Perspective

24 April 2018

SSI 2018/124 – The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018
SI 2018/493 – The Local Government Pension Scheme (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.

23 April 2018

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

20 April 2018

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

19 April 2018

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

18 April 2018

Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)

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]
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in April. Update includes the addition of page PTM103500 and pages PTM113249 to PTM113270.
NEST Corporation: National Employment Savings Trust – Order and Rules Summary: A Guide to Help You Understand the Small Print Updated in April 2018

16 April 2018

HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 April added

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
The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Part 6 - Advisers and service providers added

28 March 2018

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

27 March 2018

The Pensions Regulator: Codes of Practice (Draft) No 15 – Authorisation and Supervision of Master Trusts - Draft Code of Practice No 15 [tpr draft code 15]
The Pensions Regulator: Consultation Documents and Discussion Papers – Consultation on Code of Practice 15: Authorisation and Supervision of Master Trusts
The Pensions Regulator: Codes of Practice (Draft) Procedure – Master Trust Authorisation: Decision-making Procedure - Draft Code of Practice No 15
Department for Work and Pensions: Information & Awareness/Education/Pension Information (General) – The Advice Requirement and Overseas Pension Transfers - Government Response to the Call for Evidence

26 March 2018

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

23 March 2018

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

22 March 2018

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

21 March 2018

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

20 March 2018

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

19 March 2018

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

16 March 2018

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

15 March 2018

SI 2018/373 – The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
SI 2018/372 – The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
House of Lords/House of Commons: Joint Committee on Statutory Instruments – Reports of the Joint Committee on Statutory Instruments This new document contains the relevant parts of selected reports from the Joint Committee on Statutory Instruments from the 2015/16 Parliamentary session onwards.
2017 FTT (Tax): Eden v HMRC [Investments - Loans to plan sponsor - Whether loans needed to be registered at Companies House to be effective - Whether failure to register had the effect of making them unauthorised payments - Taxation]
2017 ECJ: Zaniewicz-Dybeck v Pensionsmyndigheten [European Union - Cross-border aggregation of rights - Calculation of pension - Whether cap can be applied in accordance with local rules]

14 March 2018

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

9 March 2018

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

8 March 2018

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

6 March 2018

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

5 March 2018

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

2 March 2018

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

1 March 2018

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

28 February 2018

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

27 February 2018

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

26 February 2018

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

23 February 2018

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

22 February 2018

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

21 February 2018

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

20 February 2018

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

16 February 2018

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

15 February 2018

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

14 February 2018

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

13 February 2018

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

12 February 2018

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

9 February 2018

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

8 February 2018

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

7 February 2018

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

6 February 2018

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

5 February 2018

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

2 February 2018

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

1 February 2018

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

31 January 2018

Pendragon: Pensions Reference Materials – Pension Fundamentals - a Guide to Pensions [fundamentals] This update includes the enactment of legislation putting into effect the reduction in the Money Purchase Annual Allowance; the extension of the requirement for independent advice in relation to transfers to schemes which are not salary-related, but offer some guarantees; the legislation dealing with the Pensions Advice Allowance; details of the charge cap on automatic enrolment default funds; and details of the changes to the requirements affecting Qualifying Recognised Overseas Pension Schemes and the overseas transfer charge.

29 January 2018

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

26 January 2018

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

24 January 2018

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

23 January 2018

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

22 January 2018

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

19 January 2018

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

18 January 2018

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

16 January 2018

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

15 January 2018

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

11 January 2018

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

10 January 2018

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

9 January 2018

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

3 January 2018

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

22 December 2017

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

21 December 2017

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

20 December 2017

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

15 December 2017

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

14 December 2017

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

12 December 2017

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

7 December 2017

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

5 December 2017

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

1 December 2017

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

29 November 2017

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

28 November 2017

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

27 November 2017

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

24 November 2017

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

22 November 2017

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

21 November 2017

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

20 November 2017

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

17 November 2017

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

16 November 2017

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

15 November 2017

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

14 November 2017

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

13 November 2017

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

10 November 2017

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

9 November 2017

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

8 November 2017

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

7 November 2017

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

6 November 2017

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

3 November 2017

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

2 November 2017

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

1 November 2017

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

31 October 2017

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

26 October 2017

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

25 October 2017

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

17 October 2017

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

16 October 2017

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

10 October 2017

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

5 October 2017

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

3 October 2017

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

2 October 2017

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

29 September 2017

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

26 September 2017

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

21 September 2017

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

19 September 2017

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

18 September 2017

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

15 September 2017

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

13 September 2017

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

12 September 2017

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

8 September 2017

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

5 September 2017

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

4 September 2017

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

1 September 2017

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

31 August 2017

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

30 August 2017

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

24 August 2017

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

23 August 2017

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

22 August 2017

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

21 August 2017

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

18 August 2017

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

17 August 2017

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

15 August 2017

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

14 August 2017

European Union: Council Regulations (EU) 2016/679 – Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) [gdpr]

11 August 2017

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

7 August 2017

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

4 August 2017

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

3 August 2017

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

1 August 2017

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

31 July 2017

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

28 July 2017

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

27 July 2017

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

25 July 2017

Law Commission: Investment (Fiduciary Duties and Social Investment) – Pension Funds and Social Investment

24 July 2017

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

21 July 2017

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

20 July 2017

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

13 July 2017

Draft Regulations – The draft Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment No 2) Regulations 2017 (July 2017)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Consultation on Valuing Pensions for the Advice Requirement and Introducing New Consumer Protections - Government Response
2017 CA: Newcastle upon Tyne NHS Foundation Trust v Haywood [Employment - Termination of employment - Date of termination - Posting of notice - Effect on pension rights]

12 July 2017

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

11 July 2017

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

10 July 2017

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

7 July 2017

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

6 July 2017

Pension Protection Fund: Technical News Issue 9 – Technical News

5 July 2017

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

30 June 2017

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

29 June 2017

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

28 June 2017

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

27 June 2017

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

21 June 2017

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

20 June 2017

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

16 June 2017

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

13 June 2017

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

12 June 2017

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

8 June 2017

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

7 June 2017

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

6 June 2017

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

5 June 2017

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

2 June 2017

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

1 June 2017

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

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

24 May 2017

Pension Schemes Act 2017: Explanatory Notes [psa17expl]

23 May 2017

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

22 May 2017

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

19 May 2017

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

18 May 2017

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

16 May 2017

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

15 May 2017

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

12 May 2017

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

11 May 2017

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

10 May 2017

Finance Act 2017 [fa17] All amendments made by Schedules 3 and 4 are included in this update.

9 May 2017

The Takeover Panel: The Takeover Code – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 2 May 2017

8 May 2017

HM Revenue & Customs: HMRC Guides – Pension Schemes Online - A Guide to Using the Online Service for Scheme Administrators and Practitioners Updated April 2017

5 May 2017

2016 Can: Korfage v The Queen [Tax - Internationa - Exchange rate - Taxation levels - Tax exempt amounts - Date at which tax exempt amounts arises]

4 May 2017

The Pensions Regulator: S89 Reports April 2017 – 5G Futures Pension Scheme
Pension Schemes Act 2017 [psa17] Amendments made by this Act are included in this update.
Department for Work and Pensions: State Pensions (State Pension Age) – Independent Review of the State Pension Age: Smoothing the Transition - Final Report [cridland] Updated following the publication of a correction slip.

2 May 2017

Finance (No 2) Bill 2016/17 [HL Bill 128] (25 April 2017) Selected provisions only.

28 April 2017

2016 Can: McKearney-Morgan v Morgan [Divorce - Pensions sharing - Canada - Nova Scotia - Conflict of laws - Whether limit on amount of sharing]
2016 SA: Ndaba 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

SI 2017/600 – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2017
Punter Southall: Pensions Bulletin March 2017 – Pensions Bulletin: Quarterly Update
HM Revenue & Customs: HMRC Guides – Pension Tax for Overseas Pensions: Additional Information
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – SWOSS Appendix (2017/18 Levy Determinations)
Pension Protection Fund: Guidance - Valuation Version G7 – Guidance for Undertaking the Valuation in Accordance with Section 179 of the Pensions Act 2004 (replaced)
Pension Protection Fund: Guidance - Valuation Version H6 – Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version 4 – Additional Information for Carrying out a Section 143 Valuation
Pension Protection Fund: Guidance - Valuation Version C3 – Guidance for Undertaking the Actuarial Valuation of a Closed Scheme in Accordance with Section 156 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version D3 – Guidance for Actuaries Undertaking the Valuation Under Section 152 of the Pensions Act 2004 and Statement Setting out how the Board of the Pension Protection Fund will make a Funding Assessment Under Section 152 (10C) of the Pensions Act 2004
Pension Protection Fund: Policy Documents – 2017/18 Levy Policy Statement (A Levy Rule for Schemes Without A Substantive Sponsor)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2017 - Government Response
2016 USA: Kelley v Fidelity Management Trust Company [Class action - Investments - Fiduciary duties - Whether temporary cash holdings should have been interest-bearing - Whether fiduciary obligation to plan where funds held for member]

25 April 2017

Department for Work and Pensions: DWP Guides – Automatic Enrolment: Guidance on Certifying Money Purchase Pension Schemes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The draft Occupational Pension Schemes (Employer Debt) (Amendment) Regulations 2017 - Public Consultation

24 April 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2017 – Pension Schemes Newsletter No 86 [psn086]

20 April 2017

Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Remaining Stages (Commons) (29 March 2017)
Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Consideration of Commons Amendments (Lords) (5 April 2017)
Pension Protection Fund: Statements of Investment Principles – Statement of Investment Principles: Fraud Compensation Fund (replaced)
Department for Work and Pensions: DWP Guides – Your State Pension Explained Updated on GOV.UK on 10 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 UT: Danvers v HMRC [Self-invested personal pension - Investments - Unauthorised payment charge - Whether payable]
2017 UT: HMRC 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 CC: Hogg 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 UT: SW 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

Draft Regulations – The draft Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2017 (April 2017)
Pension Protection Fund: Consultation Documents and Responses – Consultation on the Third PPF Levy Triennium - 2018/19 to 2020/21

11 April 2017

Pensions Policy Institute: PPI Briefing Note Number 93 – Defined Benefits: Valuing and Managing Liabilities
Pensions Policy Institute: PPI Briefing Note Number 94 – Defined Benefits: Managing Assets and Investment Strategy

10 April 2017

NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust (replaced)

6 April 2017

Draft Regulations – The draft Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017 (April 2017)
The Pensions Regulator: Consultation - Consultation Reports and Responses 2017 – Innovation Plan - Consultation Response
The Pensions Regulator: Consultation - Consultation Reports and Responses 2017 – Innovation and Regulation
House of Commons: Scheme Administration (Corporate Governance) HC 995 – Corporate Governance Reform - Response to the Government's Consultation - Eighth Report of Session 2016-17

4 April 2017

Government Actuary's Department: Technical Bulletins – Spring Budget 2017
Government Actuary's Department: Technical Bulletins – Review of State Pension Age
2016 CA: Granada Group v Law Debenture
2017 ET: McCloud v The Lord Chancellor [Judges - Benefits - reduction of benefits - Discrimination - Whether age discrimination - Whether sex discrimination - Whether race discrimination]

3 April 2017

Department of Health: Draft Legislation: Commentary and Consultation (2017) – NHS Pension Scheme - Introducing a Scheme Administration Levy - Consultation Response
Department of Health: Draft Legislation: Commentary and Consultation (2017) – The National Health Service Pension Scheme (Amendment) Regulations 2017 - Consultation Response
2016 Ct Sess: Nickson

31 March 2017

Pension Schemes Bill 2016/17 [HL Bill 123]: Commons Amendments (30 March 2017)
Government Actuary's Department: Technical Bulletins – DWP Green Paper - Defined Benefit Pension Schemes
2015 Aus: Morrison v Commissioner of Taxation [Tax - Small self-administered scheme - Investments - Loan from scheme to members - Whether sham transaction]

30 March 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 24 – Countdown Bulletin (March 2017)

29 March 2017

HM Treasury: Taxation (Consultation Documents) – Reducing the Money Purchase Annual Allowance: Consultation Response
2016 USA: Alcatel-Lucent v Borlabi
2016 Can: Samoisette v IBM Canada

28 March 2017

SI 2017/468 – The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017
PO-13932 – Dr S [PO-13932] Determinations from January 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

27 March 2017

House of Commons (October 2014 onwards): Written Statements – State Pension Age (Independent Reports) (24 March 2017)

24 March 2017

Government Actuary's Department: State Pensions (State Pension Age) HC 989 – Periodic Review of Rules about State Pension Age - Report by the Government Actuary

23 March 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2017 – Pension Schemes Newsletter No 85 [psn085]

21 March 2017

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017 - Occupational Pensions Legislation Reviews - The Proposed Methodology for Equalising Pensions for the Effect of GMPs - Government Response
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Consultation on the Draft Pension Protection Fund (Modification) (Amendment) Regulations 2017 - Government Response
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Workplace Pensions Automatic Enrolment: Miscellaneous Regulations Package 2017 - Government Response

20 March 2017

Finance (No 2) Bill 2016/17 [Bill 156] (14 March 2017) Bill as introduced to the House of Commons for the 2016-17 session. Selected provisions only.
SI 2017/275 – The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.

17 March 2017

16 March 2017

SI 2017/418 – The Pensions Increase (Modification) Regulations 2017
SI 2017/417 – The Pensions Increase (Review) Order 2017
SI 2017/415 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2017
SI 2017/410 – The Bereavement Support Payment Regulations 2017
SI 2017/394 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 (revoked) [auto enrol earn trig 17]
SI 2017/393 – The Pension Schemes Act 2015 (Judicial Pensions) (Consequential Provision) Regulations 2017
SI 2017/375 – The State Pension Debits and Credits (Revaluation) Order 2017

14 March 2017

SI 2017/354 – The Occupational Pension Schemes and Social Security (Schemes that were Contracted-out and Graduated Retirement Benefit) (Miscellaneous Amendments) Regulations 2017
Home Office: Occupations (Firefighters' Pensions) – Re-engagement of Senior Fire Officers Post-retirement - Government Consultation

13 March 2017

SI 2017/324 – The Pension Protection Fund (Modification) (Amendment) Regulations 2017
SI 2017/287 – The Social Security Revaluation of Earnings Factors Order 2017 [soc sec reval 17]
SI 2017/347 – The Employers' Duties (Implementation) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.
SI 2017/297 – The Pensions Act 2014 (Commencement No 10) Order 2017 The effects of this Order are included in this update.

10 March 2017

SI 2017/301 – The Pensions Act 2014 (Pension Protection Fund: Increased Compensation Cap for Long Service) (Pension Compensation Sharing on Divorce) (Transitional Provision) Order 2017

9 March 2017

HM Revenue & Customs: HMRC Guides – The Overseas Transfer Charge
HM Revenue & Customs: HMRC Guides – Qualifying Recognised Overseas Pension Schemes Regime
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2017 – Reducing the Money Purchase Annual Allowance
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2017 – Qualifying Recognised Overseas Pension Schemes: Charge on Transfers

7 March 2017

House of Commons (October 2014 onwards): Written Statements – Public Service Pension Indexation and Revaluation 2017 (1 March 2017)
House of Commons (October 2014 onwards): Written Statements – National Employment Savings Trust Charge Structure (2 March 2017)
PO-11719 – Mrs R [PO-11719] Determinations from December 2016 can be found under "The Pensions Ombudsman" in the Table of Documents

6 March 2017

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – NEST: Evolving for the Future - Government Response

3 March 2017

SI 2017/242 – The Public Service Pensions Revaluation Order 2017
SI 2017/220 – The Guaranteed Minimum Pensions Increase Order 2017

2 March 2017

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2017 - Government Response
HM Treasury: Information & Awareness/Education/Pension Information (General) – Amending the Definition of Financial Advice: Consultation Response

1 March 2017

SI 2017/203 – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2017
PO-9477 – Mr R [PO-9477] Determinations from November 2016
2016 USA: The National Association for Fixed Annuities v Perez

28 February 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 23 – Countdown Bulletin (February 2017)
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2017 – DC Trust: A Presentation of Scheme Return Data 2016-2017
The Pensions Regulator: S89 Reports February 2017 – Teachers' Pension Scheme
House of Commons: State Pension Reform HC 964 – Intergenerational Fairness: Government Response to the Committee's Third Report of Session 2016-17 - Sixth Special Report of Session 2016-17
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9412 – Security and Sustainability in Defined Benefit Pension Schemes Amended labelling to Figure 2 and third bullet point in paragraph 106 so it refers to Figure 9 instead of Figure 8.

