5 August 2016
  • 2016 CAHampshire v Pension Protection Fund [Insolvency - Benefits levels - Whether there is a minimum level of compensation on insolvency of sponsor - Pensions Protection Fund - Application of European Union law]
  • 2016 CAHeis v MF Global UK [Insolvency - Deficit - Allocation of deficit between sponsor companies - Allocation of deficit between operating and service companies]
4 August 2016
  • 2016 Ct SessBett Homes v Wood [Equal treatment - Discrimination - 'Barber window' - Indexation -RPI to CPI indexation - Variation - Amendment - Modification - Whether formalities observed - Whether changes to benefits effective]
  • 2016 FTT (Tax)Pensioneer Trustees v HMRC [Investments - Small schemes - Property investment - Restriction on residential property - Whether nursing home fell within the restriction - Taxation - Scheme sanction charge]
3 August 2016
1 August 2016
28 July 2016
26 July 2016
25 July 2016
22 July 2016
21 July 2016
15 July 2016
14 July 2016
8 July 2016
7 July 2016
5 July 2016
30 June 2016
27 June 2016
22 June 2016
21 June 2016
17 June 2016
16 June 2016
14 June 2016
8 June 2016
7 June 2016
6 June 2016
  • 2016 ECJEuropean Commission v Republic of Malta [European Union - Regulation (EEC) No 1408/71 - Old age pensions - Co-ordination - Overlapping - Persons entitled to an old-age pension under the rules of one Member State and to a civil-service pension under the rules of another Member State - Reduction in the amount of the old-age pension]
1 June 2016
26 May 2016
25 May 2016
24 May 2016
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 17  – Countdown Bulletin (May 2016)
  • 2016 ChSafeway v Newton [Discrimination - Equal treatment - Timing of equalisation - Whether retrospection available]
20 May 2016
19 May 2016
18 May 2016
17 May 2016
13 May 2016
11 May 2016
10 May 2016
9 May 2016
6 May 2016
29 April 2016
26 April 2016
22 April 2016
  • HM Revenue & Customs: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Creating a Secondary Annuity Market: Tax Framework
  • 2015 USACity of Providence v Buck Consultants [Advice - Actuarial - Actuary - Negligence - Cost of living allowance (COLA) - Retail price index - Collective bargaining - Whether benefits would have been lower if advice had been correct]
  • 2015 IreDurkin v Pensions Ombudsman [Amendment - Benefits - Salary caps - Ireland - Whether member consent to variation of terms is valid - Pensions Ombudsman - Appeal - Whether court should interfere with decision of Pensions Ombudsman]
  • 2016 USAIn re JPMorgan Chase [Investments - Self-investment - Fall in value of shares - Whether plan sponsor should have known that its own management had conducted business in such a way that would lead to a fall in value of plan investments - Whether a plan sponsor is a fiduciary]
  • 2016 USAMontanile v National Elevator Industry Health Benefit Plan [Benefits - Double payment - Subrogation - Equitable lien - Whether equitable lien survives disposition]
  • 2015 AusSalmon v Kinetic Superannuation [Benefits - Disability benefits - Medical examination - Whether pension plan has right to appoint independent examiners or be required to use existing examiners]
21 April 2016
20 April 2016
18 April 2016
  • 2015 EATFord Motor Company v Elliott [Equal treatment - Discrimination - Age discrimination - Whether equality law applies to former and deferred members of an occupational pension scheme - Application of change from retail price index (RPI) to consumer price index (CPI)]
  • 2016 ChHogg Robinson v Harvey [Rectification - Procedure - Whether need for full trial where no objection by trustees or beneficiaries - Use of counsel's opinion]
  • 2015 EATNorthumbria Police v Erichsen [Damages - Pensions loss - Employment - Discrimination - Disability discrimination - Whether calculations of pension loss should include right to take early retirement]
15 April 2016
14 April 2016
13 April 2016
  • 2015 EATDonkor v Royal Bank of Scotland [Discrimination - Age discrimination - Redundancy - Whether having regard to pension costs involves objective justification]
6 April 2016
5 April 2016
4 April 2016
29 March 2016
24 March 2016
22 March 2016
21 March 2016
18 March 2016
17 March 2016
15 March 2016
7 March 2016
3 March 2016
2 March 2016
29 February 2016
26 February 2016
25 February 2016
24 February 2016
  • CMS Cameron McKenna: po-info Summaries of Key Determinations PO-7428  – Suspected Liberation Scheme Must Grant Member a Transfer Out (Miss D Owen) Further determination summaries from 2015/16
  • 2007 Crown CtHarrington v Metropolitan Police Authority [Forfeiture - Police pension - Human rights - Criminal offence - Nature of pension - Whether a pension is a property right]
  • 2015 QBHely-Hutchinson v HMRC [Share options - Employee share options - Unapproved employee share option scheme - Tax avoidance - Whether tax avoidance - Whether tax payable - Capital Gains Tax - National Insurance Contributions - Avoidance of National Insurance Contributions - HMRC Guidance - Whether HMRC estopped by terms of guidance from claiming]