27 February 2017

Eversheds Sutherland: Speedbrief 9 February 2017 – Pensions Speedbrief: Derivatives - New Rules on Posting Collateral from 1 March 2017 and Proposed Extension to Central Clearing Exemption
Eversheds Sutherland: Speedbrief 15 February 2017 – UK Pensions Speedbrief: Tackling Pension Scams - What Comes Next?
2016 Aus: Ward v Commissioner of Taxation

24 February 2017

2016 USA: Lee v Verizon Communications

23 February 2017

Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 100 – Technical Actuarial Standard 100: Principles for Technical Actuarial Work [tas 100]
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 200 – Technical Actuarial Standard 200: Insurance [tas 200]
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 300 – Technical Actuarial Standard 300: Pensions [tas 300]
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) – Framework for FRC Technical Actuarial Standards [tas framework] The "revised TASs" were issued in December 2016 and replace the "original TASs" with effect from 1 July 2017
2016 USA: Marin Association of Public Employees v Marin County Employees Retirement Association

22 February 2017

2016 HK: FWD Life Insurance v Cheng
2016 USA: Ochadleous v City of Detroit

21 February 2017

2016 USA: Luciano v Teachers Insurance and Annuity Association of America

20 February 2017

Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Public Bill Committee - Third Sitting (9 February 2017) (am)
Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Public Bill Committee - Fourth Sitting (9 February 2017) (pm)
House of Commons (October 2014 onwards): Written Statements – Defined Benefit Occupational Pension Schemes (20 February 2017)

17 February 2017

2016 Can: Lade v Perrault
2016 USA: Lebahn v National Farmers Union Pension Plan
2016 USA: Ohio Public Employees Retirement System v Federal Home Loan Mortgage Corporation

16 February 2017

Pension Schemes Bill 2016/17 [Bill 140] (9 February 2017) Bill as amended in Public Bill Committee. Please note that this document is still in the process of being edited.

15 February 2017

SSI 2017/28 – The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017
2016 Can: Groskopf v Shoppers Drug Mart
2016 Can: Parrett v Parrett
2016 USA: White v Chevron Corporation

14 February 2017

SSI 2017/27 – The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017
2016 UT: Granada UK Rental v The Pensions Regulator

13 February 2017

Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 (February 2017)
Draft Regulations – The draft Employers' Duties (Implementation) (Amendment) Regulations 2017 (February 2017)
2017 QB: Grace Bay v The Pensions Regulator (Silentnight Pension Scheme)
2016 QB: Rupasinghe v West Hertfordshire Hospitals
2016 Ch: Sovereign Trustees v Paul
2016 Ch: Wise v Sun Life Assurance of Canada
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement and Late Retirement) – Compensation Cap Factors Actuarial Factors from 1 April 2017 (subject to Parliamentary approval)

10 February 2017

Eversheds Sutherland: Speedbrief 1 February 2017 – Pensions Speedbrief: FCA's Interim Report on Asset Management Market -Points For Trustees to Consider
PO-8356 – Mr S [PO-8356] Determinations from October 2016
2016 Ch: Police and Crime Commissioner for Greater Manchester v Butterworth

9 February 2017

Draft Regulations – The draft Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017 (February 2017)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) February 2017 – Pensions Tax: Pensions Advice Allowance
HM Treasury: Information & Awareness/Education/Pension Information (General) – Introducing a Pensions Advice Allowance: Response to the Consultation
2016 A-G: Parris v Trinity College Dublin (AG)
2016 ECJ: Parris v Trinity College Dublin (CJEU)

8 February 2017

SI 2017/111 – The Pensions Act 2014 (Commencement No 9) and the Welfare Reform and Work Act 2016 Commencement No 4) Regulations 2017

3 February 2017

Punter Southall: Briefing Note January 2017 – Will GMPs Finally be Equalised?
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2017 – Pension Schemes Newsletter No 84 [psn084]

2 February 2017

SI 2017/79 – The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2017
Norton Rose Fulbright: Commentary January 2017 – Pensions Briefing - Pensions Development in 2017 - Ten Things You Need to Know
Pensions Policy Institute: PPI Briefing Note Number 87 – The Impact of Automatic Enrolment in the UK as at 2016
European Union: Council Directives (EU) 2016/2341 – Directive (EU) 2016/2341 on the Activities and Supervision of Institutions for Occupational Retirement Provision [iorp2]

31 January 2017

Punter Southall: Briefing Note January 2017 – Are You Meeting Your Record-Keeping Duties?
Punter Southall: Briefing Note January 2017 – PPF Confirms Details of the 2017/18 Levy

30 January 2017

27 January 2017

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2016

26 January 2017

Eversheds Sutherland: Speedbrief 20 January 2017 – UK Pensions Speedbrief: Age Discrimination Challenge to Judicial Pension Scheme Succeeds
Norton Rose Fulbright: Commentary December 2016 – Pensions Briefing - RPI and CPI - 10 Things You Should Know
HM Revenue & Customs: HMRC Guides – Pension Tax for Overseas Pensions Updated on HMRC website in January 2017

24 January 2017

The Pensions Regulator: S89 Reports December 2016 – Monarch Airlines Limited Retirement Benefits Plan
The Pensions Regulator: S89 Reports January 2017 – Nurture Master Trust and the Save & Prosper Personal Retirement Account, Save & Prosper Company Pension Scheme and Save & Prosper Personal Retirement Account Simplified Pension Scheme (together the 'Save and Prosper Funds')

20 January 2017

Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Third Reading (Lords) (16 January 2017)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 22 – Countdown Bulletin (January 2017)
House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms) HC 55 – Defined Benefit Pension Schemes - Sixth Report of Session 2016-17

19 January 2017

Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2017 (January 2017)
Draft Regulations – The draft Pension Schemes Act 2015 (Judicial Pensions) (Consequential Provision) Regulations 2017 (January 2017)

18 January 2017

Pension Schemes Bill 2016/17 [Bill 125] (17 January 2017)

17 January 2017

Savings (Government Contributions) Act 2017 [sgca17]

13 January 2017

House of Commons: State Pension Reform HC 59 – Intergenerational Fairness - Third Report of Session 2016-17

12 January 2017

SI 2017/11 – The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2017
Pension Protection Fund: Policy Documents – 2017/18 Levy Policy Statement Published together with updated Levy Determination 2017/18 documents

9 January 2017

Association of British Insurers: Guidance – Making Retirement Choices Clear: A Guide to Simplifying Language on Retirement Options
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2016) [purple16]

6 January 2017

Law Commission: Investment (Fiduciary Duties and Social Investment) – Pension Funds and Social Investment: Call for Evidence

5 January 2017

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

4 January 2017

2016 CA: Barnardo'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 UT: Hill 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 Ch: Saga Group v Paul Mistake - Rectification - Documentation - Pensionable salary - Final pensionable salary - Summary judgment - Procedure - Whether hearing should be in camera

22 December 2016

SI 2016/1241 – The Local Government Pension Scheme (Wandsworth and Richmond Fund Merger) Regulations 2016
Department for Work and Pensions: Scheme Transfers (General) – Bulk Transfers of Defined Contribution Pensions Without Member Consent - Call for Evidence
2016 FTT (Tax): Browne v HMRC Tax - Income tax - Unauthorised payment charge - Whether mistake is acceptable by way of excuse
2014 Ch: Hampshire v PPF Insolvency - Member's benefits - Compensation - Level of compensation - Caps on compensation - Pensions Protection Fund - European Union law - Whether Insolvency Directive allows cap on benefits
2016 CA: Horton v Henry Insolvency - Bankruptcy - Accrued but undrawn pension rights - Whether trustee in bankruptcy can compel bankrupt to crystallise rights
2016 Ch: McShee v MMC UK Pension Fund Trustees Administration - Records - Absence of records imposes duty to prove on claimant - Whether duty of scheme to disprove claim for lost pension rights
2016 Ch: Webber v Department of Education Overpayments - Procedure - Time limits - Pensions Ombudsman

21 December 2016

Pension Schemes Bill 2016/17 [HL Bill 87] (19 December 2016) HL Bill 87 (as amended on report). This document is in the process of being edited.
Self-employed Earners etc: Restructuring of Contributions: Draft Clauses 2016 (December 2016)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2016 – Abolition of Class 2 National Insurance Contributions
Independent Project Board: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Remedying Poor Value Legacy Workplace Pension Schemes: Findings From the Joint Review of Industry Progress Against the Independent Project Board Recommendations
HM Government: State Pension Reform – Abolishing Class 2 and Reforming Class 4 National Insurance Contributions - Response to the Consultation

20 December 2016

The Pensions Regulator: Consultation - Consultation Reports and Responses 2016 – 21st Century Trusteeship and Governance - Discussion Paper Response
Department for Work and Pensions/HM Treasury: Information & Awareness/Education/Pension Information (General) – Public Financial Guidance Review: Consultation on a Single Body

19 December 2016

Draft Regulations – The draft National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (December 2016)

15 December 2016

Government Actuary's Department: Technical Bulletins – Autumn Statement 2016
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2016 – Pension Schemes Newsletter No 83 [psn083]
Income Tax (Trading and Other Income) Act 2005 [ittoia05] Ss 479-482 added after user request

14 December 2016

Savings (Government Contributions) Bill 2016/17 [HL Bill 85] (13 December 2016) Bill as brought from the House of Commons. Please note that this document is still in the process of being edited.

12 December 2016

House of Commons (October 2014 onwards): Written Statements – Automatic Enrolment Review Scope and Annual Thresholds Review (12 December 2016)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 21 – Countdown Bulletin (November 2016)

9 December 2016

Pension Protection Fund: Consultation Documents and Responses – The Response to the 2016 Consultation on Assumptions to be Used for Valuations Under Section 143 and Section 179 of the Pensions Act 2004
Civil Service Pensions: Civil Service Pensions – Civil Service Compensation Scheme (Amendment) Scheme 2016
2016 Opinion: BHS Opinion [Funding - Sponsor duty to fund - Liability of sponsor - Procedure - Parliamentary Select Committee - Whether duty to follow due process - Whether obligation to be fair and in judicial form - Duty of directors in relation to plan sponsor - Whether obligation to consider pension on sale of company]
2016 Fam: Goyal v Goyal [Divorce - Pensions sharing - Application to overseas pension]
2013 Ch: Konica Minolta Business Solutions (UK) v Applegate (No 2) [Rectification - Summary judgment - Procedure]
2016 FTT (Tax): McGrevey v HMRC [Tax - Unauthorised payment charge - Principal Civil Service Pension Scheme - Public service pension scheme - Whether the charge was constitutional]

8 December 2016

Pension Protection Fund: Guidance - Valuation Version A8 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2016 – Employer-arranged Pensions Advice Exemption
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) December 2016 – Foreign Pension Schemes

7 December 2016

Draft Regulations – The draft Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendments) Regulations 2017 (December 2016)
Pension Protection Fund: Guidance - Valuation Version B7 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 143 of the Pensions Act 2004
Department for Work and Pensions/HM Treasury: Information & Awareness/Education/Pension Information (General) – Pensions Scams: Consultation
HM Treasury: Public Service Pensions (Consultations) – Consultation on Indexation and Equalisation of GMP in Public Service Pension Schemes

5 December 2016

Draft Regulations – The draft Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2017 (November 2016)

1 December 2016

CMS Cameron McKenna: po-info Summaries of Key Determinations PO-12359 – Trustees Should Disclose Underlying CETV Calculation on Request (Mrs E, Scottish Widows Retirement Benefit Scheme) Determination summaries from February to October 2016

29 November 2016

Pension Schemes Bill 2016/17 [HL Bill 79] (28 November 2016) HL Bill 79 (as amended in committee)

28 November 2016

SI 2016/1141 – The State Pension Revaluation for Transitional Pensions Order 2016

25 November 2016

HM Treasury: Taxation (Consultation Documents) – Reducing the Money Purchase Annual Allowance: Consultation

22 November 2016

PO-8256 – Dr A [PO-8256] Ombudsman Determinations for September 2016
Civil Service Pensions: Civil Service Pensions – Principal Civil Service Pension Scheme (Amendment) Scheme 2016

21 November 2016

SI 2016/1102 – The Occupational Pensions (Revaluation) Order 2016
Department for Work and Pensions: Taxation (Consultation Documents) – Capping Early Exit Charges for Members of Occupational Pension Schemes: Ensuring a Fair and Consistent Approach Across all Defined Contribution Pensions - Government Response

15 November 2016

Hymans Robertson: Current Issues November 2016 – [Independent Review of State Pension Age - Transfer Advice Requirements - HMRC Newsletters - Single-body Model for Public Financial Guidance - Bankrupt's Undrawn Pensions Out of Reach - Secondary Annuity Market Plans Scrapped - Court Sheds Light on Limitation Rule in Ombudsman Complaints - Bridging Pension Rules Accommodate New State Pension]
Punter Southall: Briefing Note October 2016 – LGPS (E&W): 2016 Valuation
Punter Southall: Briefing Note October 2016 – PPF Consultation on the 2017/18 Levy and Other Publications

14 November 2016

Eversheds Sutherland: Speedbrief 2 November 2016 – UK Pensions Speedbrief - Court of Appeal Approves RPI/CPI Decisions in Qinetiq and Arcadia
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2016 – Pension Schemes Newsletter No 82 [psn082]

11 November 2016

2016 Aus: Tal Life v Shuetrim [Disability benefit - Total and permanent disablement - Australia - Whether 'unlikely ever to engage in work for reward']
2016 ECHR: Tomas 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]

10 November 2016

SI 2016/1079 – The Financial Services and Markets Act 2000 (Early Exit Pension Charges) Regulations 2016

9 November 2016

PO-13033 – Mr R [PO-13033] Determinations from August 2016
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, UK: 2015 - Statistical Bulletin

8 November 2016

Draft Regulations – The draft Registered Pension Schemes (Provision of Information) (Amendment No 2) Regulations 2016 (November 2016)
2016 USA: CECO Concrete Construction v Centennial State Carpenters Pension Trust [Deficit - Multi-employer plan -Group plan - Whether particular group of employers owes lower deficit contributions - Continuing liability of plan sponsor]
2016 USA: Moyle v Liberty Mutual Retirement Benefit Plan [Mergers and acquisitions -Inducements to remain in employment by acquirer - Whether claim for benefits can be equitable as well as statutory]

7 November 2016

2015 USA: Fontaine 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 USA: Kemp-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 USA: Patterson 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 USA: Tibble 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 Aus: Brine 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

House of Commons (October 2014 onwards): Debates and Oral Answers – Sale of Annuities (19 October 2016)
Bills -- Passage through Parliament: Pension Schemes Bill (2016-17) – Pension Schemes Bill: Second Reading (Lords) (1 November 2016)
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Public Bill Committee - Fifth Sitting (1 November 2016 (am))

1 November 2016

SI 2016/1036 – The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2016
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Public Bill Committee - First Sitting (25 October 2016 (am))
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Public Bill Committee - Second Sitting (25 October 2016 (pm))
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Public Bill Committee - Third Sitting (27 October 2016 (am))
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Public Bill Committee - Fourth Sitting (27 October 2016 (pm))
Financial Reporting Council: Technical Memorandum AS TM1 (v2/v3/v4) – Statutory Money Purchase Illustrations (Version 2.0/3.0/4.0) [tm1] Version 4.2 - effective for statutory illustrations issued on or after 6 April 2017

31 October 2016

Draft Regulations – The draft Individual Savings Account (Amendment No XX) Regulations 2017 (October 2016)

28 October 2016

The Pensions Regulator: Determination Notices 2016/17 – DCT Civil Engineering Staff Pension Fund (the "Scheme") - Determination Notice
The Pensions Regulator: S89 Reports August 2016 – Precision Carbide Tools Limited Pension and Life Assurance Scheme, the Comshare Retirement and Death Benefits Plan and the EBC Pension Scheme
The Pensions Regulator: S89 Reports October 2016 – DCT Civil Engineering Staff Pension Fund
The Pensions Regulator: S89 Reports October 2016 – New Station Bodyworks Ltd Retirement Benefit Scheme and M Holleran Ltd Pension Plan
The Pensions Regulator: S89 Reports October 2016 – The Database Group Ltd Retirement Benefit Scheme

27 October 2016

Department for Work and Pensions: Information & Awareness/Education/Pension Information (General) – The Advice Requirement and Overseas Pension Transfers - Call for Evidence on Members with Safeguarded Pension Benefits Transferring Outside the UK

26 October 2016

Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Guidance for Calculating and Certifying Block Transfers - 2017/18 Levy Year
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Guidance for Bespoke Stress Calculation for Assessing Investment Risk
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Guidance Relating to Mortgage Exclusions for Levy Purposes
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – PPF Deficit Reduction Contribution Guidance in Respect of the Financial Year 1 April 2017 - 31 March 2018
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Insolvency Risk Guidance

25 October 2016

Pension Schemes Bill 2016/17 [HL Bill 65]: Explanatory Notes
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Guidance in Relation to Contingent Assets
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Guidance in Relation to Asset-Backed Contributions

21 October 2016

Department for Work and Pensions: State Pensions (State Pension Age) – Independent Review of the State Pension Age Interim Report

20 October 2016

Pension Schemes Bill 2016/17 [HL Bill 65] (19 October 2016) HL Bill 65 (as introduced). Please note that this Bill is in the process of being edited.

18 October 2016

SI 2016/1005 – The Registered Pension Schemes (Bridging Pensions) and Appointed Day Regulations 2016
Bills -- Passage through Parliament: Savings (Government Contributions) Bill (2016-17) – Savings (Government Contributions) Bill: Second Reading (Commons) (17 October 2016)

17 October 2016

2016 ECHR: British 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 Ch: Shannan 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

Cabinet Office: Public Service Pensions (Consultations) – Civil Service Compensation Scheme - Response to Consultation on Proposed Reform of the Civil Service Compensation Scheme

10 October 2016

2016 CA: Goyal v Goyal [Divorce - Transfer of pensions overseas - Pensions sharing order - Extra-territorial jurisdiction]
2016 SC: MB 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

Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Transformation Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – MFR Conversion Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Deficit-Reduction Contributions Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Contingent Asset Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Transfers Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Insolvency Risk Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – Investment Risk Appendix
Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – ABC Appendix

6 October 2016

European Union: Green Paper/Consultation Documents – Capital Markets Union: Action on a Potential EU Personal Pension Framework

4 October 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Consultation on Valuing Pensions for the Advice Requirement and Introducing New Consumer Protections

29 September 2016

Pension Protection Fund: Levy Determinations - 2017/18 Pension Protection Levy 2017/18 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2017-31 March 2018

28 September 2016

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2016 – Pension Schemes Newsletter No 81 [psn081]
HM Treasury: Public Service Pensions (Consultations) – Reforms to Public Sector Exit Payments: Response to the Consultation

27 September 2016

HM Treasury: Information & Awareness/Education/Pension Information (General) – Amending the Definition of Financial Advice: Consultation

26 September 2016

SI 2016/946 – The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2016
Pension Protection Fund: Consultation Documents and Responses – The 2017/18 Pension Protection Levy Consultation Document

23 September 2016

NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust (replaced)
Finance Act 2016 [fa16] Updated versions of other Acts and Regulations amended by ss 19-23 and 94 of, and Schs 4 and 5 to, this Act are now available.

21 September 2016

The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2015-2016: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman

20 September 2016

Communities and Local Government: Guidance – Local Government Pension Scheme: Guidance on Preparing and Maintaining an Investment Strategy Statement
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – The Draft Pension Protection Fund (Modification) (Amendment) Regulations 2017 - Public Consultation

19 September 2016

SI 2016/931 – The Pensions Act 2014 (Consequential Amendments) Order 2016
HM Treasury: Guidance – Lifetime ISA: Updated Design Note
2015 USA: Santomenno v Transamerica Life [Investments - Fees - Investment managers - Fiduciary obligations - Whether investment manager is a fiduciary - Whether class action is appropriate - Procedure]

16 September 2016

House of Commons (October 2014 onwards): Written Statements – The Pension Protection Fund and the Financial Assistance Scheme (Long Service Caps) (15 September 2016)
PO-8049 – Mr S [PO-8049] Determinations from July 2016

14 September 2016

Savings (Government Contributions) Bill 2016/17 [Bill 59]: Explanatory Notes
HM Revenue & Customs: Revenue and Customs Briefs 14 (2016) – VAT, Deduction of VAT on Pension Fund Management Costs Following Court of Justice of the European Union Decision in PPG

8 September 2016

SI 2016/878 – The Firefighters' Pension Scheme (Amendment and Transitional Provisions) (England) Order 2016
House of Commons (October 2014 onwards): Written Answers – Pension Protection Fund (6 September 2016)

7 September 2016

Savings (Government Contributions) Bill 2016/17 [Bill 59] (6 September 2016) Bill 59 2016-17, as introduced. This Bill is in the process of being edited.
Hymans Robertson: Current Issues August 2016 – [BHS Inquiry: the Pensions Perspective - Pensions Regulator's Brexit Statement - New DC Code of Practice in Force - Regulator's Trusteeship Discussion Paper - AE Transitional Periods Amended - IORP II - NEST Consultation - Regulator Annual AE Report - Pension Schemes Newsletter #80 - Government Response to Committee AE Report - DB to DC Transfer Technical Amendment - New Secretary of State for Work and Pensions - Pensions Ombudsman Annual Report - Research on DC Standards]

6 September 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 19 – Countdown Bulletin (August 2016)
HM Treasury: Information & Awareness/Education/Pension Information (General) – Introducing a Pensions Advice Allowance: Consultation

5 September 2016

Eversheds Sutherland: Speedbrief 28 July 2016 – UK Pensions Speedbrief - Regulator Invites Views on 21st Century Trusteeship

2 September 2016

Pensions Policy Institute: PPI Briefing Note Number 84 – How do Female Lifecourses Affect Income in Retirement?

1 September 2016

Pension Protection Fund: Guidance - Insolvency Practitioners – The PPF Approach to Employer Restructuring
Pension Protection Fund: Guidance - Insolvency Practitioners Version 2 – General Guidance for Restructuring & Insolvency Professionals Updated on the PPF website.

31 August 2016

Punter Southall: Briefing Note July 2016 – What does Brexit mean for Pension Schemes?

30 August 2016

Norton Rose Fulbright: Commentary July 2016 – Pensions Briefing - Guaranteed Minimum Pensions
Pensions Policy Institute: PPI Briefing Note Number 83 – How Could the Effect of Rises in State Pension Age be Mitigated for the Most Vulnerable?

24 August 2016

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2016
Eversheds Sutherland: Speedbrief 14 July 2016 – UK Pensions Speedbrief - IORP II Directive Finalised as UK Votes to Leave the EU

23 August 2016

Hymans Robertson: Current Issues July 2016 – [FSCS Amendments - Income Payment Orders in Bankruptcy: Pension Drawdown - Pensions Ombudsman Service Changes - Pension Tracing Service Online - Public Sector Exit Cap - Regulator GPP List for AE - HMRC Newsletters]
2016 USA: Jones v Municipal Employees Annuity and Benefit Fund of Chicago [Public sector pensions - Local authority pension - Plans in deficit - Reduction in benefits - Whether constitutional]

22 August 2016

Eversheds Sutherland: Speedbrief 24 June 2016 – UK Pensions Speedbrief - Brexit: How Will This Affect UK Pensions?
Punter Southall: Briefing Note June 2016 – Pension Scheme Levies 2016/17
2016 USA: Fry v City of Los Angeles [Benefits - Retirees - Health benefits - Subsidy limits on health insurance - Whether limits permitted by contract - Whether rights were vested]
2016 USA: Sun Capital Partners v New England Teamsters Pension Fund [Insolvency - Sponsor insolvency - Multi-employer scheme - Deficit - Liability of insolvent employer - Liability of private equity investor]

19 August 2016

Department for Education: Public Service Pensions (Consultations) – Consultation Letter on Technical Amendments to the Teachers' Pension Regulations 2010 and the Teachers' Pension Scheme Regulations 2014

18 August 2016

Pension Protection Fund: Technical News Issue 8 – Technical News
2015 USA: Bell v Anthem [Investments - Fees - Whether excessive - Fiduciary obligations of asset manager]

16 August 2016

The Pensions Regulator: Strategy and Policy – Compliance and Enforcement Policy for Occupational Pension Schemes Providing Money Purchase Benefits

15 August 2016

The Pensions Regulator: Determination Notices 2015/16 – London Quantum Retirement Benefit Scheme (also known as the London Quantum Occupational Pension Scheme ("the Scheme")

12 August 2016

2016 USA: Askew v R L Reppert [Information - Disclosure - Production of documents - Fees for production of documents - Closure of plan - Whether duty of employer to produce documents of closed plan]
2016 Can: Feldstein v 364 Northern Development Corporation [Long-term disability - Insurance - Employment - Benefits declined by insurer - Whether misrepresentation]
2016 Aus: Gleeson v Lee, Independent Contractor Services (No 2) [Insolvency - Administration - Australia - Superannuation guarantee charge - Whether priority debt]
2016 USA: Rinehart v Lehman Brothers Holdings [Investment - Self-investment - Whether trustees of a plan have a duty to disinvest - Whether they should have anticipated the failure of the plan sponsor the shares of which the plan held]
2016 USA: Tatum v RJ Reynolds Tobacco [Investments - Self-investments - Tobacco-related investments - Whether reasonable to disinvest]

11 August 2016

2016 USA: McCaffree Financial Corp v Principal Life [Investments - Individual accounts - Expenses -Fiduciary obligations - Whether investment management charges were excessive]
2016 USA: Walker 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

Department for Work and Pensions: DWP Guides – New State Pension: Information for Employers and Trustees with Open, Contracted-out Defined Benefit Pension Schemes
2015 A-G: Dansk Industri v Rasmussen [Equal treatment - Discrimination - Age discrimination - Severance allowance - Redundancy payment - Whether expectation of pension at age 60 prejudices claim for severance allowance]
2016 ECJ: Dansk Industri v Rasmussen [Discrimination - Age discrimination - Severance allowance - Whether not payable because old age pension was payable - Whether EU law anti-discrimination law of direct effect]
2015 SA: Registrar of Pension Funds v Financial Services Appeal Board [Regulation - Pension scheme merger - Surplus - Application of surplus Locus standi of regulator - Whether a regulator can appeal against a decision to which it is not party]
2015 SA: South African Local Authorities Pension Fund v Msunduzi Municipality [Amendment - Modification - Contributions - Increase in contributions - Formal agreements - Whether formalities complied with - South Africa]
2015 SA: South African Local Authorities Pension Fund v Mthembu [Child's pension - Dependent's pension - Whether child remained eligible - Whether a 'student']

9 August 2016

2016 Ch: Daniel v Tee [Investments - Trustees - Professional trustees - Advice - Whether professional trustees can rely on advice]
2016 Ch: Girls Day School Trust v GDST Pension Trustees [Modification - Rectification - Procedure - Summary judgment - Publication for comment and response]

8 August 2016

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2016 – Pension Schemes Newsletter No 80 [psn080]

5 August 2016

2016 CA: Hampshire 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 CA: Heis 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 Sess: Bett 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

2016 FTT (Tax): First State Investment Management v HMRC [Taxation - Value added tax - Tax on investment services - Output tax - Defined benefit plans - Procedure]
2016 Ch: Hinton v Wotherspoon [Insolvency - Bankruptcy - Pension in drawdown - Whether subject to an income payments order]

2 August 2016

The Pensions Regulator: Statements – Prohibition Orders
The Pensions Regulator: Statements – Information Note for Trustees - Changes to State Pension Age & Communications with Members
House of Commons: BHS Pension Scheme HC 54 – BHS - First Report of the Work and Pensions Committee and Fourth Report of the Business, Innovation and Skills Committee of Session 2016-17

1 August 2016

PO-7592 – Dr D [PO-7592] Determinations from June 2016

28 July 2016

Pension Protection Fund: Policy Documents July 2016 – PPF Long-term Funding Strategy Update
2016 USA: Barton v ADT Security Services Pension Plan [Benefits - Claim for benefits - Evidence of entitlement to rights - Burden of proof - Whether claimant must prove evidence of entitlement - Duty of employer to rebut claim]

26 July 2016

House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms) HC 610 – Automatic enrolment: Government Response to the Committee's Eleventh Report of Session 2015-16 - Fifth Special Report of Session 2016-17

25 July 2016

The Pensions Regulator: S89 Reports July 2016 – Halcrow Pension Scheme

22 July 2016

The Pensions Regulator: Statements – Market Volatility Following the EU Referendum

21 July 2016

SI 2016/776 – The Pensions Act 2004 (Code of Practice) (Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits) Appointed Day Order 2016
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – NEST: Evolving for the Future - Fairness, Simplicity and Confidence - A Call for Evidence
Department for Work and Pensions – The Hybrid Schemes Quality Requirements Rules 2016 [hybrid rules] This version of the Hybrid Schemes Quality Requirements Rules 2016 was published on the GOV.UK website in July 2016 in recognition of a minor and technical error.

15 July 2016

Finance Bill 2016/17 [Bill 47] (7 July 2016) Bill as amended in Committee and Public Bill Committee. Selected provisions only. This Bill is in the process of being edited.
SI 2016/719 – The Employers' Duties (Implementation) (Amendment) Regulations 2016

14 July 2016

Bills -- Passage through Parliament: Finance Bill (2016-17) – Finance Bill: Public Bill Committee - Fourth Sitting (5 July 2016 (pm))

11 July 2016

Hymans Robertson: Current Issues June 2016 – [The Regulator's 2016 DB Funding Statement - New Pensions Bill Announced - Cap on Early Exit Charges - The Secondary Annuity Market - Government Ponders British Steel Pension Cuts - New DC Code of Practice - Work & Pensions Committee AE Report - Security Not Relevant Factor for Transfer Without Consent Certificate - Latest HMRC Newsletters]

8 July 2016

Punter Southall: Pensions Bulletin June 2016 – Pensions Bulletin: Quarterly Update
The Pensions Regulator: S89 Reports June 2016 – Abbey Manor Group Pension Scheme
House of Commons: State Pension Reform HC 229 – Communication of the New State Pension: Government Response to the Committee's Eighth Report of Session 2015-16 - First Special Report of Session 2016-17
House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms) HC 579 – Automatic enrolment - Eleventh Report of Session 2015-16
Institute & Faculty of Actuaries: Actuarial Profession Standards APS D1 – APS D1 Investment Related Business Activities for Authorised Professional Firms [apsd1] Version 3

7 July 2016

Draft Order – The draft Pensions Act 2014 (Consequential Amendments) Order 2016 (July 2016)
2016 CA: Prometric v Cunliffe [Membership - Benefits - Whether contractual right to membership of defined benefit scheme on sale of subsidiary company - Whether oral representations sufficient to claim membership or benefits]

5 July 2016

PO-3471 – Mrs K [PO-3471] Determinations from May 2016
The Pensions Ombudsman - Determinations (PPF/FAS) PPFO-6992 – Applicant Trustees of the Electrosonic Pension Scheme [PPFO-6992]

30 June 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 18 – Countdown Bulletin (June 2016)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2016 – Pension Schemes Newsletter No 79 [psn079]

27 June 2016

PO-6773 – Mrs Catherine Butterworth [PO-6773 ] Determinations from April 2016
Cabinet Office: Public Sector Transfer Club TPSTC Apr 2016 – The Public Sector Transfer Club - A Guide for Members of Club Schemes

22 June 2016

PO-5834 – Mr Roger Dennis [PO-5834] Determinations from March 2016

21 June 2016

Eversheds Sutherland: Speedbrief 27 May 2016 – UK Pensions Speedbrief: Government Consults on Options for Restructuring the British Steel Pension Scheme
2016 EAT: Miller v Ministry of Justice [Discrimination - Equal treatment - Part-timers - Judges - Limitation periods for claim - Whether sophistication of claimants is relevant]
2016 Ch: St Modwen Properties v Herbert [Rectification - Summary judgment - Procedure - Indexation]

17 June 2016

Barnett Waddingham: Current Pensions Issues – Spring 2016
Pensions Policy Institute: PPI Briefing Note Number 81 – Lifetime ISAs: Pension Complement or Rival?