  • 2015 IreMinister for Public Expenditure and Reform v The Pensions Ombudsman [Statutory reduction in pension - Public sector pension - Whether statutory reduction can apply to transfers in from private sector - Jurisdiction of Pensions Ombudsman - Whether order against ministry can be appealed by minister - Constitutional law - Ireland]
  • 2015 USAYale-New Haven Hospital v Nicholls [Divorce - Nomination letter - United States - Qualifying Domestic Relations Order - Pensions sharing - Whether surviving wife has a claim - Private pensions settlement]
23 February 2016
22 February 2016
19 February 2016
18 February 2016
12 February 2016
11 February 2016
10 February 2016
9 February 2016
8 February 2016
3 February 2016
29 January 2016
28 January 2016
27 January 2016
26 January 2016
19 January 2016
13 January 2016
12 January 2016
11 January 2016
6 January 2016
5 January 2016
4 January 2016
23 December 2015
22 December 2015
21 December 2015
18 December 2015
17 December 2015
16 December 2015
10 December 2015
7 December 2015
3 December 2015
30 November 2015
27 November 2015
24 November 2015
20 November 2015
18 November 2015
16 November 2015
13 November 2015
12 November 2015
5 November 2015
  • Occupational Pensions Defence Union Limited: Report October 2015  – OPDU Report 33
4 November 2015
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2015  – Pension Schemes Newsletter No 73 [psn073]
  • 2015 CanMurphy v Murphy [Divorce - Canada - Variation of pensions sharing order - Whether diminution of value in payee's pension rights to be taken into account - Whether pension to be taken into account in calculating income available to be used for spousal support - Whether figures reviewable after consent order]
3 November 2015
  • 2015 CALillington v Ministry of Defence [Damages - Award of compensation for loss of pension - Discrimination - Disability - Disability discrimination]
  • 2015 CanSlongo v Slongo [Divorce - Canada - Pensions splitting by agreement -Whether agreement to be reviewed if assumptions not borne out by events]
  • 2015 CanWelsh v Ashley [Divorce - Separation agreement - Application of pension rights on death - Whether power to dispose of pension expectations on death despite absence of pensions sharing legislation]
2 November 2015
30 October 2015
29 October 2015
27 October 2015
23 October 2015
21 October 2015
  • 2015 ChBuckinghamshire v Barnardo's [Benefits - Indexation - Retail Prices Index (RPI) - Whether rules allowed trustees to use alternative index]
20 October 2015
19 October 2015
  • PO-2618  – Mrs Linda Smith [PO-2618] Determinations from September 2015
  • 2015 ChBritish Airways v Spencer [Litigation - Dispute between plan sponsor and trustees - Whether trustees could decide to enhance benefits - Procedure - Evidence - Whether expert evidence adducible - Actuarial evidence]
16 October 2015
15 October 2015
14 October 2015
12 October 2015
9 October 2015
8 October 2015
6 October 2015
5 October 2015
2 October 2015
1 October 2015
29 September 2015
25 September 2015
24 September 2015
23 September 2015
22 September 2015
21 September 2015
18 September 2015
17 September 2015
  • 2015 USABurgos v New Jersey [State pensions - United States - Funding - Deficit - Contributions - Statute requiring contributions to be made - Whether budget decision to suspend contributions breaches constitutional obligations to enforce contracts - Appeal]
  • 2015 USATibble v Edison International [Fiduciary obligation - Defined contribution pension system - Choice of investments - Investments - Whether breach of duty in selecting retail investments rather than wholesale investments]
  • Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015)  – The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015 - Government response Revised to reflect the Occupational Pension Schemes (Schemes that were Contracted-out) (No 2) Regulations 2015, SI 2015/1677
16 September 2015
  • 2015 AusBeck v Colonial Staff Super [Amendment - Deed -Reduction of member rights - Whether justified by need to meet equal treatment law - Whether affected accrued rights - Whether amendment of discretion power affects accrued rights]
15 September 2015
  • 2015 USAIllinois Pension Reform Litigation [United States - State pension arrangements - Whether in the light of budgetary constraints the state legislature had power to reduce pension rights and expectations]
  • 2015 USAPender v Bank of America [Cash balance plan - Transfers - Transfers from 401(k) plans - Whether legal - Whether plan agreement with tax authorities removes right of claim - Whether reduction in value of benefits - Amendment of plan -Whether profits made by plan sponsor are claimable]
14 September 2015
11 September 2015
10 September 2015
  • SSI 2015/325 – The Police Pension Scheme (Scotland) Amendment Regulations 2015 Amendments made by these Regulations will be included in a future update.