16 June 2016

Income Tax Act 2007 [ita07] Ss 22-32 added after user request

14 June 2016

SI 2016/627 – The Bank of England and Financial Services Act 2016 (Commencement No 3) Regulations 2016
2015 Ch: Pollock v Reed (Halcrow Pension Scheme) [Funding - Preservation - Transfer - Transfer to scheme with lower benefits without member consent - Whether legal]
2015 Ch: Sterling Insurance Trustees v Sterling Insurance Group [Documentation - Rectification - Modification - Deed of variation - Restrictions on power of amendment]

8 June 2016

PRAG: Statements of Recommended Practice SORP Guidance – Guidance to the Users of the Pension Statement of Recommended Practice Financial Reports of Pension Schemes in Relation to Amendments to FRS 102 - the Financial Reporting Standard Applicable in the UK and Republic of Ireland
PRAG: Statements of Recommended Practice SORP Update – Update on Pension Scheme Financial Statement Disclosures and the Requirement to Obtain an Auditor's Statement on Contributions
1998 CA: Archer v Archer [Divorce - Petition by husband on basis of five years' separation - Wife opposing grant of decree contending dissolution of marriage would cause her grave financial hardship - Wife having substantial capital assets giving her an income - Potential loss of widow's pension from husband's pension scheme - Whether wife had shown that she would suffer grave financial hardship - Matrimonial Causes Act 1973 s5]

7 June 2016

2015 QB: Fleet Maritime Services (Bermuda) v The Pensions Regulator [Non-UK employer - Seamen - Auto-enrolment - Whether UK compulsory auto-enrolment into workplace pension schemes applied - the Pensions Regulator - Compliance notice - Whether valid - Judicial review]
2016 Ch: Hughes v Royal London [Pensions liberation - Transfers - Right to transfer - Whether transfer to occupational pension scheme involves need to be employed by new plan sponsor - Pensions Ombudsman - Appeal]

6 June 2016

2016 ECJ: European 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

PRAG: Statements of Recommended Practice Practical Guidance – Investment Disclosures - A Joint Working Group of the Investment Association and the Pensions Research Accountants Group As subsequently updated

26 May 2016

House of Commons (October 2014 onwards): Written Statements – British Steel Pension Scheme (26 May 2016)
Department for Work and Pensions: British Steel Pension Scheme – British Steel Pension Scheme: Public Consultation
Department for Work and Pensions: Taxation (Consultation Documents) – Capping Early Exit Charges for Members of Occupational Pension Schemes: Ensuring a Fair and Consistent Approach Across all Defined Contribution Pensions

25 May 2016

The Pensions Regulator: S89 Reports April 2016 – Swindon Town Football Company Limited
2016 Ch: Capita ATL Pension Trustees v Sedgwick Financial Services [Practice - Summary judgment - Limitation periods - Equal treatment - Failure to implement equal treatment - Professional negligence - Whether time-barred - Whether contract of advice was novated following the change of ownership of the adviser]

24 May 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 17 – Countdown Bulletin (May 2016)
2016 Ch: Safeway v Newton [Discrimination - Equal treatment - Timing of equalisation - Whether retrospection available]

23 May 2016

SI 2016/590 – The Financial Services and Markets Act 2000 (Pensions Guidance) Regulations 2016

20 May 2016

Finance Bill 2016/17 [Bill 1] (19 May 2016) Bill as introduced to the House of Commons for the 2016-17 session. Selected provisions only.
Employer Covenant Working Group: ECWG Principles – Principles of Covenant Assessment for Scheme Valuations Our thanks to the ECWG for allowing us to carry the Principles on Perspective

19 May 2016

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2016 – Pension Schemes Newsletter No 78 [psn078]

18 May 2016

The Pensions Regulator: Statements – Annual Funding Statement 2016

17 May 2016

2014 Aus: ABN AMRO Bank v Bathurst Regional Council [Investments - Bonds - Ratings by ratings agency - Whether ratings agency owed a duty of care to eventual purchasers of investments]

16 May 2016

SI 2016/579 – The Bank of England and Financial Services Act 2016 (Commencement No 2) Regulations 2016

13 May 2016

Pensions Policy Institute: PPI Briefing Note Number 80 – Independent Governance Committees (IGCs)

11 May 2016

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]
The Pensions Regulator: Consultation - Consultation Reports and Responses 2016 – Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits

10 May 2016

Eversheds Sutherland: Speedbrief 15 April 2016 – UK Pensions Speedbrief: EIOPA Backs Down on New Solvency Regime for IORPs
Eversheds Sutherland: Speedbrief 19 April 2016 – UK Pensions Speedbrief: Pensions Regulator Issues Six DC 'How to' Guides for Consultation

9 May 2016

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 March 2016
Norton Rose Fulbright: Commentary April 2016 – Pensions Briefing - Brexit and Pensions Issues
National Audit Office: Public Service Pensions (GMP) HC 907 Session 2015-16 – The Impact of State Pension Reforms on People with Guaranteed Minimum Pensions

6 May 2016

Bank of England and Financial Services Act 2016 [befsa16] Selected provisions only.

29 April 2016

Local Government Pensions Committee: Circulars (no longer published on Perspective) No 298 – Update On Thirteenth Annual LGPS "Trustees" Conference 23rd & 24th June 2016 - Manchester [lgpc298]
HM Treasury: Draft Legislation: Commentary and Consultation (2016) – Creating a Secondary Market for Annuities: Secondary Legislation

26 April 2016

HM Treasury: Directions 6 April 2016 – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury
HM Treasury: Guidance – Guidance on the Operation of Pensions Increase Legislation for Public Service Pension Schemes
2015 USA: Adedipe v US Bank [Defined benefit plan - Funding - Underfunding - Investments - Investment strategy - Whether eventual surplus defeats claim for breach of trust]
2016 USA: Amgen v Harris [Employee stock option plan - Investment in plan sponsor shares - Whether employer has duty to stop investments if it knows that share prices will fall - Fiduciary duty - Whether fiduciary duty to cease investing - Investments]

22 April 2016

HM Revenue & Customs: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Creating a Secondary Annuity Market: Tax Framework
2015 USA: City 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 Ire: Durkin 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 USA: In 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 USA: Montanile v National Elevator Industry Health Benefit Plan [Benefits - Double payment - Subrogation - Equitable lien - Whether equitable lien survives disposition]
2015 Aus: Salmon 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

Bank of England and Financial Services Bill 2015/16 [Bill 139] (23 February 2016) Added after user request
Eversheds Sutherland: Speedbrief 6 April 2016 – UK Pensions Speedbrief: Risky Business - Retirement Risk Warnings Legally Required From 6 April
Punter Southall: Briefing Note April 2016 – 6 April 2016: 10 Years after A-Day
The Pensions Regulator: Guidance - Other Guidance and Documents – Public Service Pension Schemes: An Essential Guide to Issuing Annual Benefit Statements
2015 Ch: Dutton v FDR [Benefits - Increases - Documentation - Interpretation - Whether increases need to be cumulative - Principles of interpretation]
2016 ECJ: European Commission v Cyprus [Cross-border pension rights - EU freedom of movement - Whether national legislation prohibiting cross-border aggregation of pension rights was legal]
2015 CA: Petter v EMC Europe [Jurisdiction - Share schemes - Whether stock rights under a non-UK stock option plan are to be dealt with by jurisdiction of grant or jurisdiction of employment]
2015 Ch: Young v NHS Business Authority [Benefits - Disability - Pensions Ombudsman - Appeal - Whether pre-existing age-related condition - Eggshell skull principle]

20 April 2016

Pensions Policy Institute: PPI Briefing Note Number 79 – Recent Developments in The Local Government Pension Scheme (LGPS)
2015 FTT (Tax): Patel v HMRC [Taxation - Self-invested personal pension (SIPP) - Investments - Unapproved pension arrangement - Unregistered pension arrangement - Loans to purchase investment for pension arrangements - Whether deductible - Penalties]

19 April 2016

Department for Work and Pensions: DWP Guides – Automatic Enrolment: Guidance on the Alternative Quality Requirements for Defined Benefits Pension Schemes and the Defined Benefits Element of Hybrid Pension Schemes

18 April 2016

2015 EAT: Ford 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 Ch: Hogg Robinson v Harvey [Rectification - Procedure - Whether need for full trial where no objection by trustees or beneficiaries - Use of counsel's opinion]
2015 EAT: Northumbria 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

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 16 – Countdown Bulletin (April 2016)

14 April 2016

Department for Work and Pensions – The Hybrid Schemes Quality Requirements Rules 2016 (Replaced)
2015 Fam: WS v WS [Divorce - Matrimonial - Remedies - Sharing - Discount rate to be used - Duxbury principles - Whether market annuity rates are appropriate]

13 April 2016

2015 EAT: Donkor v Royal Bank of Scotland [Discrimination - Age discrimination - Redundancy - Whether having regard to pension costs involves objective justification]

7 April 2016

Hymans Robertson: Current Issues April 2016 – [Annual Allowance Information Changes for 2015/16 - Independent Review of State Pension Age Announced - Final Preparations for the End of Contracting-out - An Inundation of (Statutory) Instruments - New Duties Affecting Corporate Trustees - Retrospective 'Barber' Equalization Ineffective - GMP Increases in Public Service Schemes]

6 April 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 15 – Countdown Bulletin (April 2016)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2016 – Pension Schemes Newsletter No 77 [psn077] Example in Appendix 1 amended

5 April 2016

PO-8094 – Mr N Webber [PO-8094] Determinations from February 2016

4 April 2016

Punter Southall: Briefing Note March 2016 – An Update on European Pensions Developments

31 March 2016

Finance (No 2) Bill 2015/16 [Bill 155]: Explanatory Notes

29 March 2016

Finance (No 2) Bill 2015/16 [Bill 155] (22 March 2016) Bill as introduced to the House of Commons. Selected provisions only. This document is in the process of being edited.
SI 2016/435 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2016 (revoked) [auto enrol earn trig 16]

24 March 2016

SI 2016/438 – The Public Service Pensions Revaluation (Prices) Order 2016
PO-10409 – Mr Royston Muller [PO-10409] Determinations from January 2016
SI 2016/427 – The Occupational Pension Schemes (Scheme Administration) (Amendment) Regulations 2016 Amendments made by these Regulations are included in this update.

23 March 2016

Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Scheme - Consultation on Amendments to Survivors' Benefits in the Firefighters' Pension Scheme 1992 and the Firefighters' Compensation Scheme (England) 2006, and Minor Amendments to the Firefighters' Pension Scheme 2015
Pension Protection Fund: FAQs – The Pension Protection Fund - Frequently Asked Questions [ppf faq] New FAQs about mortgages added

22 March 2016

SI 2016/408 – The Pensions Act 2014 (Transitional and Transitory Provisions) Order 2016
Government Actuary's Department: Technical Bulletins – Budget 2016
HM Treasury: Guidance – Basis for Setting the Discount Rates for Calculating Cash Equivalent Transfer Values Payable by Public Service Pension Schemes
HM Treasury: Guidance – The New Lifetime ISA
Pension Protection Fund: Guidance - Valuation Version F2 – Statement Under Section 143(5C) of the Pensions Act 2004 Setting out how the Board of the Pension Protection Fund will make a Funding Determination Under Section 143(2)(a)
2015 USA: BP Securities Litigation [Fiduciary obligations - Whether an employer to nominate members of a trustee board has fiduciary obligations]
2015 Ire: Department of Public Expenditure & Reform v Pensions Ombudsman [Retirement - Whether 'early retirement' - Nationalisation of pension plan - Whether member retired 'early']
2014 USA: Tatum v RJR Pension Investment Committee [Investments - Fiduciary duties - Whether duty to conduct due diligence before liquidating funds invested in by plan - Where does burden of proof lie as to loss - Extent of duty to consider appropriateness of funds invested in]

21 March 2016

Department for Work and Pensions: DWP Guides – Banning New Member-borne Commission: Guidance for Service Providers and Trustees or Managers of Occupational Pension Schemes
HM Treasury: Information & Awareness/Education/Pension Information (General) – Public Financial Guidance Review: Proposal for Consultation

18 March 2016

SI 2016/343 – The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016
Eversheds Sutherland: Speedbrief 9 March 2016 – UK Pensions Speedbrief: IORP II Directive: Final Negotiations Have Begun
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2016 – Pension Flexibility 2016
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Workplace Pensions Automatic Enrolment: Miscellaneous Technical Changes to Provide Easements for Employers - Government Response

17 March 2016

SI 2016/326 – The Civil Service (Other Crown Servants) Pension Scheme Regulations 2016
Hymans Robertson: Current Issues March 2016 – [Auto-enrolment Technical Changes - Allowance Taper Prompts Review of Information Requirements - Public Service Pension Scheme Revaluation - DWP Proposes Power to Amend GMP Revaluation Rules - Court Unblocks Transfers to Suspected 'Liberation' Schemes - Banning Member-borne Commission in Occupational Pension Schemes - Incentives Code of Practice, Mark 2 -Benefit Guarantees & the Transfer Advice Requirement - Latest HMRC Updates]
HM Treasury: Taxation (Consultation Documents) – Strengthening the Incentive to Save: Summary of Responses to the Consultation on Pensions Tax Relief
2015 ECJ: European Commission v Slovak Republic [Benefits - Equal treatment - Pensioners' bonus - Christmas bonus - Whether application of residence requirement is discriminatory]
2015 USA: IBT Local 863 Pension Fund v C&S Wholesale Grocers [Contributions - Sponsor contributions - Multi-employer plan - Contributions due after withdrawal as sponsor - Whether should include levy to Pension Benefit Guaranty Corporation for indefinite future]
2015 Jam: Mills v Knott (Alcoa Jamaica) [Funding - Surplus - Distribution of surplus on wind-up]
2015 USA: Resilient Floor Covering Pension Trust Fund v Michael's Floor Covering [Multi-employer pension plan - Withdrawal liability - United States - Whether purchaser of some of the assets of a failed company assumes its pension liabilities]
2015 Aus: Ziogos v FSS Trustee Corporation [Disability - Whether permanent - Whether insured 'unlikely to ever engage in any gainful profession for which she is suited by education, training or experience']

15 March 2016

Punter Southall: Pensions Bulletin March 2016 – Pensions Bulletin: Quarterly Update
Department of Health: Draft Legislation: Commentary and Consultation (2016) – The Draft National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016: Consultation Response
2015 Aus: Stock (as Executor of the Will of Mandie, Deceased) v NM Superannuation Proprietary Limited [Death benefits - Absence of nomination letter - Extent of trustees discretion as to whom to pay discretionary death benefits]
SI 2016/289 – The Pension Sharing (Miscellaneous Amendments) Regulations 2016 Amendments made by these Regulations are included in this update.
SI 2016/245 – The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 Amendments made by these Regulations are included in this update.

14 March 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Occupational and Personal Pension Schemes and the Pension Protection Fund (Miscellaneous Amendments) Regulations 2016 and Call for Evidence on the Valuation of Pensions with a Guaranteed Annuity Rate - Government Response
SI 2016/311 – The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations 2016 Amendments made by these Regulations are included in this update.
SI 2016/294 – The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2016 Amendments made by these Regulations are included in this update.
SI 2016/200 – The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order 2016 Amendments made by this Order are included in this update.

9 March 2016

SI 2016/308 – The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2016

8 March 2016

SI 2016/304 – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2016

7 March 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments) Order 2016 - Government Response
Department for Work and Pensions: State Pensions (State Pension Age) – SPa Independent Review: Terms of Reference

3 March 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations 2016 - Government Response

2 March 2016

SI 2016/252 – The Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016
House of Lords (October 2014 onwards): Written Statements – State Pension Age Review (1 March 2016)
SI 2016/240 – The State Pension (Amendment) (No 2) Regulations 2016 Amendments made by these Regulations are included in this update.

1 March 2016

SI 2016/229 – The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations 2016
Department for Work and Pensions: DWP Guides – Information about the Reform of the State Pension System and State Pension Sharing on Divorce and Nullity (Including Overseas Proceedings) and on the Dissolution and Annulment of a Civil Partnership (Including Overseas Proceedings) for People Reaching State Pension Age from 6 April 2016
SI 2016/224 – The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 Amendments made by this Order are included in this update.

29 February 2016

SI 2016/227 – The State Pension (Amendment) Regulations 2016
SI 2016/205 – The Social Security Revaluation of Earnings Factors Order 2016 [soc sec reval 16]
2015 Ct Sess: Advocate General for Scotland v Murray Group Holdings [Employee remuneration trust - Intention to save national insurance contributions (NICs) - Intention to save income tax - Whether payment of sum to trust by employer is to be treated as income of employee]
SI 2016/199 – The State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 Amendments made by these Regulations are included in this update.

26 February 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 14 – Countdown Bulletin (February 2016)

25 February 2016

Cabinet Office: Public Sector Transfer Club PSTC 5 – The Public Sector Transfer Club - Memorandum by the Cabinet Office Updated in December 2015
2015 Ch: BCA Pension Trustees [Indexation - Rectification - Alternative to rectification - Administration of Justice Act 1985 - Construction order]
2015 USA: Michigan Coalition of State Employee Unions v State of Michigan [Employment - Contributions - Change of terms - Whether constitutional to amend conditions of employment in relation to pensions]
2015 USA: Tussey v ABB [Investments - Target-date funds - Whether breach of fiduciary duty - Change of investment manager]

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 Ct: Harrington v Metropolitan Police Authority [Forfeiture - Police pension - Human rights - Criminal offence - Nature of pension - Whether a pension is a property right]
2015 QB: Hely-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 Ire: Minister 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 USA: Yale-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

SI 2016/203 – The Pensions Act 2014 (Commencement No 8) Order 2016
Incentive Exercises for Pensions: Codes of Practice – Incentive Exercises for Pensions: A Code of Good Practice

22 February 2016

PO-5309 – Mrs Susan Readman [PO-5309] Determinations from December 2015
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2016 – Pension Schemes Newsletter No 76 [psn076]

19 February 2016

Department for Work and Pensions: DWP Factsheet – Pension Benefits with a Guarantee and the Advice Requirement

18 February 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 13 – Countdown Bulletin (January 2016)
Cabinet Office: Public Service Pensions (Consultations) – Consultation on Reform of the Civil Service Compensation Scheme

17 February 2016

SSI 2016/97 – The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016
SSI 2016/98 – The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2016 Amendments made by these Regulations are included in this update.

12 February 2016

Government Actuary's Department: Public Service Pensions (Hutton Report) – Report by the Government Actuary on the Actuarially Fair Rate of Increments for Those Reaching State Pension Age on or After 6 April 2016 and Choosing to Defer Their State Pension Beyond State Pension Age
House of Commons: Pension Reform (Simplicity, Security and Choice/Simplifying the Taxation of Pensions) HC 581 – Automatic Enrolment to Workplace Pensions - Eighteenth Report of Session 2015-16
House of Commons: State Pension Reform HC 550 – Understanding the New State Pension: Interim Report on Pension Statements - Sixth Report of Session 2015-16

11 February 2016

SSI 2016/77 – The Firefighters' Compensation and Pension Schemes (Scotland) Amendment Order 2016
HM Treasury: Taxation (Consultation Documents) – Pension Transfers and Early Exit Charges: Response to the Consultation
HM Treasury: Public Service Pensions (Consultations) – Consultation on Reforms to Public Sector Exit Payments
2015 Ch: Philips Pension Trustees v Aon Hewitt [Investments - Negligence -Investment strategy - Investment consultants - Procedure]
SSI 2016/78 – The Firefighters' Pension Scheme (Scotland) Amendment Regulations 2016 Amendments made by these Regulations are included in this update.

10 February 2016

PO-4674 – Miss Ann Tracy [PO-4674] Determinations from November 2015

9 February 2016

SSI 2016/75 – The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2016 Amendments made by these Regulations are included in this update.

8 February 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Better Workplace Pensions: Minor Regulation Changes to the Governance Provisions - Government Response

5 February 2016

SSI 2016/74 – The Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Amendment Regulations 2016
House of Commons (October 2014 onwards): Written Statements – Funding to Police Forces in England and Wales to Meet the Costs of Redress Payments to Former Police Officers Affected by the Determination of the Pensions Ombudsman of 13 May 2015 in the Case of Milne v the Government Actuary's Department (5 February 2016)

3 February 2016

SI 2016/82 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling and Compensation Cap) Order 2016 (revoked) [ppf levy 16]
PO-2821 – Mr Peter Wightman [PO-2821] Determinations from October 2015

2 February 2016

SI 2016/95 – The Public Service Pensions Revaluation (Earnings) Order 2016
Draft Regulations – The draft Occupational Pension Schemes (Scheme Administration) (Amendment) Regulations 2016 (February 2016)
Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2016 (February 2016)
Draft Order – The draft Public Service Pensions Revaluation (Prices) Order 2016 (February 2016)
House of Commons (October 2014 onwards): Written Statements – Public Service Pension Indexation and Revaluation 2016 (2 February 2016)
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2016 – DC Trust: A Presentation of Scheme Return Data 2015-2016

1 February 2016

SSI 2016/62 – The Teachers' Superannuation and Pension Scheme (Scotland) Amendment Regulations 2016
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Better Workplace Pensions: Banning Member-borne Commission in Occupational Pension Schemes - Government Response and Consultation on Draft Regulations

29 January 2016

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2016 – Pension Schemes Newsletter No 75 [psn075]

28 January 2016

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2016) – Technical Changes to Automatic Enrolment - Consultation on Draft Regulations
Pension Protection Fund: Guidance - Insolvency Practitioners – PPF Restructuring and Insolvency Team - Guidance Note: Insolvency Practitioner Remuneration This guidance was updated on the PPF website in January 2016 (Version 2)

27 January 2016

Draft Regulations – The draft Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2016 (January 2016)
Punter Southall: Briefing Note January 2016 – IRM ... What Does It Look Like?

26 January 2016

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2015
Eversheds Sutherland: Speedbrief 14 January 2016 – UK Pensions Speedbrief: Protected Pension Ages - Employer Duty to Provide Information
Hymans Robertson: Current Issues January 2016 – [Regulator Publishes Draft Revised DC Code of Practice - Draft Pension Clauses for Finance Bill 2016 - PPF Finalizes 2016/17 Levy Details - Regulator Endorses Integrated Risk Management - New Legislation 'Saves' RST Underpins - Regulator Surveys Public Sector Governance & Administration - DWP Announcement on AE Earnings Band & Trigger - Changes to FSCS Proposed - EIOPA Consults on Good Member-communication Practices - Court Authorizes Correction of Drafting Error - Financial Ombudsman Focus on Pensions - Income Tax & the Scottish Budget - Pension Schemes Newsletter 74 - Contracting-out Abolition: Countdown Bulletin 12 - A New Secondary Market in Annuities]
House of Commons (October 2014 onwards): Written Statements – Funding to Fire and Rescue Authorities in England to Meet the Costs of Redress Payments to Former Fire Fighters Affected by the Determination of the Pensions Ombudsman of 13 May 2015 in the Case of Milne v the Government Actuary's Department (26 January 2016)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) January 2016 – National Insurance Contributions: Reporting Requirements for Employers on the Abolition of the Contracted-out Rebate

22 January 2016

SSI 2016/32 – The Local Government Pension Scheme (Scotland) Amendment Regulations 2016

21 January 2016

Draft Regulations – The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 (December 2015)
Eversheds Sutherland: Speedbrief 22 December 2015 – UK Pensions Speedbrief: Pensions Regulator's Guidance on Integrated Risk Management
Hymans Robertson: Current Issues December 2015 – [Changes to Defined Benefit & Hybrid Scheme Returns - DWP Consults on Amendments Gallimaufry - More Hodge-podge Proposals plus GAR Request - Contracting-out Abolition: Countdown Bulletin 11 - Contracted-out Pension Equivalent Added to State Pension Statements - Autumn Statement 2015]
Pensions Policy Institute: PPI Briefing Note Number 78 – The Impact of DC Regulation on Employer Scheme Choice
Punter Southall: Briefing Note December 2015 – A Blip or a Long-term Trend?
Punter Southall: Briefing Note December 2015 – More Detail Published on Lifetime Allowance Changes
Punter Southall: Pensions Bulletin December 2015 – Pensions Bulletin: Quarterly Update
House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms) HC 719 – Pension Freedom Guidance and Advice: Financial Conduct Authority Response to the Committee's First Report of Session 2015-16

20 January 2016

Draft Regulations – The draft State Pension (Amendment) Regulations 2016 (January 2016)

19 January 2016

SI 2016/39 – The Pensions Act 2014 (Pension Sharing on Divorce etc) (Transitional Provision) Order 2016
Pension Protection Fund: Statements of Investment Principles – Statement of Investment Principles (replaced)

14 January 2016

SSI 2015/448 – The Local Government Pension Scheme (Scotland) Amendment (No 2) Regulations 2015

13 January 2016

2015 CA: Walker v Innospec, O'Brien v Ministry of Justice [Equal treatment - Discrimination - Part-time workers - Civil partnership - Whether requirement for equal treatment was retrospective]

12 January 2016

House of Commons (October 2014 onwards): Debates and Oral Answers – Business of the House (Pension Tax Relief); State Pension Age (Women) (7 January 2016)

11 January 2016

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 12 – Countdown Bulletin (December 2015)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2015 – Pension Schemes Newsletter No 74 [psn074]
HM Treasury: Information & Awareness/Education/Pension Information (General) Cm 9183 – Pension Freedom Guidance and Advice: Government Response to the Work and Pensions Committee's First Report of Session 2015-16
SI 2015/2057 – The Police Pensions and Police (Injury Benefit) (Amendment) Regulations 2015 Amendments made by these Regulations are included in this update.

6 January 2016

Norton Rose Fulbright: Commentary December 2015 – Pensions Briefing - Six Things You Should Know about Pensions Flexibilities from April 2015
Punter Southall: Briefing Note December 2015 – New Draft DC Code of Practice
2015 SC: John Mander Pension Trustees v HMRC [Taxation - Withdrawal of approval by HMRC -Tax liability - Whether calculated at date of withdrawal or at subsequent date]

5 January 2016

Enterprise Bill 2015/16 [Bill 112] (16 December 2015) Selected provisions only.

4 January 2016

HM Treasury/HM Revenue & Customs/Department for Work and Pensions: State Pension Reform – The Abolition of Class 2 National Insurance: Introducing a Benefit Test into Class 4 National Insurance for the Self-employed - Consultation

22 December 2015

Communities and Local Government: Guidance – Local Government Pension Scheme: Investment Reform Criteria and Guidance
Department for Work and Pensions/HM Treasury: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Creating a Secondary Annuity Market: Response to the Call for Evidence

21 December 2015

SI 2015/2058 – The Pensions Act 2014 (Commencement No 7) and (Savings) (Amendment) Order 2015
Eversheds Sutherland: Speedbrief 30 November 2015 – UK Pensions Speedbrief: VAT on Pension Scheme Costs - An Update
Eversheds Sutherland: Speedbrief 14 December 2015 – UK Pensions Speedbrief: Regulator Signals Intent to Raise the Bar for Plans with Money Purchase Benefits in Draft DC Code
Norton Rose Fulbright: Commentary November 2015 – Pensions Briefing - Pensions Ombudsman's Determinations 2015 Round-up and Appeals Awaited
SI 2015/2013 – The Transfer of Functions (Pensions Guidance) Order 2015 Amendments made by this Order are included in this update.

18 December 2015

Pension Protection Fund: Policy Documents – 2016/17 Levy Policy Statement
The Pensions Regulator: Guidance - Regulatory Guidance – Integrated Risk Management
Pension Protection Fund: Levy Determinations - 2016/17 Pension Protection Levy 2016/17 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2016-31 March 2017 The Determination and appendices have been updated to the December 2015 versions.

17 December 2015

House of Commons (October 2014 onwards): Written Statements – Financial Services (Secondary Annuity Market) (15 December 2015)
House of Commons (October 2014 onwards): Written Statements – Machinery of Government Change (Pension Wise) (16 December 2015)

16 December 2015

SI 2015/1985 – The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 Amendments made by this Order are included in this update.

10 December 2015

The Pensions Regulator: Selected Research & Analysis - Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2015)
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2015) [purple15]

9 December 2015

Draft Regulations – The draft Income Tax (Pay As You Earn) (Amendment) Regulations 2016 (December 2015)

7 December 2015

Allen & Overy LLP: Pensions Prompt 12 November 2015 – UK Pension Funds and ESOS: Compliance Required but Deadlines Extended

4 December 2015

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – Occupational and Personal Pension Schemes and the Pension Protection Fund (Miscellaneous Amendments) Regulations 2016 and Call for Evidence on the Valuation of Pensions with a Guaranteed Annuity Rate

3 December 2015

Enterprise Bill 2015/16 [HL Bill 78] (30 November 2015) Selected provisions only.

2 December 2015

SI 1987/1850 – The Local Government Superannuation (Scotland) Regulations 1987 (revoked) Added after user request.
Draft Order – The draft Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (November 2015)
Draft Regulations – The draft State Pension and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2016 (November 2015)

30 November 2015

Barnett Waddingham: Current Pensions Issues – Autumn/Winter 2015
Eversheds Sutherland: Speedbrief 26 November 2015 – UK Pensions Speedbrief: Autumn Statement 2015 - What does it mean for pensions?

27 November 2015

Finance (No 2) Act 2015 [fa15(2)] Amendments made by this Act are included in this update.

24 November 2015

SI 2015/1916 – The Occupational Pensions (Revaluation) Order 2015

20 November 2015

Pension Protection Fund: Guidance - Insolvency Practitioners – PPF Restructuring and Insolvency Team - Guidance Note: Potential Legal Actions Contemplated by Insolvency Practitioners

18 November 2015

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 11 – Countdown Bulletin (November 2015)

16 November 2015

Local Government Pensions Committee: Circulars (no longer published on Perspective) No 294 – LGPS Practitioner and Employer Training Events [lgpc294]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – Better Workplace Pensions: Reducing Regulatory Burdens, Minor Regulation Changes, and Response to Consultation on the Investment Regulations - Public Consultation and Government Response

13 November 2015

Enterprise Bill 2015/16 [HL Bill 71] (4 November 2015) Selected provisions only. Added after user request.

12 November 2015

HM Revenue & Customs: Revenue and Customs Briefs 17 (2015) – Deduction of VAT on Pension Fund Management Costs

10 November 2015

Hymans Robertson: Current Issues November 2015 – [VAT on Pension Fund Management Costs - Indexation of Benefits During Periods of Deflation - Court of Appeal Rejects Pension Discrimination Claims - Contracting Out Abolition Consequential Amendments - Court Countermands Arrangement for Data Transfers to the USA - FCA Proposed Changes to its Rules and Guidance - Auto-transfers, Shared-risk & Collective Benefits Shelved - HMRC Newsletters - ONS Publishes Occupational Pension Schemes Survey 2014 - Draft Finance Bill 2016 Clauses to be Published Before Christmas - No Tax Relief Decision 'Til April]
Norton Rose Fulbright: Commentary October 2015 – Pensions Briefing - Assessing and Monitoring the Employer Covenant
Punter Southall: Briefing Note November 2015 – Auto-enrolment: Three Years On

9 November 2015

SI 2015/1851 – The Pension Schemes Act 2015 (Commencement No 1) Regulations 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 Can: Murphy 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 CA: Lillington v Ministry of Defence [Damages - Award of compensation for loss of pension - Discrimination - Disability - Disability discrimination]
2015 Can: Slongo v Slongo [Divorce - Canada - Pensions splitting by agreement -Whether agreement to be reviewed if assumptions not borne out by events]
2015 Can: Welsh 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

Allen & Overy LLP: Pensions Prompt 16 September 2015 – Powers to Refund Surplus from UK DB Pension Schemes: The Final Countdown

30 October 2015

SI 2015/1810 – The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 Selected provisions only

29 October 2015

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Better Workplace Pensions: Banning Member-borne Commission in Occupational Pension Schemes

27 October 2015

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – The Pensions Act 2014 (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments) Order 2016 - Consultation on the Draft Order

23 October 2015

Eversheds Sutherland: Speedbrief 9 October 2015 – UK Pensions Speedbrief: Section 251 - Does Your Scheme Need to Take Action?
Punter Southall: Briefing Note October 2015 – New Regulatory Guidance on Employer Covenant
House of Commons: Information & Awareness/Education/Pension Information (General) HC 371 – Pension Freedom Guidance and Advice - First Report of Session 2015-16: Report, Together with Formal Minutes Relating to the Report

21 October 2015

2015 Ch: Buckinghamshire v Barnardo's [Benefits - Indexation - Retail Prices Index (RPI) - Whether rules allowed trustees to use alternative index]

20 October 2015

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2015
Hymans Robertson: Current Issues October 2015 – [PPF Publishes Details of the 2016/17 Levy - High Court Blocks RPI-to-CPI Switch - Regulator has 'Low Tolerance for Late Valuations' - Age Discrimination in Police Pensions - A Tale of Two Transfers - Surplus Refunds - s.251 Resolution Deadline Reminder - Government's Response to Consultation on Public Sector Exit Payment Cap - PPF Guidance on Pre-packaged Administrations - Hybrid Schemes Quality Requirements Rules 2015 - Revised Incentives Code Due By Year-end]
Norton Rose Fulbright: Commentary September 2015 – Defined Benefit Scheme Liability Management Exercises
Bills -- Passage through Parliament: Finance Bill (2015-16) – Finance Bill: Public Bill Committee - Third Sitting (13 October 2015)
Finance Bill 2015/16 [Bill 79] (15 October 2015) Updated to include marked up comparison between the Finance Bill as introduced to the House of Commons [Bill 57] and the Finance Bill as amended in Committee [Bill 79]

19 October 2015

PO-2618 – Mrs Linda Smith [PO-2618] Determinations from September 2015
2015 Ch: British 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

Pensions Policy Institute: PPI Briefing Note Number 77 – Measuring Adequacy Under the New Pension Flexibilities
The Pensions Regulator: Determination Notices 2015/16 – Barratt and Dalton Schemes - Final Notice

15 October 2015

The Pensions Ombudsman: Factsheets – Redress for Non-financial Injustice
House of Commons: Pension Reform (Security in Retirement/Workplace Pension Reforms) HC 375 – Progress with Automatic Enrolment and Pension Reforms: Government and Financial Conduct Authority Responses to the Committee's Fourth Report of Session 2014-15 - First Special Report of Session 2015-16

14 October 2015

HM Treasury: Information & Awareness/Education/Pension Information (General) – Public Financial Guidance: Consultation

12 October 2015

Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, 2014 - Statistical Bulletin

9 October 2015

Eversheds Sutherland: Speedbrief 1 October 2015 – UK Pensions Speedbrief: PPF Levy - Latest News
Eversheds Sutherland: Speedbrief 8 October 2015 – UK Pensions Speedbrief: European Court Data Protection Ruling: Practical Implications for Pension Plans and Employers
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 10 – Countdown Bulletin (September 2015)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2015 – Pension Schemes Newsletter No 72 [psn072]

8 October 2015

The Pensions Regulator: Statements – Notes for Insolvency Practitioners: Trustees and Statutory Notices

7 October 2015

The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2014-2015: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman
Pension Protection Fund: Guidance - Insolvency Practitioners – PPF Restructuring and Insolvency Team - Guidance Note: Pre-packaged Administrations

6 October 2015

Department for Work and Pensions: DWP Guides PC10S – A Detailed Guide to Pension Credit for Advisers and Others (withdrawn)

5 October 2015

CMS Cameron McKenna: po-info Summaries of Key Determinations PO-623 – Administrators Could Not Rely on Member Having Read FAQs (Mr P Gregory) Determination summaries from 2014/15

2 October 2015

Pensions Policy Institute: PPI Briefing Note Number 76 – Financial Education and Retirement: International Examples

1 October 2015

The Pensions Regulator: Strategy and Policy – Compliance and Enforcement Policy: For Employers Subject to Automatic Enrolment Duties
The Pensions Regulator: Strategy and Policy – Compliance and Enforcement Strategy: For Employers Subject to Automatic Enrolment Duties

29 September 2015

The Pensions Regulator: Determination Notices 2014/15 – XXXX Executive Pension Scheme ("the Scheme") - Standard Procedure
The Pensions Regulator: Determination Notices 2014/15 – St Georges, Wicker Shine, Halfords Assets, Bardwell Heights, Five Rings, Beausale, Berkeley Securities - Final Notice

25 September 2015

Department for Work and Pensions – The Hybrid Schemes Quality Requirements Rules 2015

24 September 2015

Pension Protection Fund: Levy Determinations - 2015/16 2015/16 – A Guide to the Pension Protection Levy 2015/16

23 September 2015

2015 Can: Syndicat des employées et employés professionnels et de bureau, section locale 574, SEPB, CTC-FTQ v Groupe Pages jaunes Cie (Yellow Pages) [Benefits - Collective agreement - Human rights - Whether attempt by employer to change benefits involve breach of human rights - Discrimination - Whether discrimination against younger employees - Age discrimination]

22 September 2015

Punter Southall: Briefing Note September 2015 – Tapering the Annual Allowance

21 September 2015

Pensions Policy Institute: PPI Briefing Note Number 75 – Who is Ineligible for Automatic Enrolment?
Punter Southall: Briefing Note September 2015 – Will FRS 102 Increase Your PPF Levy?
Punter Southall: Briefing Note September 2015 – Aligning PIPs with the Tax Year
Institute & Faculty of Actuaries: Actuarial Profession Standards APS X2 – APS X2 Review of Actuarial Work [apsx2]

18 September 2015

2015 PC: Boufoy-Bastick v University of the West Indies [Service - Length of service - Continuous service - Whether ten years' service - Whether start date is date of contract or date of first day at work - Preservation - Whether part of a year is to be treated as a year - Terms of contract]
2015 Can: Cole v Canada (Attorney General) [Disability pension - Military pension - Depression - Whether disability was service related - Whether test is primary cause or significant cause]
SI 2015/1677 – The Occupational Pension Schemes (Schemes that were Contracted-out) (No 2) Regulations 2015 [contract out 2015] Amendments made by these Regulations are included in this update.