  • 2015 USABurgos v State of New Jersey [Public sector pension fund - State pension fund - Funding - Solvency - Deficit - Underfunding - Whether contractual guarantee by public sector employer to increase contributions was enforceable despite subsequent legislation removing the guarantee - Constitutional law]
  • 2015 AusFriar v Brown [Member's rights - Intestacy - Discretion - Trustee discretion - Whether exercise of discretion unfair and unreasonable]
9 September 2015
  • 2015 USADeputy Sheriffs' Association of San Diego County v County of San Diego [Contract - Collective agreements - Whether new employees could claim benefit of collective agreement in relation to pension benefits - Whether change amounts to breach of state constitution terms on sanctity of contract]
  • 2015 IreHolloway v Damianus [Scheme closure - Funding - Deficit - Interpretation of deed - Interpretation of rules - Whether order of drafting affects the meaning]
8 September 2015
4 September 2015
3 September 2015
  • 2015 ChGranada Group v Law Debenture [Investments - Secured unfunded unapproved retirement benefit scheme (SUURBS) - Whether security effective - Whether trustee is a 'connected person']
  • 2011 QBNorman v Cheshire Fire and Rescue Service [Public sector pensions - Firemens' pensions - Definitions - Pay - Pensionable pay - Whether 'retaining fee', 'disturbance fee' and 'public holiday pay' are pensionable pay - Collective agreements]
2 September 2015
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2015  – Pension Schemes Newsletter No 71 [psn071]
  • 2015 ChDavy v Pickering (re Heather Moor & Edgecomb) [Personal pensions - Transfer from defined benefit pension scheme - Drawdown - Reduction in value - Advice - Whether proper advice given - Advisor in corporate dissolution - Application to restore company by claimant - Whether right to restore - Limitation Act - Whether right to claim transaction avoidance by a liquidator]
  • 2015 USAE & J Gallo Winery v Rogers [Benefits - Nomination -Designated beneficiary -Whether later marriage voids earlier nomination]
  • 2015 ChHeis v MF Global UK Services [Funding - Contributions - Insolvency - Group company - Whether service company entitled to indemnity from sister company to whom staff seconded - Pensions Act s75]
  • 2015 ChLangford v Secretary of State for Defence [Public sector pension scheme - Armed services - Construction - Entitlement to pension benefit - Long-term partner of deceased member of armed services - Separation from husband but remaining married - Whether refusal to pay partner's claim on grounds of existing marriage was valid - Appeal dismissed by pensions ombudsman - Whether unlawful discrimination violating human rights - European Convention on Human Rights, art 14, First Protocol]
1 September 2015
28 August 2015
27 August 2015
26 August 2015
  • 2015 USANortel Networks (US) [Insolvency - Plan sponsor insolvency - Underfunded pension plans - Whether trustees can claim as ordinary creditors - Quantum of claim]
25 August 2015
  • Barnett Waddingham: Current Pensions Issues  – Summer 2015
20 August 2015
17 August 2015
14 August 2015
5 August 2015
3 August 2015
31 July 2015
30 July 2015
24 July 2015
  • PRAG: Statements of Recommended Practice SORP [15]  – Financial Reports of Pension Schemes - A Statement of Recommended Practice (2015) [sorp]
  • 2014 USAAnderson v CEMEX [Benefits - Members - Claim against employer - Defence that liabilities transferred to another employer - Burden of proof]
  • 2015 CAEllis v Cabinet Office [Early retirement - Change of employment - Privatisation - 'Termination of service' - Definitions - Whether entitled to retire early without reduction - Civil Service Pension Scheme - True construction of pension scheme - Claimant prison officer being member of civil service pension scheme - Claimant being transferred from prison service to private sector - Claimant choosing to retain pension benefits within scheme - Claimant challenging assertion that effect of choice being loss of right to receive unreduced pension at age 55 - Pensions ombudsman rejecting complaint and holding that claimant resigning, within meaning of scheme rules - Judge allowing claimant's appeal as compulsory transfer of employment not constituting 'resignation' - Whether judge erring in construing rules.]