17 September 2015

2015 USA: Burgos 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 USA: Tibble 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 Aus: Beck 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

SI 2015/1670 – The Pensions Act 2014 (Commencement No 6) Order 2015
2015 USA: Illinois 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 USA: Pender 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

Eversheds Sutherland: Speedbrief 26 August 2015 – UK Pensions Speedbrief: Employer Covenant Assessment: TPR's New "How to" Guide
Eversheds Sutherland: Speedbrief 23 September 2015 – UK Pensions Speedbrief: RPI / CPI: No Power to Adopt a "Replacement" Index Until RPI No Longer Published
Eversheds Sutherland: Speedbrief 28 September 2015 – UK Pensions Speedbrief: How Should Trustees of DC Schemes Assess "Good Value"?
Hymans Robertson: Current Issues September 2015 – [Regulator Updates Covenant Guidance - Pension Schemes Newsletter 71 - Pensions SORP 2015 - Regulator Answers FAQs on DC Reforms - Government Consults on Obstacles to Flexible Access - Update on IORP II Proposal - PPFO's Rejection of Parent Company Guarantee Validated - Transfers to DC from Unfunded Public Sector Schemes - Update on Firefighters' Redress Exercise - Regulator to Produce Basic Automatic Enrolment Tool - Combined Pension Statement Service Discontinued]
Norton Rose Fulbright: Commentary August 2015 – Goodbye to DC Short Service Refunds
Punter Southall: Pensions Bulletin September 2015 – Pensions Bulletin: Quarterly Update
2015 USA: Klumb v Houston Municipal Employees Pension System [Privatisation -Outsourcing - Quangos - Whether outsourced employees remain employees for pension fund membership purposes - Whether public authorities can divest themselves of pension liabilities by outsourcing]
2015 USA: Paul v Detroit Edison [Benefits - Pension - Overpayment - Right of plan to recover - Representations by employer - Whether fraudulent]
2015 NZ: Trustees Executors v The Official Assignee [New Zealand - KiwiSaver pension system - Insolvency - Whether anti-alienation legislative provisions protecting pensions outweighs insolvency legislation]

11 September 2015

The Pensions Regulator: S89 Reports September 2015 – Docklands Light Railway Pension Scheme
2015 USA: Fidelity ERISA Float Litigation, In re [Fiduciary - Investments - Administrators - Float income - Whether held on behalf of the plan or for the benefit of asset managers]
2015 USA: Lees v Munich Reinsurance America [Benefits - Whether expectations must be confirmed in writing - Whether claim for benefits not confirmed in writing can be pursued]
2015 USA: Rochow v Life Insurance Company of North America [Denial of benefits - Disability benefit - Damages - Quantum - Whether complainant entitled merely to loss - Whether claimant entitled to profits made on denial of benefits]

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 USA: Burgos 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 Aus: Friar v Brown [Member's rights - Intestacy - Discretion - Trustee discretion - Whether exercise of discretion unfair and unreasonable]

9 September 2015

2015 USA: Deputy 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 Ire: Holloway v Damianus [Scheme closure - Funding - Deficit - Interpretation of deed - Interpretation of rules - Whether order of drafting affects the meaning]

8 September 2015

PO-1474 – Miss Jacqueline Elliott [PO-1474] Determinations from August 2015
2015 USA: City of Stockton (re CalPERS) [Public pensions - Failure of employer - Failure of plan sponsor - Whether restructuring of debts following insolvency of employer permits pension contracts to be rejected]

7 September 2015

Finance Bill 2015/16 [Bill 57]: Explanatory Notes

4 September 2015

Punter Southall: Briefing Note August 2015 – Getting to Grips with DC Governance
The Pensions Regulator: Consultation - Consultation Reports and Responses 2015 – Helping Users of HMRC's Basic PAYE Tools Undertake Automatic Enrolment Calculations
2015 ECJ: Bouman v Rijksdienst voor Pensioenen [State pensions - Aggregation of rights - Cross-border accrual of rights - Survivor's pension - Widow's pension - Self-employed - Overpayment - Recovery of overpayment - Whether set-off applies for benefits received from another member state's state pension system if contributions were voluntary in that state]
2015 ECJ: Fernandez v Instituto Nacional de la Seguridad Social [Part-time employee - Permanent invalidity benefit - Whether discrimination - Equal treatment]
2014 Fam: SJ v RA [Divorce - Family law - Division of pension benefits - Pension sharing order - Remedies]
2015 EAT: Swansea University Pension & Assurance Scheme v Williams [Ill health early retirement - Early retirement - Whether actuarial reduction - Whether part-time discount to be applied where part-time employment arose as a consequence of disability - Discrimination - Disability]

3 September 2015

2015 Ch: Granada Group v Law Debenture [Investments - Secured unfunded unapproved retirement benefit scheme (SUURBS) - Whether security effective - Whether trustee is a 'connected person']
2011 QB: Norman 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 Ch: Davy 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 USA: E & J Gallo Winery v Rogers [Benefits - Nomination -Designated beneficiary -Whether later marriage voids earlier nomination]
2015 Ch: Heis 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 Ch: Langford 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

Hymans Robertson: Current Issues August 2015 – [Summer Budget 2015 - Abolition of Contracting-out: Regulations - Pension Schemes Newsletter 70 - Ombudsman Accepts GMP Equalization Delay - Extrinsic Contracts & Implied Duties - 'Project Waltz' Update - Money Advice Service Compiles Adviser Directory - Contracting-out Abolition: Countdown Bulletins 8 & 9 - Recent Publications]
Norton Rose Fulbright: Commentary July 2015 – Pension Tax Relief - A ComplEET Change?
2015 Ch: Bradbury v British Broadcasting Corporation [Amendment of scheme structure by employer sponsor - Whether procedure effective - Reference by court to Pensions Ombudsman - Implied duty of employer - Whether breach of implied duties of employer arising from contract of employment - Whether breach of duty in seeking to impose pensions cap - Whether employee's specific criticisms being correct - Whether overall conduct of employer have given rise to breach of implied duties]

28 August 2015

The Pensions Regulator: Guidance - TPR Quick Guide – A Quick Guide to Code of Practice 3: Funding Defined Benefits
2015 Ch: IBM United Kingdom Holdings v Dalgleish (Appeal) [Dispute - Representation - Non-pensionability agreements - Pensionable salary - Procedure]
2015 Ch: IBM United Kingdom Holdings v Dalgleish (No 2) [Error by court - Whether prior judgment applied to correct defendants - Whether ability of court to correct judgment so as to make it applicable against non-parties]

27 August 2015

PO-4855 – Mrs J Webb [PO-4855] Determinations from July 2015
2015 Can: Nortel Networks Corporation (Canada) [Insolvency - Plan sponsor insolvency - Underfunded pension plans - Whether trustees can claim as ordinary creditors - Quantum of claim]

26 August 2015

2015 USA: Nortel 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

21 August 2015

Eversheds Sutherland: Speedbrief 11 August 2015 – UK Pensions Speedbrief: IORP Directive Update - European Parliament's Proposals Positive but Work Still to be Done

20 August 2015

PO-2865 – Mr Ian George Mayes-Wright [PO-2865 ] Determinations from June 2015

17 August 2015

SI 2015/1614 – The Unfunded Public Service Defined Benefits Schemes (Transfers) Regulations 2015 [unfund db transfer]
PO-4533 – Mr Pravinchandra Raja [PO-4533] Determinations from May 2015
2015 SC: Olympic Airlines Pension Scheme v Olympic Airlines [Deficit - Debt due to pension fund by sponsor employer - Enforcement of debt - Resort to petition to wind-up - Foreign winding-up proceedings - Cross-border insolvency proceedings - Foreign company carrying on business in England - Company being put into liquidation by foreign court - Whether company having 'establishment' in England - Meaning of 'economic activity' - Whether jurisdiction to wind up company]

14 August 2015

Department for Work and Pensions: DWP Factsheet – The New State Pension Transition and Contracting-out
The Pensions Regulator: Guidance - Regulatory Guidance – Assessing and Monitoring the Employer Covenant

5 August 2015

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2015 – Pension Schemes Newsletter No 70 [psn070]
HM Treasury: Taxation (Consultation Documents) – Pension Transfers and Early Exit Charges: Consultation

3 August 2015

Allen & Overy LLP: Pensions Prompt 9 July 2015 – Summer Budget: Implications for UK Pension Schemes and Members
Allen & Overy LLP: Pensions Prompt 11 September 2015 – The End of Short Service Refunds: Practical Issues for UK Pension Schemes

31 July 2015

Civil Service Pensions: Civil Service Pensions – Civil Service Additional Voluntary Contribution Scheme (Amendment) Scheme 2015

30 July 2015

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 09 – Countdown Bulletin (July 2015)

27 July 2015

Eversheds Sutherland: Speedbrief 21 July 2015 – UK Pensions Speedbrief: Abolition of Contracting-out - More Regulations but no Statutory Override
Hymans Robertson: Current Issues July 2015 – [PPFO Determination: £Nil Levy Not Promised - Extension to EMIR Deadline for Pension Schemes - Scotland Bill - Occupational Defined Contribution Scheme Return Updated - Pension Schemes Newsletter 69 - £382k Contribution Notice Issued Against Company Director - Pension Ombudsman Factsheet on Level of Redress Awards - Government Seeks to Reduce Obstacles to Flexible Access - Financial Conduct Authority Finalizes Changes to Pension Transfer Rules - Proposed Amendments to IAS 19 and IFRIC 14]
Punter Southall: Briefing Note July 2015 – Longevity Improvements - Can You Just Draw A Straight Line?

24 July 2015

PRAG: Statements of Recommended Practice SORP [15] – Financial Reports of Pension Schemes - A Statement of Recommended Practice (2015) [sorp]
2014 USA: Anderson v CEMEX [Benefits - Members - Claim against employer - Defence that liabilities transferred to another employer - Burden of proof]
2015 CA: Ellis 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

Eversheds Sutherland: Speedbrief 9 July 2015 – UK Pensions Speedbrief: Summer Budget 2015 - EET, TEE, OMG!
Norton Rose Fulbright: Commentary June 2015 – Pensions Briefing - State Pension Reforms and the End of DB Contracting-out: 10 Things You Should Know
Punter Southall: Pensions Bulletin June 2015 – Pensions Bulletin: Quarterly Update

22 July 2015

2015 CA: BT Pension Scheme v HMRC Unedited judgement
2015 CA: R v Quillan [Crime - Income tax - Fraud - Procedure - Income tax relief at source (ITRAS) - Self-invested personal pensions (SIPPs)]
2014 Crown Ct: R v Quillan and Hoole [Personal pensions - Self-invested personal pensions (SIPPs) - Tax relief - Crime - Contributions paid from loans - Whether fraud on the Revenue - Whether sham process]
SI 2015/1452 – The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015 (revoked) Amendments made by these Regulations are included in this update.

21 July 2015

SI 2015/1529 – The State Pension Credit (Amendment) Regulations 2015
SI 2015/1455 – The Registered Pension Schemes (Provision of Information) (Amendment No 2) Regulations 2015 Amendments made by these Regulations are included in this update.

17 July 2015

SI 2015/1518 – The Registered Pension Schemes (Audited Accounts) (Specified Persons) (Amendment) Regulations 2015
SI 2015/1454 – The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment No 2) Regulations 2015

16 July 2015

Finance Bill 2015/16 [Bill 57] (14 July 2015) Bill as introduced to the House of Commons. Selected provisions only.
SI 2015/1502 – The Pensions Act 2014 (Savings) Order 2015
Government Actuary's Department: Technical Bulletins – Pensions Taxation - Summer Budget 2015

14 July 2015

SI 2015/1475 – The Pensions Act 2014 (Commencement No 5) Order 2015

10 July 2015

SI 2015/1483 – The Public Service Pensions Act 2013 (Judicial Offices) (Amendment) Order 2015

9 July 2015

HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2015 – Pensions Tapered Annual Allowance
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2015 – Taxation of Lump Sum Death Benefits

8 July 2015

HM Revenue & Customs: HMRC Technical Notes July 2015 – Pensions: Transitional Provisions for Aligning Pension Input Periods
HM Treasury: Taxation (Consultation Documents) – Strengthening the Incentive to Save: A Consultation on Pensions Tax Relief

7 July 2015

2015 Ch: Langdell 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 SC: Braganza 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 UT: Macklin 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

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 08 – Countdown Bulletin (June 2015)

16 June 2015

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2015 – Pension Schemes Newsletter No 69 [psn069]

12 June 2015

Barnett Waddingham: Current Pensions Issues – Spring 2015
Eversheds Sutherland: Speedbrief 5 May 2015 – UK Pensions Speedbrief: DC Workplace Pensions - Keeping Pace with the Recent Changes
The Pensions Regulator: Consultation - Consultation Reports and Responses 2015 – Regulating Public Service Pension Schemes - Full Response to the Consultation on the Draft Compliance and Enforcement Policy for Public Service Pension Schemes
The Pensions Regulator: Strategy and Policy – Compliance and Enforcement Policy for Public Service Pension Schemes

10 June 2015

The Pensions Regulator: Selected Research & Analysis - Scheme Funding Analysis 2015 – Scheme Funding Statistics: Valuations and Recovery Plans of UK Defined Benefit and Hybrid Pension Schemes

9 June 2015

2015 CA: ITV 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

PO-5377 – Mrs Joan Hill [PO-5377] Determinations from April 2015
The Pensions Regulator: Determination Notices 2015/16 – The Carrington Wire Defined Benefit Pension Scheme ("the Scheme") - Standard Procedure
The Pensions Regulator: S89 Reports May 2015 – Carrington Wire Defined Benefit Pension Scheme

29 May 2015

Allen & Overy LLP: Pensions Prompt 27 May 2015 – Funding DB Pensions: 2015 Annual Funding Statement
Allen & Overy LLP: Pensions Prompt 23 June 2015 – Vat Recovery and UK Pension Schemes: An Update

27 May 2015

Finance Act 2015: Explanatory Notes [fa15expl]
Department for Work and Pensions: DWP Factsheet – State Pension Top Up: Guidance for Pension Advisers (withdrawn)
HM Treasury: Directions 13 February 2015 – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) Directions 2015
HM Treasury: Directions 3 March 2015 – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) (No 2) Directions 2015
The Pensions Regulator: Statements – Annual Defined Benefit Funding Statement 2015

22 May 2015

PO-4349 – Mrs Elizabeth Reynolds [PO-4349] Determinations from March 2015
2015 Ch: IBM United Kingdom Holdings v Dalgleish [Changes to plan - Whether improperly made - Remedy - Whether remedy for plan members - Nature of remedies available - Whether remedy available after lapse of time]

21 May 2015

SSI 2015/174 – The Police Pensions (Amendment) (Scotland) Regulations 2015

20 May 2015

SI 2015/1016 – The Firefighters' Pension Scheme (Wales) (Transitional and Consequential Provisions) Regulations 2015 Amendments made by these Regulations will be included in a future update.
SI 2015/1013 – The Firefighters' Compensation Scheme and Pension Scheme (Wales) (Amendment) Order 2015 Amendments made by this Order are included in this update.

19 May 2015

SSI 2015/142 – The Police Pension Scheme (Scotland) Regulations 2015

15 May 2015

SSI 2015/146 – The Teachers' Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015
Pensions Policy Institute: PPI Briefing Note Number 73 – Defined Contribution Default Funds and Investment Governance

14 May 2015

Hymans Robertson: Current Issues May 2015 – [Regulatory Guidance on DB to DC Transfers & Conversions - Banking Reform—Pensions - ITV Plc & Others v The Pensions Regulator (Box Clever) - MNRPF Trustees Limited v Stena Line Limited & Others - Pension Schemes Newsletter 68]
2015 Ch: Merchant Navy Ratings Pension Fund v Stena Line [Variation - Amendment - Modification - Scheme in deficit - Multi-employer scheme - Whether trustees could amend the rules of the scheme so as to make former plan sponsors liable for contributions to the deficit - Whether closed members entitled to revalued earnings while in employment were considered in employment for the purposes of Pensions Act 1995 s75 so as to avoid automatic cessation]
SSI 2015/143 – The Firefighters' Compensation Scheme and Pension Scheme (Amendment) (Scotland) Order 2015 Amendments made by this Order are included in this update.

13 May 2015

SSI 2015/145 – The National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 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

SSI 2015/141 – The Firefighters' Pension Schemes (Amendment) (Scotland) Regulations 2015 Amendments made by these Regulations will be included in a future update.
The Pensions Regulator: Selected Research & Analysis - Other Research Reports – Record-keeping Thematic Review: Follow-up Report

23 April 2015

SI 2015/848 – The Firefighters' Pension Scheme (Wales) (Consequential Provisions) Regulations 2015
SSI 2015/118 – The Police Pensions (Consequential Provisions) (Scotland) Regulations 2015
SSI 2015/117 – The Firefighters' Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015

22 April 2015

SI 2015/622 – The Firefighters' Pension Scheme (Wales) Regulations 2015
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 07 – Countdown Bulletin (March 2015)
Pension Protection Fund: Technical News Issue 7 – Technical News

20 April 2015

Pension Schemes Act 2015: Explanatory Notes [psa15expl]

17 April 2015

SSI 2015/95 – The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 [nhs 15 (s) (trans)]
2014 USA: City of Stockton [Local government - Insolvency - Pensions - Whether pensions are immune from insolvency restraints - Constitutional law]
2015 USA: M&G Polymers USA v Tackett [Pensioners benefits - Retirees benefits - Whether pensioners had right to lifetime collectively-bargained medical care even when collective agreements expired]
2014 ECJ: Somova v Glaven direktor na Stolichno upravlenie 'Sotsialno osiguryavane' [European Union - Cross-border accrual - State pensions - Self-employed status - Whether discrimination involved if rights acquired in another member state are used to reduce rights in the home member state]

16 April 2015

2014 Ch: Singer & 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 USA: Tolbert v RBC Capital Markets [Preservation - Vesting - Wealth accumulation plan - Whether vesting applies - Whether regarded as pension plan for regulatory purposes]

14 April 2015

2014 USA: Baltimore Fire Officers Union v Baltimore City [Public sector pensions - Reduction in value - Constitution - Whether constitutional]
2014 Aus: Hannover Life Re v Wright [Benefits - Disability cover - Whether exclusion for pre-existing condition allowable - Whether tribunal has power to redraft exclusion clause]
2014 USA: Illinois Pensions [State pensions - State pension deficits - Whether benefits reducible - Whether constitutional - Whether contractual]
2014 USA: Matz v Household International Tax Reduction Investment Plan [Vesting - Termination of plan - Whether partial termination triggers vesting - United States]

13 April 2015

2015 ECJ: Balazs 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 Aus: SAS 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 Ch: Webber 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

SSI 2015/98 – The Teachers' Superannuation (Scotland) Amendment Regulations 2015
Department for Work and Pensions: DWP Guides – New State Pension: Glossary of Terms (withdrawn)
2014 USA: Andersen v DHL [United States - Anti-cutback rule - Plan amendment - Whether reduction of right to move rights between schemes amounts to a reduction of benefits]
2014 FTT (Tax): Vine Lott v HMRC [Tax - Income tax - Self-invested personal pensions (SIPP) - Special Annual Allowance Charge - Complexity of provisions an excuse for making wrong contribution]

9 April 2015

Department for Work and Pensions: DWP Factsheet – Pension Flexibilities and DWP Benefits
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – Section 75 Employer Debt in Non-Associated Multi Employer Defined Benefit Pension Schemes
2014 USA: Securities Investor Protection Corporation v Madoff [Bankruptcy - Insolvency - Investments - Feeder funds - Whether pension fund investors had direct rights in the insolvency despite investing through intermediary funds]
2015 QB: Sidwell v Police Medical Appeal Board [Police - Permanent disablement - Whether judicial review available to consider decision that member not permanently disabled - Whether error in law - Whether inadequate reasons by tribunal - Whether reasoning absurd, perverse or irrational]
SSI 2015/96 – The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2015 Amendments made by these Regulations are included in this update.

8 April 2015

Department for Work and Pensions: DWP Factsheet – How to Increase Your State Pension if You Reached State Pension Age Between 6 April 2009 and 5 April 2010 (withdrawn)
HM Revenue & Customs: Revenue and Customs Briefs 8 (2015) – Deduction of VAT on Pension Fund Management Costs
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2015 – Pension Schemes Newsletter No 68 [psn068]
The Pensions Regulator: Consultation - Consultation Reports and Responses 2015 – DB to DC Transfers and Conversions
The Pensions Regulator: Guidance - Regulatory Guidance – DB to DC Transfers and Conversions
2014 USA: Santomenno v Hancock [Defined contribution plans - United States - S401k plans - Fees - Whether fees were reasonable - Whether asset manager owes fiduciary duty]
2014 Ch: Spencer v Fielder (BA Costs) [Disputes - Procedure - Costs - Trustees - Whether trustees entitled to indemnity for costs from the assets of the fund - 'Beddoe' proceedings - Whether representative member should be added to the proceedings]
2014 USA: Spinedex Physical Therapy USA v United Healthcare of Arizona [Health benefits - Health insurance - Whether health provider has standing to sue insurer in place of insured - Whether insurer bound to pay medical provider claims]

7 April 2015

2015 EAT: Moultrie v Ministry of Justice [Part-time employee - Discrimination - Scheme membership - Whether fee-paid judge entitled to same pension membership as full-time judges]
2014 PC: UC 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 UT: Allan 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 USA: Pension 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

Draft Regulations – The draft Registered Pension Schemes (Provision of Information) (Amendment No 2) Regulations 2015 (March 2015)
Draft Regulations – The draft Registered Pension Schemes (Transfer of Sums and Assets) (Amendment No 2) Regulations 2015 (March 2015)
2014 USA: DiGeronimo Aggregates v Zemla [Multi-employer schemes - Contributions - Funding - Employer contributions - Disengagement - Withdrawal from plan - Whether trustees in breach of fiduciary duty when contributions higher than expected]
2014 USA: Melendex v Hatfield's Equipment [Disclosure - Information for members - United States - Whether required to be delivered in a language understandable by the recipient which is not an official language - Information delivered in English but not in Spanish]
2014 USA: Perez v Geopharma [Regulation - Fiduciary - Fiduciary status - Whether officers of a sponsor company can be held to be a fiduciary - Contributions - Unpaid contributions]
2014 ECJ: Skandia America v Skatteverket [Taxation - Value added tax - VAT - European Union - Group relief - Whether internal invoices need to charge VAT]

30 March 2015

SSI 2015/97 – The Teachers' Pension Scheme (Scotland) Amendment Regulations 2015
Draft Regulations – The draft Registered Pension Schemes (Audited Accounts) (Specified Persons) (Amendment) Regulations 2015 (March 2015)
PO-3809 – Mrs Sharon Jerrard [PO-3809] January & February Ombudsman Determinations

27 March 2015

Finance Act 2015 [fa15] Selected provisions only. Please note amendments made by this Act are still in the process of being edited.
SI 2015/879 – The Occupational Pension Schemes (Charges and Governance) Regulations 2015 [charges] Amendments made by these Regulations are included in this update.

26 March 2015

SI 2015/889 – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2015
SI 2015/871 – The Firefighters' Pension Scheme (England) (Amendment) Regulations 2015
SI 2015/755 – The Local Government Pension Scheme (Amendment) Regulations 2015
SI 2015/466 – The Armed Forces Pension Scheme and Early Departure Payments Scheme (Amendment) Regulations 2015
SI 2015/590 – The Firefighters' Compensation Scheme and Pension Scheme (England) (Amendment) Order 2015 Amendments made by this Order are included in this update.

24 March 2015

Finance (No 2) Bill 2014/15 [Bill 193] (23 March 2015) Bill as introduced to the House of Commons. Selected provisions only.
Finance (No 2) Bill 2014/15 [Bill 193]: Explanatory Notes
SI 2015/589 – The Firefighters' Pension Scheme (England) (Transitional and Consequential Provisions) Regulations 2015 Amendments made by these Regulations are included in this update.

23 March 2015

Government Actuary's Department: Technical Bulletins – Budget 2015

19 March 2015

SI 2015/769 – The Public Service Pensions Revaluation Order 2015
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2015 – Appropriate Independent Advice in Respect of Conversions and Transfers of Pension Scheme Benefits
Department for Work and Pensions/HM Treasury: Pension Reform (Security in Retirement/Workplace Pension Reforms) CM 9046 – Creating a Secondary Annuity Market
SI 2015/594 – The Teachers' Superannuation (Additional Voluntary Contributions) (Amendment) Regulations 2015 Amendments made by these Regulations are included in this update.

18 March 2015

SI 2015/742 – The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) Regulations 2015 [appropriate independent]
SI 2015/732 – The Financial Services and Markets Act 2000 (Regulated Activities) (Transitional Provisions) Order 2015
SI 2015/731 – The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No 2) Order 2015
SI 2015/445 – The Police Pensions Regulations 2015 [police (15)] This document is still in the process of being edited.

17 March 2015

SI 2015/601 – The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 2015
Pension Schemes Act 2015 [psa15] The amendments made by this Act are included in this update.

16 March 2015

SI 2015/676 – The Pensions Act 2011 (Commencement No 6) Order 2015

13 March 2015

SI 2015/673 – The Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2015
SI 2015/671 – The Pensions Increase (Review) Order 2015
SI 2015/577 – The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015

12 March 2015

SI 2015/667 – The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2015
SI 2015/602 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2015
SI 2015/592 – The Teachers' Pension Scheme (Amendment) Regulations 2015

11 March 2015

SI 2015/633 – The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2015
SI 2015/606 – The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015
SI 2015/581 – The National Health Service Pension Scheme (Amendment) Regulations 2015
SI 2015/498 – The Occupational and Personal Pension Schemes (Transfer Values) (Amendment and Revocation) Regulations 2015 Amendments made by these Regulations are included in this update.

10 March 2015

SI 2015/580 – The Public Service Pensions Act 2013 (Judicial Offices) Order 2015
SI 2015/579 – The Firefighters' Pension Scheme (Amendment) (England) Order 2015
SI 2015/482 – The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015

9 March 2015

SI 2015/501 – The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2015 Amendments made by these Regulations will be included in a future update.
SI 2015/493 – The Occupational Pension Schemes (Consequential and Miscellaneous Amendments) Regulations 2015
SI 2015/470 – The Guaranteed Minimum Pensions Increase Order 2015
SI 2015/456 – The Pensions Act 2004 (Code of Practice) (Governance and Administration of Public Service Pension Schemes) Appointed Day Order 2015

6 March 2015

SI 2015/547 – The Financial Services and Markets Act 2000 (Banking Reform) (Pensions) Regulations 2015 [banking reform fsma]
SI 2015/543 – The Social Security (Contributions) (Amendment) Regulations 2015
SI 2015/489 – The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (Pensions Guidance Exclusions) Order 2015
SI 2015/468 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2015 (revoked) [auto enrol earn trig 15]

5 March 2015

SI 2015/465 – The Firefighters' Pension Scheme (Amendment) (Governance) Regulations 2015
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2014) – The Occupational Pension Schemes (Power to Amend Schemes to Reflect Abolition of Contracting-out) Regulations 2015 - Government Response

4 March 2015

SI 2015/436 – The Teachers' Pension Scheme (Consequential Provisions) Regulations 2015
SI 2015/118 – The Occupational Pension Schemes (Power to Amend Schemes to Reflect Abolition of Contracting-out) Regulations 2015

3 March 2015

SI 2015/432 – The National Health Service Pension Scheme (Consequential Provisions) Regulations 2015
SSI 2015/87 – The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 Amendments made by these Regulations will be included in a future update.
Draft Regulations – The draft Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) Regulations 2015 (March 2015)
Barnett Waddingham: Current Pensions Issues – Winter 2014/15
Eversheds Sutherland: Speedbrief 27 February 2015 – UK Pensions Speedbrief: PPF Levy Deadlines are Approaching
Norton Rose Fulbright: Commentary February 2015 – Pensions Briefing - Scheme Changes and Members' "Reasonable Expectations" - High Court Rules Predominantly in Favour of Members in IBM Case
Norton Rose Fulbright: Commentary March 2015 – Pensions - Lessons from Litigation: High Court Guidance on Trustee Duties and Closed Scheme Status
Punter Southall: Briefing Note February 2015 – Is it RIP for RPI?
Punter Southall: Briefing Note March 2015 – Social Housing Pension Scheme ("SHPS") - 2014 Valuation and Benefits Review
Punter Southall: Briefing Note March 2015 – Allowing for the Abolition of Defined Benefit Contracting Out
Punter Southall: Briefing Note March 2015 – The Impact of Deflation on Occupational Pensions
Punter Southall: Briefing Note April 2015 – 'Call for Evidence' on Section 75 Debts In Multi-Employer Schemes
Department for Work and Pensions: DWP Guides – The Charge Cap: Guidance for Trustees and Managers of Occupational Schemes

2 March 2015

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – Consultation on Changes to the Investment Regulations Following the Law Commission's Report 'Fiduciary Duties of Investment Intermediaries'

27 February 2015

SI 2015/390 – The Armed Forces Pension (Consequential Provisions) Regulations 2015
SI 2015/372 – The Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 Amendments and modifications made by these Regulations are included in this update.
SI 2015/95 – The National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 [nhs 15 (trans)]
SI 2015/94 – The National Health Service Pension Scheme Regulations 2015 [nhs 15]

25 February 2015

SI 2015/370 – The Police Pensions (Consequential Provisions) Regulations 2015

24 February 2015

PO-2878 – Mr Graham Mitchell [PO-2878] Determinations from December 2014

20 February 2015

SI 2015/319 – The Firefighters' Pension Scheme (England) (Consequential Provisions) Regulations 2015
Draft Regulations – The draft Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (February 2015)
Draft Regulations – The draft Occupational Pension Schemes (Consequential and Miscellaneous Amendments) Regulations 2015 (February 2015)
Draft Regulations – The draft Occupational Pension Schemes (Transfer Values) (Amendment) Regulations [2015] (February 2015)
SI 2015/96 – The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 Amendments made by these Regulations are included in this update.

19 February 2015

SSI 2015/60 – The Local Government Pension Scheme (Governance) (Scotland) Regulations 2015
Punter Southall: Flexiday Briefing Note (series discontinued) February 2015 – Flexiday: What will it Mean for Individuals?
Punter Southall: Flexiday Briefing Note (series discontinued) April 2015 – DB to DC Transfers
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2015 – Pension Schemes Newsletter No 67 [psn067]
HM Treasury: Draft Legislation: Commentary and Consultation (2015) – Banking Reform: Response to the Consultation on Draft Pensions Regulations

18 February 2015

Eversheds Sutherland: Speedbrief 12 February 2015 – UK Pensions Speedbrief: FCA's Final Rules May Extend Scope of Independent Governance Committees
Eversheds Sutherland: Speedbrief 13 February 2015 – UK Pensions Speedbrief: Chair of Trustees: New Responsibilities
Eversheds Sutherland: Speedbrief 16 February 2015 – UK Pensions Speedbrief: Governance and Charge Caps - Final Proposals
Eversheds Sutherland: Speedbrief 18 February 2015 – UK Pensions Speedbrief: Spring Clean Your Scheme
SI 2015/173 – The State Pension Regulations 2015 Amendments made by these Regulations are included in this update.