23 July 2015
22 July 2015
21 July 2015
16 July 2015
9 July 2015
8 July 2015
7 July 2015
  • 2015 ChLangdell v Abbey Life [Pensions Ombudsman - Appeal against determination of Pensions Ombudsman - Calculation of tax free cash lump sum - Whether plan provider has right to set-off unpaid loan secured against policy - Refusal of appeal against Ombudsman's decision - Procedure - Applicant requesting court to reconsider decision - Whether evidence justifying grant of permission to appeal]
3 July 2015
  • 2015 SCBraganza v BP Shipping [Death benefits - Contractual death benefits - Whether suicide - Whether employer's view that no benefits payable because death through suicide was reasonable - Consideration of reasonableness - Whether court can review reasonableness - Standard of reasonableness]
25 June 2015
  • 2015 UTMacklin v HMRC [Double taxation - International - United States - Income tax - UK-USA double tax agreement - Where is the place of establishment of an international pension scheme - Whether pension income from the World Bank's retirement scheme is eligible for relief from UK income tax as income from a 'pension scheme established in' the USA for the purposes of the agreement]
19 June 2015
16 June 2015
12 June 2015
10 June 2015
9 June 2015
  • 2015 CAITV v The Pensions Regulator (Box Clever) [Funding - Deficit - Regulation - The Pensions Regulator - Capital distribution by plan sponsor when scheme in deficit - Whether Regulator can issue financial support direction - Procedure - Whether Regulator can amend case stated - Whether Regulator must disclose cause of action]
3 June 2015
29 May 2015
27 May 2015
22 May 2015
20 May 2015
15 May 2015
14 May 2015
6 May 2015
  • Allen & Overy LLP: Pensions Prompt 31 March 2015  – Pensions: Eight Reasons Why Record-Keeping Should be on the Agenda
  • Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement and Late Retirement)  – Early Retirement Factors Actuarial factors from 1 April 2015
  • Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement and Late Retirement)  – Commutation Factors Actuarial factors from 1 April 2015
  • Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement and Late Retirement)  – Late Retirement Factors Actuarial factors from 1 April 2015
27 April 2015
22 April 2015
20 April 2015
17 April 2015
16 April 2015
  • 2014 ChSinger & Friedlander Pension Scheme v Corbett [Insolvency - Administration - Plan sponsor in administration - Investments - Debt owed by plan sponsor - Pensions Act 1995 s75 debt owed by plan sponsor - Whether assignable by pension plan]
15 April 2015
  • 2014 USATolbert v RBC Capital Markets [Preservation - Vesting - Wealth accumulation plan - Whether vesting applies - Whether regarded as pension plan for regulatory purposes]
14 April 2015
13 April 2015
  • 2015 ECJBalazs v Casa Judeteana Pensii Cluj [References for a preliminary ruling - Social security for migrant workers - Regulation (EEC) No 1408/71 - Article 7(2)(c) - Applicability of social security conventions between Member States - Repatriated refugee whose country of origin is a Member State - Completion of periods of employment in the territory of another Member State - Application for grant of an old-age benefit]
  • 2014 AusSAS Trustee Corporation v Green [Police pensions - Australia -Disability benefits - Whether injury suffered whilst in course of employment - Whether horse-riding involves a risk which the ordinary public would not be exposed to]
  • 2014 ChWebber v Department for Education [Overpayment - Recovery of overpayment - Whether reasonable given terms of booklet - Whether oral hearing obligatory - Change of position - Whether deliberate change of position amounts to defence to demand for recovery of overpayment]
10 April 2015
9 April 2015
8 April 2015
7 April 2015
  • 2015 EATMoultrie v Ministry of Justice [Part-time employee - Discrimination - Scheme membership - Whether fee-paid judge entitled to same pension membership as full-time judges]
  • 2014 PCUC Rusal Alumina Jamaica v Miller [Funding - Surplus fund - Parties disputing allocation of surplus on winding up of pension and benefits plan - Whether clause of trust deed being valid - Whether limitations applying - Whether clause of trust deed relating to pensioners and current employees - Whether uplift for inflation out of surplus should be made]
2 April 2015
  • 2015 UTAllan v HMRC [Taxation - Unapproved pension scheme - Contributions - Assessment raised on employee in respect of a contribution of assets by employer - Whether UK tax legislation to be construed as inapplicable by reason of rule of construction in Human Rights Act 1998 s3]
  • 2015 USAPension Benefit Guaranty Corporation v Kentucky Bancshares [Plan closure - Funding - Deficit - Sponsor liabilities - Termination of plan - Post-termination amendment - Whether effective to diminish sponsor liabilities]
31 March 2015
27 March 2015
24 March 2015
23 March 2015
  • Government Actuary's Department: Technical Bulletins  – Budget 2015
19 March 2015
17 March 2015
3 March 2015
2 March 2015
24 February 2015
19 February 2015
18 February 2015
16 February 2015
13 February 2015
12 February 2015
11 February 2015
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 06  – Countdown Bulletin (February 2015)
  • Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) CM 9001  – Post-legislative Scrutiny of the Pensions Act 2007
  • 2014 UTBRG v Secretary of State [State pension - State pension credit - Personal pension entitlement - Whether obliged to take personal pension benefits before normal pension age]
  • 2014 CAGriffin v Plymouth Hospital [Discrimination - Disability discrimination - Loss of defined benefit pension rights - NHS pension scheme - Whether quantum properly calculated]
  • 2014 CAMercer v Ballinger [Litigation - Disputes - Procedure - United Kingdom - Limitation periods - Professional negligence - Negligence - Actuarial negligence - Whether limitation period exceeded where facts relied upon had not changed]
  • 2014 ETSharma v Lee [Discrimination - Age discrimination - Forced retirement at age 70 - Whether unfair - Legitimacy - Indignity of performance proceedings - Whether defence]
9 February 2015
5 February 2015
4 February 2015
30 January 2015
29 January 2015
28 January 2015
23 January 2015
16 January 2015
14 January 2015
12 January 2015
8 January 2015
6 January 2015
23 December 2014
18 December 2014
17 December 2014
16 December 2014
15 December 2014
12 December 2014
  • 2014 ChNHS Business Services Authority v Wheeler [Employment - Shift worker - Death benefits - Whether shift worker who died before arriving at work died in employment - Pensions Ombudsman - Limit of jurisdiction of Pensions Ombudsman]
  • 2014 EATPalmer v Royal Bank of Scotland [Discrimination - Equal treatment - Redundancy terms - Whether different terms for those under 50 amounted to discrimination - Whether unavailability of early retirement option to persons under 50 amounted to discrimination]
11 December 2014
8 December 2014
5 December 2014
3 December 2014
2 December 2014
28 November 2014
27 November 2014
25 November 2014
24 November 2014
19 November 2014
18 November 2014
17 November 2014
14 November 2014
12 November 2014
11 November 2014
10 November 2014
7 November 2014
6 November 2014
5 November 2014
4 November 2014
31 October 2014
30 October 2014
  • The Pensions Regulator: Compliance and Enforcement Updates July - September 2014  – Compliance and Enforcement: Quarterly Bulletin 1 July - 30 September 2014
  • 2014 ECJBT v European Union Commission [Pension Protection Fund - Pension Protection Fund levy - European Union - State aids - Appeal from decision of the Court of Justice of the European Union - Whether Commission Decision (EC) 2009/703 that the United Kingdom rule that there should be an exemption for a privatised company's pension fund, which had a state guarantee of support for its solvency, from the obligation to pay the pension protection fund levy in respect of persons employed by BT before its privatisation constitutes state aid incompatible with the common market, was correct]
29 October 2014
28 October 2014
22 October 2014
21 October 2014
20 October 2014
17 October 2014
14 October 2014
9 October 2014
3 October 2014
  • 2014 USAJM v Hobbs [Pension benefits - Attachment - Garnishee - Whether pension benefits can be garnished where claim to pay for damages for sexual assault - Whether legislation permitting garnishment for certain crimes only was constitutional]