16 February 2015

SI 2015/187 – The Social Security Revaluation of Earnings Factors Order 2015 [soc sec reval 15]
SI 2015/186 – The Social Security Pensions (Low Earnings Threshold) Order 2015 [low earn 15]
SI 2015/185 – The Social Security Pensions (Flat Rate Accrual Amount) Order 2015 [flat rate accru 15]
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2015 – DC Trust: A Presentation of Scheme Return Data 2014-2015

13 February 2015

SI 2015/178 – The National Employment Savings Trust (Amendment) Order 2015
The Pensions Regulator: Guidance - Other Guidance and Documents – The Essential Guide to Governance Standards and Charge Controls

12 February 2015

Draft Regulations – The draft Teachers' Pension Scheme (Amendment) Regulations 2015 (January 2015)
House of Commons (October 2014 onwards): Debates and Oral Answers – Grammar School Funding (Pensions) (13 January 2015)
House of Commons (October 2014 onwards): Debates and Oral Answers – Topical Questions (Private Pension Assets) (26 January 2015)
House of Commons (October 2014 onwards): Debates and Oral Answers – Defined Contribution Pensions; Employment in Wales (Public Sector Pensions) (27 January 2015)
House of Commons (October 2014 onwards): Debates and Oral Answers – Voluntary Sector (Northern Ireland) (28 January 2015)
House of Commons (October 2014 onwards): Written Statements – Automatic Transfers: A Framework for Consolidating Pension Savings (11 February 2015)
Pension Protection Fund: Factsheets – Contingent Assets: Guarantor Strength (replaced)
Department for Education: Public Service Pensions (Consultations) – Consultation - Further Amendments to the Teachers' Pension Scheme Regulations 2014
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Automatic Transfers: A Framework for Consolidating Pension Saving
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 - Government Response

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 UT: BRG v Secretary of State [State pension - State pension credit - Personal pension entitlement - Whether obliged to take personal pension benefits before normal pension age]
2014 CA: Griffin v Plymouth Hospital [Discrimination - Disability discrimination - Loss of defined benefit pension rights - NHS pension scheme - Whether quantum properly calculated]
2014 CA: Mercer 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 ET: Sharma v Lee [Discrimination - Age discrimination - Forced retirement at age 70 - Whether unfair - Legitimacy - Indignity of performance proceedings - Whether defence]

10 February 2015

Pension Schemes Bill 2014/15 [Bill 166]: Lords Amendments to the Pension Schemes Bill (5 February 2015)
Draft Regulations – The draft Firefighters' Pension Scheme (England) (Transitional and Consequential Provisions) Regulations 2015 (January 2015)
Draft Order – The draft Firefighters' Compensation Scheme and Pension Scheme (England) (Amendment) Order 2015 (January 2015)
HM Revenue & Customs: Newsletters (Pension Liberation Updates) February 2015 – Pension Liberation Update

9 February 2015

SI 2015/134 – The Pensions Act 2014 (Commencement No 4) Order 2015

6 February 2015

Hymans Robertson: Current Issues February 2015 – [Incentive' Code Covers One-off Commutation Exercises - Scottish Devolution: Draft Legislation - Pension Schemes Bill Update - 'Pension wise': the DC Guidance Guarantee - Automatic Transfer Update - Pension Liberation - Ombudsman Determinations - Pension Rights in Bankruptcy - RPI 'No Longer Fit for Purpose' - Holiday Pay Claims Constrained]
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Consideration of Lords Amendments (Commons) (24 February 2015)
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Third Reading (Lords) (5 February 2015)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Government Response to the Consultation on Better Workplace Pensions: Putting Savers' Interests First
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2015) – The Occupational Pension Schemes (Levies) (Amendment) Regulations 2015 - Government Response

5 February 2015

SI 2015/84 – The Occupational Pension Schemes (Levies) (Amendment) Regulations 2015 Amendments made by these Regulations are included in this update
Draft Order – The draft Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No 2) Order 2015 (February 2015)
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Report Stage (Lords) (27 January 2015)

4 February 2015

SI 2014/3254 – The Firefighters' Pension Scheme (Wales) (Amendment) Order 2014 Amendments made by this Order are included in this update.
Draft Regulations – The draft Occupational Pension Schemes (Charges and Governance) Regulations 2015 (February 2015) Please note that these draft Regulations are still in the process of being edited.
Norton Rose Fulbright: Commentary January 2015 – Working and Ordinarily Working in the UK
House of Commons (October 2014 onwards): Written Statements – Better Workplace Pensions (4 February 2015)

3 February 2015

SI 2015/66 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2015 (revoked) [ppf levy 15]

30 January 2015

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 05 – Countdown Bulletin (January 2015)
The Pensions Regulator: Guidance - Other Guidance and Documents – The Essential Guide to how we Publish Information About Cases

29 January 2015

Pension Schemes Bill 2014/15 [HL Bill 90] (27 January 2015) Bill as amended on Report. Please note that this Bill is still in the process of being edited.
SI 2015/80 – The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 Amendments made by this Order will be included in a future update.
SSI 2015/19 – The Firefighters' Pension Scheme (Scotland) Regulations 2015

28 January 2015

SI 2015/57 – The Local Government Pension Scheme (Amendment) (Governance) Regulations 2015 Amendments made by these Regulations are included in this update.

23 January 2015

Draft Regulations – The draft Police Pensions (Consequential Provisions) (Scotland) Regulations 2015 (January 2015)
The Pensions Regulator: Consultation - Consultation Reports and Responses 2015 – Regulating Public Service Pension Schemes
The Pensions Regulator: Guidance - Other Guidance and Documents – The Essential Guide to the Public Service Code
The Pensions Regulator: Strategy and Policy – Public Service Pension Schemes
The Pensions Regulator: Codes of Practice No 14 – Governance and Administration of Public Service Pension Schemes [tpr code 14] Draft Code presented to Parliament pursuant to Section 91(5) of the Pensions Act 2004

22 January 2015

Draft Regulations – The draft Financial Services and Markets Act 2000 (Banking Reform) (Pensions) Regulations 2015 (January 2015)
Draft Regulations – The draft Firefighters' Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (January 2015)

21 January 2015

SI 2014/3229 – The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014
Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2015 (January 2015)
Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2015 (January 2015)
Draft Regulations – The draft National Health Service Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (January 2015)
Draft Regulations – The draft Teachers' Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015 (January 2015)
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Committee Stage (Second Day) (Lords) (12 January 2015)

16 January 2015

Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Second Reading (Lords) (16 December 2014)
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Committee Stage (First Day) (Lords) (7 January 2015)

14 January 2015

Pension Schemes Bill 2014/15 [HL Bill 79] (12 January 2015) Bill as amended in Committee. Please note that this Bill is still in the process of being edited.

13 January 2015

Taxation of Pensions Act 2014: Explanatory Notes [tpa14expl]
HM Treasury: Guidance – Delivering Pensions Guidance: January 2015 Update

12 January 2015

Taxation of Pensions Act 2014 [tpa14] Amendments made by this Act will be included in this update.

8 January 2015

SI 2014/3256 – The Firefighters' Compensation Scheme (Wales) (Amendment) Order 2014
2014 Ch: Horton v Henry [Insolvency - Bankrupt - Whether insolvency practitioner can force crystallisation of pension rights]

7 January 2015

SI 2015/4 – The Public Service Pensions Act 2013 (Commencement No 6, Saving Provision and Amendment) Order 2015

6 January 2015

Draft Regulations – The draft Police Pensions (Consequential Provisions) Regulations 2015 (December 2014)
PO-627 – Mr Barry Gooch [PO-627] Determinations from November 2014

5 January 2015

Draft Regulations – The draft Teachers' Pension Scheme (Consequential Provisions) Regulations 2015 (December 2014)

2 January 2015

Draft Regulations – The draft National Health Service Pension Scheme (Consequential Provisions) Regulations 2015 (December 2014)

23 December 2014

Draft Regulations – The draft Armed Forces Pension (Consequential Provisions) Regulations 2015 (December 2014)
Draft Regulations – The draft Firefighters' Pension Scheme (England) (Consequential Provisions) Regulations 2015 (December 2014)
Draft Regulations – The draft Public Service (Civil Servants and Others) Pensions (Consequential and Amendment) Regulations 2015 (December 2014)
Pension Protection Fund: Levy Determinations - 2015/16 Pension Protection Levy 2015/16 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2015-31 March 2016 The Determination and appendices have been updated to the December 2014 versions. The accompanying Guidance is still in the process of being edited
Pension Protection Fund: Policy Documents – 2015/16 Pension Protection Levy Policy Statement

22 December 2014

Draft Regulations – The draft Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2015 (December 2014)
Draft Regulations – The draft Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2015 (December 2014)
Draft Regulations – The draft Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2015 (December 2014)

18 December 2014

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2014) – Automatic Enrolment Earnings Thresholds Review and Revision 2015/16 - Government Response to the Consultation on Revision Proposals for the Automatic Enrolment Earnings Trigger and the Qualifying Earnings Band
Independent Project Board: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Defined Contribution Workplace Pensions: The Audit of Charges and Benefits in Legacy Schemes

17 December 2014

Draft Order – The draft National Employment Savings Trust (Amendment) Order 2015 (December 2014)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 04 – Countdown Bulletin (December 2014)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2014 – Pension Schemes Newsletter No 66 [psn066]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2014) – Government Response to the Consultation on the Draft National Employment Savings Trust (Amendment) Order 2015 and the Draft Transfer Values (Disapplication) (Revocation) Regulations 2015

16 December 2014

HM Treasury: Directions 27 November 2014 – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) (No 3) Directions 2014

15 December 2014

SI 2014/3169 – The Marriage (Same Sex Couples) Act 2013 (Commencement No 4) Order 2014
Draft Order – The draft Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 (December 2014) This draft Order is in the process of being edited.
Local Government Pensions Committee: Circulars (no longer published on Perspective) No 287 – LGPS Practitioner and Employer Training Events "Understanding" Workshops [lgpc287]
Local Government Pensions Committee: Circulars (no longer published on Perspective) No 288 – 12th Annual LGPS "Trustees" Conference and Training Event for Local Pension Board Members [lgpc288]
2014 UT: HMRC v Rangers Football Club [Employee benefit trusts - Whether sham - Whether effective - Whether loans from trusts were taxable]

12 December 2014

2014 Ch: NHS 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 EAT: Palmer 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

Taxation of Pensions Bill 2014/15 [HL Bill 66]: Explanatory Notes
SI 2014/3213 – The Pensions Act 2014 (Consequential Amendments) (Units of Additional Pension) Order 2014
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) August 2014 – Pension Flexibility 2015 (withdrawn) Updated December 2014

9 December 2014

SI 2014/3240 – The Social Security Class 3A Contributions (Units of Additional Pension) Regulations 2014
Norton Rose Fulbright: Commentary November 2014 – Charge Capping on Auto-enrolment Default Funds - Ten Things You Should Know

5 December 2014

Taxation of Pensions Bill 2014/15 [HL Bill 66] (3 December 2014)
Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill: Remaining Stages (Commons) (3 December 2014)

4 December 2014

Department for Work and Pensions: DWP Benefits and Pensions Note – How Getting a Full Gender Recognition Certificate May Affect National Insurance, Pensions and Other Social Security Benefits for Applicants and Their Spouses or Civil Partners
The Pensions Regulator: S89 Reports November 2014 – The LPA Umbrella Trust, LPA Umbrella Trust 2, LPA Umbrella Trust 3, LPA Umbrella Trust 4, The Palace Pension Fund

3 December 2014

SI 2014/3138 – The Public Service Pensions (Record Keeping and Miscellaneous Amendments) Regulations 2014 [record keeping] Amendments made by these Regulations will be included in a future update.
HM Revenue & Customs: Revenue and Customs Briefs 43 (2014) – VAT on Pension Fund Management Costs
HM Revenue & Customs: Revenue and Customs Briefs 44 (2014) – VAT Treatment of Pension Fund Management Services
Local Government Pensions Committee: Circulars (no longer published on Perspective) No 286 – Non-consolidated Pay in England and Wales [lgpc286]

2 December 2014

Pension Schemes Bill 2014/15 [HL Bill 63]: Explanatory Notes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2014) – Technical Changes to Automatic Enrolment - Consultation on draft regulations

1 December 2014

Draft Regulations – The draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2015 (December 2014)

28 November 2014

Pension Schemes Bill 2014/15 [HL Bill 63] (26 November 2014) Bill as brought from the House of Commons. Please note that the Bill is still in the process of being edited.
Department of Health: Public Service Pensions (Consultations) – The Draft National Health Service Pension Scheme Transitional Provisions Regulations 2015 and the Draft National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 - Consultation Document & Explanatory Notes
Taxation of Pensions Bill 2014/15 [Bill 122] (20 November 2014) Updated to include a marked up comparison between the Taxation of Pensions Bill 2014/15 as introduced in the House of Commons [Bill 97] and the Taxation of Pensions Bill 2014/15 as amended in Public Bill Committee [Bill 122]

27 November 2014

Draft Regulations – The draft State Pension Regulations 2015 (November 2014)
Bills -- Passage through Parliament: Pension Schemes Bill (2014-15) – Pension Schemes Bill: Remaining Stages (Commons) (25 November 2014)

25 November 2014

SI 2014/3078 – The Occupational Pensions (Revaluation) Order 2014

24 November 2014

Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill: Public Bill Committee - Fourth Sitting (20 November 2014)
HM Revenue & Customs: HMRC Guides (Online Guidance) – Pension Scheme Administration Updated to included material regarding NISPI

20 November 2014

SI 2001/2188 – The Financial Services and Markets Act 2000 (Disclosure of Confidential Information) Regulations 2001 Added after user request
Hymans Robertson: Current Issues November 2014 – [DC Charge-capping - Governance - Pension Fund Death-Tax Reform - Taxation of Pensions Bill - PPF Publishes Details of 2015/16 Levy - Accounting for Pensions Update - Auto-enrolment & NEST Update - New Fair Deal - NHS Policy on Ongoing Contracts - Short-service Refunds 'Abolished' from October 2015 - End of Contracting Out - Countdown Bulletin #3 - 2014 Purple Book]
Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill: Public Bill Committee - Second Sitting (18 November 2014 (am))
Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill: Public Bill Committee - Third Sitting (18 November 2014 (pm))
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2014 – State Pension Top Up: Class 3A Voluntary National Insurance Contributions

19 November 2014

Draft Regulations – The draft Teachers' Pension Scheme (Transitional and Consequential Provisions) Regulations 2014 (November 2014)
Occupational Pensions Defence Union Limited: Report October 2014 – OPDU Report 32
PO-4242 – Mr Lyndon John Shepherd [PO-4242] Determinations from October 2014
Department for Work and Pensions: DWP Guides – New State Pension: Information for Employers and Trustees with Open, Contracted-out Defined Benefit Pension Schemes (replaced)
Department of Health: Public Service Pensions (Consultations) – The Draft National Health Service Pension Scheme (Transitional & Consequential Provisions) Regulations 2014 - Consultation Document & Explanatory Notes
Department of Health: Public Service Pensions (Consultations) – The Draft National Health Service Pension Scheme Regulations 2015 - Consultation Document & Explanatory Notes

18 November 2014

Local Government Pensions Committee: Circulars (no longer published on Perspective) No 285 – LGPS (Scotland) Practitioner Training Events [lgpc285]

17 November 2014

SI 2014/2939 – The Payment of Pension Levies for Past Periods Regulations 2014
PO-2938 – Mrs Carole Turner [PO-2938] Determinations from September 2014

14 November 2014

Department for Work and Pensions: DWP Guides DWP026 – State Pensions: Your Guide (withdrawn)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2014) – The Occupational Pension Schemes (Levies) (Amendment) Regulations 2015 - Public consultation
Department for Work and Pensions: DWP Guides DWP024 – Deferring Your State Pension (replaced) Updated October 2014

13 November 2014

SSI 2014/292 – The Teachers' Pension Scheme (Scotland) (No 2) Regulations 2014
Draft Regulations – The draft Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (November 2014)
Draft Regulations – The draft Occupational Pension Schemes (Levies) (Amendment) Regulations 2015 (November 2014)
Eversheds Sutherland: Speedbrief 3 November 2014 – UK Pensions Speedbrief: DWP Consultation on Governance and Charge Caps
Norton Rose Fulbright: Commentary October 2014 – Pensions Briefing - Duties of Employers, Trustees and Administrators to Members: Recent Pensions Ombudsman Determinations
Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill: Public Bill Committee - First Sitting (11 November 2014)
HM Treasury: Guidance – Taxation of Pensions Bill: Briefing Note
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000 – Registered Pension Schemes Manual - Technical Pages [rpsm] RPSM09104990 updated.

12 November 2014

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 03 – Countdown Bulletin (October 2014)
The Pensions Regulator: Selected Research & Analysis - Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2014)
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2014) [purple14]
The Pensions Regulator: S89 Reports November 2014 – UK Coal Operations Limited Sections of the Industry Wide Coal Staff Superannuation Scheme and the Industry Wide Mineworkers Pension Scheme
The Pensions Regulator: S89 Reports November 2014 – Kodak Pension Plan

11 November 2014

Bills -- Passage through Parliament: Taxation of Pensions Bill (2014-15) – Taxation of Pensions Bill:

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