  • 2014 AusVuong v Commissioner of Taxation [Tax - Australia - Pensions liberation - Whether funds accessed early in breach of regulations are taxable - Whether penalty payable]
1 October 2014
25 September 2014
24 September 2014
19 September 2014
17 September 2014
12 September 2014
10 September 2014
9 September 2014
  • 2014 USACannavo v Christie [Public sector pensions - Benefits - Increases in benefits - Cost of living increases - Retail Price Index - RPI -Whether reduction constitutional]
  • 2014 IreHolloway v Damianus (Omega Pharma) [Winding-up - Ireland - Contributions - Deficit - Quantum of contribution by employer - Whether trustees entitled to demand more than the statutory minimum]
  • 2014 USAKanerva v Weems [Benefits - Adjustment of benefits - Reduction of benefits - Increase of contributions - Whether breach of contract - Whether constitutional - Public sector]
  • 2014 CanNCR Canada v International Brotherhood of Electrical Works [Plan benefits - Amendments - Employment -Whether amendments fail where estoppels on the grounds that the employer had promised no further amendments ]
4 September 2014
  • Pensions Policy Institute: PPI Briefing Note Number 68  – Increasing Pension Saving in the UK
  • 2014 ChCIT Group (UK) v Gazzard [Documentation - Rectification - Process - Whether summary judgment available - Whether reasonable defence]
  • 2014 FTT (Tax)Hills v HMRC [Personal pension plan - Investments - Purchase of property - Self-invested personal pension (SIPP) - Value added tax - Whether value added tax payable - Whether if sole beneficiary of pension fund, sale is an exempt supply]
  • 2014 Ct SessScottish Solicitors Staff Pension Fund v Pattison & Sim [Documentation - Variation - Amendment - Whether valid - Winding-up - Closed scheme - Deficit - Group scheme - Multi-employer scheme - Whether deficit recoverable]
  • 2014 FTT (Tax)Spink v HMRC [State pension - Commutation - Taxation - Whether taxable - Whether payment of tax was late - Whether penalty payable]
3 September 2014
1 September 2014
  • 2014 USABurgos v New Jersey [United States - New Jersey - Public sector pensions - Reduction in benefits - Funding - Failure to pay contributions - Whether constitutional]
  • 2014 QBCapita (Banstead) 2011 v RFIB Group [Consultants - Pension consultants - Purchase of consultancy - Indemnity - Claim for professional negligence - Whether negligence took place before or after the acquisition -Whether apportionment]
  • 2014 ChCitifinancial Europe v Davidson [Documentation - Rectification - Definition of 'salary' - Whether different meaning in final salary and money-purchase sections - Procedure - Whether summary judgment available]
  • 2014 USAFifth Third Bancorp v Dudenhoeffer [Defined contribution plan - Investments - Self-investment - Whether fiduciary - Whether fiduciaries should know or should have known that employer stock was overvalued]
29 August 2014
  • 2014 ChArcadia Group v Arcadia Group Pension Trust [Indexation - Inflation protection of benefits - Index to be used - Retail Prices Index (RPI) - Consumer Prices Index (CPI) - Whether the trustees could change the index used - Reference to Inland Revenue guidance notes]
  • 2014 EATSeldon v Clarkson Wright & Jakes [Equal treatment - Discrimination - Age discrimination - Law firm - Solicitors - Retirement - Whether self-employed partner can enjoy benefit of anti-discrimination legislation]
  • 2014 ChStokes v Oxfordshire County Council [Construction - Definitions - 'Pensionable pay - Firemens' scheme - Whether, when calculating a person's 'pensionable pay for the year ending with the relevant date', that pay includes arrears of pay which are for work done in earlier years but which are paid in the year ending with the relevant date - Pensions Ombudsman - Appeal]
28 August 2014
22 August 2014
  • 2014 AusBundaberg Sugar Ltd Superannuation Plan [Interpretation and construction - Application for directions as to the proper construction of the trust deed and rules - Whether accumulation benefits are subject to adjustment by reference to the 'Net Earnings' or 'Net Earning Rate' of the plan - Whether 'Net Earnings' and 'Net Earning Rate' can be negative]
  • 2014 USAClark v Rameker [Insolvency - Bankruptcy - Whether pension included in assets of bankrupt - Whether individual retirement account included in bankrupt's assets - Whether inherited (derived) pension subject to bankruptcy]
  • 2014 CanFoster v Cape Breton Regional Municipality [Discrimination - Age discrimination - Human rights - Pension plans exempt from anti-discrimination provisions - Whether pension plan was bona fide plan enjoying exemption]
  • 2014 AusKristoffersen v Superannuation Complaints Tribunal [Dispute - Procedure - Whether full matters taken into account - Disability pension]
21 August 2014
  • 2014 AusBirdsall v Motor Agents of Australia Superannuation Fund [Disability pension - Whether claimant could perform lighter work - Whether trustees can deny payment of disability pension]
  • 2014 USAGroves v Kaiser Foundation Health Plan [Benefits - Payments - Overpayments - Whether right to recover by plan - Whether right to set-off by plan]
  • 2014 AusMcIntosh v McIntosh [Death - Death benefits - Whether payment to estate or to beneficiary - Australia - Trustee discretion - How should the legal personal representative of a deceased person deal with the entitlement to payment of the deceased person's superannuation upon death
  • 2014 USASan Allen v Buehrer [Workers' compensation - Rates - Cartel - Insurance premiums - Transfers of costs - Whether unlawful rating system - Actuarial advice - Whether possible to ignore actuarial advice]
20 August 2014
19 August 2014
18 August 2014
13 August 2014
12 August 2014
  • Law Commission: Law Com No 350  – Fiduciary Duties of Investment Intermediaries
  • 2014 USAFields v Elected Officials Retirement Plan [Rule amendment - Judges - State pensions - Whether change of linking adjustment amounts to reduction in benefits - Whether reduction in benefits infringes constitutional protection - Indexation -Removal of indexation]
  • 2013 USAIBT Local 863 Pension Fund v C&S Wholesale Grocers [Contributions -Funding - Employer's contributions - Multiemployer fund - Withdrawal of sponsor -Contributions payable on withdrawal - United States -Whether surcharge applies]
  • 2014 IndRamakrishnan Raju v Union of India [India - Judges - Years of service - Pension rights - Whether entitled to credit for years of service whilst working in private practice]
  • 2014 USATussey v ABB [Administration - Defined contribution plans - Fiduciary obligations - Whether employer has duty to ensure management fees are reasonable - Whether administrator has duty to ensure fees are reasonable - Whether an administrator may enjoy interest on float accounts]
  • 2013 AusWooster v Morris Family Superannuation Fund [Death benefits -Letter of nomination - Whether binding - Whether valid - Whether trustees with an interest can determine validity -Costs - Whether trustees' entitled to indemnity for costs - Whether delivery of nomination letter to oneself as trustee and beneficiary counts as delivery]
11 August 2014
8 August 2014
7 August 2014
  • 2014 ChFSS Pension Trustees v Pension Protection Fund [Regulation - Pension Protection Fund - Levy - Whether pension plan eligible to benefit from Pension Protection Fund - Whether pension plan exempt from levy]
  • 2014 FamM v W [Divorce - Financial provision - Pension expectations - Forum shopping - Whether possible to bring proceedings in England to improve pension position of spouse where pension position dealt with in another jurisdiction with adverse outcome]
  • 2014 ChThe Pensions Regulator v Baxendale-Walker (Umbrella Trusts) [Tax - Regulation - 'Pensions liberation' - Appointment of replacement trustees by the Pensions Regulator - Transfers - Whether receiving schemes were bona fide pension plans]
5 August 2014
4 August 2014
1 August 2014
30 July 2014
29 July 2014
28 July 2014
24 July 2014
22 July 2014
21 July 2014
18 July 2014
17 July 2014
16 July 2014
15 July 2014
14 July 2014
10 July 2014
9 July 2014
8 July 2014
7 July 2014
3 July 2014
2 July 2014
1 July 2014
30 June 2014
27 June 2014
26 June 2014
25 June 2014
23 June 2014
20 June 2014
19 June 2014
18 June 2014
17 June 2014
16 June 2014
  • 2014 CAHonda Motor Europe v Powell [Deeds - Documentation - Deed of adherence - Whether effective - Whether maxims of equity can be employed in questions of construction - Whether construction applications can be used as