Table of Documents

Ctrl-click to open document in a new tab

New and Recently Amended documents

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

New and Recently Amended Documents

17 May 2022
16 May 2022
13 May 2022
12 May 2022
10 May 2022
6 May 2022
5 May 2022
4 May 2022
29 April 2022
28 April 2022
  • Spotlight on Pensions Bulletin: LeGrand View April 2022  – Building Pensions Optimism
  • CAS-31053-J5J5  – Mr S [CAS-31053-J5J5] Determinations from March 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
27 April 2022
26 April 2022
  • UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers Updated briefing paper: CBP-7505 Reform of Pension Tax Relief
22 April 2022
21 April 2022
19 April 2022
  • 2022 CAParr v MSR Partners [Partnership - Demotion - Retirement provision for partners at age 60 - Whether age discrimination]
14 April 2022
  • 2022 CASkatteforvaltningen v Solo Capital Partners [Tax - Withholding tax - Tax reclaim - Fraud - Investments - Whether pension fund repayment claims were fraudulent - Jurisdiction - Whether English courts can entertain claims for tax claimed by foreign jurisdictions]
11 April 2022
8 April 2022
7 April 2022
6 April 2022
4 April 2022
1 April 2022
31 March 2022
30 March 2022
29 March 2022
28 March 2022
24 March 2022
22 March 2022
21 March 2022
17 March 2022
16 March 2022
  • 2021 Info CommEB Associates Group [Cold calling - Information Commissioner - Direct marketing - Breach of regulations - Third-party calling - Whether principal is liable]
  • 2021 FOSMr E v PI Financial [Self-invested personal pension - SIPP - Investments - Transfer into SIPP - Whether execution-only - Whether SIPP administrator liable to advise on investments - Regulated advice]
15 March 2022
14 March 2022
8 March 2022
4 March 2022
3 March 2022
2 March 2022
1 March 2022
25 February 2022
24 February 2022
23 February 2022
22 February 2022
21 February 2022
17 February 2022
16 February 2022
9 February 2022
7 February 2022
4 February 2022
31 January 2022
27 January 2022
21 January 2022
19 January 2022
18 January 2022
17 January 2022
14 January 2022
  • 2021 ChJTC Employer Solutions Trustees v Khadem [Taxation - Intention to retire overseas - Change of circumstance - Whether agreement binding on change of circumstance - Application for rescission]
13 January 2022
12 January 2022
11 January 2022
10 January 2022
6 January 2022
5 January 2022
  • 2021 FamT v T [Divorce - Financial - Family - Pension sharing order - Underfunded plan - Application for variation - Moving target syndrome - Change in cash equivalent values]
4 January 2022
23 December 2021
22 December 2021
20 December 2021
  • House of Commons (October 2014 onwards): Written Statements 14 December 2021  – State Pension Age Review (14 December 2021)
  • Pension Protection Fund: Policy Documents  – 2022/23 Pension Protection Levy Policy Statement Please note that while the Appendices to the Levy Determination and other associated guidance are in the process of being edited, some links will not work or will direct to a draft version.
  • The Pensions Regulator: Strategy and Policy  – Monetary Penalties Policy New appendix added supporting new requirements on climate change following consultation
17 December 2021
16 December 2021
15 December 2021
14 December 2021
13 December 2021
10 December 2021
9 December 2021
8 December 2021
6 December 2021
3 December 2021
2 December 2021
30 November 2021
26 November 2021
25 November 2021
24 November 2021
23 November 2021
22 November 2021
17 November 2021
15 November 2021
12 November 2021
11 November 2021
  • Perspective Tips [tips] New tip relating to Spotlight on Pensions: A Guide to Pensions Practice
10 November 2021
8 November 2021
5 November 2021
4 November 2021
3 November 2021
2 November 2021
1 November 2021
29 October 2021
28 October 2021
27 October 2021
26 October 2021
19 October 2021
18 October 2021
15 October 2021
14 October 2021
8 October 2021
  • PO-21027  – Mr R [PO-21027] Determinations from August 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
  • The Pensions Regulator: Guidance - TPR Quick Guide  – A Quick Guide to The Chair's Statement Updated together with accompanying Technical Appendix
  • The Pensions Regulator: Guidance - Code-related Guidance No 13  – Communicating and Reporting Chair's statement section updated with the new legal requirement for smaller DC schemes to carry out a detailed value for members assessment and to include return on investment information for each investment arrangement.
  • The Pensions Regulator: Guidance - Code-related Guidance No 13  – Investment Governance Information on smoothing of performance fees added to 'Market developments' section (September 2021). Information added to appendix 1 on temporary closure of funds leading to the creation of a default arrangement (October 2021)
  • The Pensions Regulator: Guidance - Code-related Guidance No 13  – Value for Members Important note added at the start of the guide about the new legal requirement for smaller DC schemes to carry out a more detailed value for members assessment.
7 October 2021
4 October 2021
  • CMS: po-info Summaries of Key Determinations PO-15521, PO-20938 & PO-21459  – SSAS Trustee Found Liable for Multiple Breaches of Trust Determination summaries can be found in the Table of Documents under "The Pensions Ombudsman - Determinations & Materials - Summaries of Key Determinations"
1 October 2021
30 September 2021
29 September 2021
  • Pension Protection Fund: Consultation Documents and Responses September 2021  – Levy Rules 2022/23 - Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
28 September 2021
23 September 2021
22 September 2021
21 September 2021
17 September 2021
15 September 2021
  • Local Government Association: TPS Bulletins Bulletin 76  – TPS Bulletin 76 - August 2021 [tpsbull076]
  • 2021 USABecker v Wells Fargo [Disputes - Litigation - Venue - Jurisdiction - Place for hearing - Forum selection clauses under US law]
14 September 2021
  • 2021 AusCradock v United Super [Procedure - Regulator - Appeals - Extension of time for appeal - Grounds for extension of time for appeal against a decision of Australian Financial Complaints Authority]
9 September 2021
8 September 2021
7 September 2021
6 September 2021
3 September 2021
  • 2021 FTT (Tax)Hargreaves v HMRC [Taxation - Information notices - Appeal against notices - Appeal against information requirements - Scheme administrator - Who is a scheme administrator - Reliance on unreported decisions - Whether HMRC fishing expedition]
  • 2021 AusM&J Super Fund [Trustee - Corporate trustee - Small self-administered fund - Liquidation of trustee - Fees for liquidation - Whether reasonable]
1 September 2021
27 August 2021
  • 2021 FTT (Tax)Lyons v HMRC [State pension - National Insurance Contributions - Additional contributions - Whether power to make additional contributions - Whether ignorance or error]
24 August 2021
20 August 2021
19 August 2021
18 August 2021
  • 2021 FTT (Tax)E.ON UK v HMRC [Retirement balance plans - Facilitation payments - Taxation - Whether payment was compensation for loss of pension rights or instead replaced earnings]
12 August 2021
11 August 2021
9 August 2021
6 August 2021
5 August 2021
3 August 2021
2 August 2021
30 July 2021
28 July 2021
27 July 2021
22 July 2021
20 July 2021
16 July 2021
15 July 2021
14 July 2021
8 July 2021
6 July 2021
  • 2021 USACooper v Ruane Cunniff & Goldfarb [Dispute resolution - Litigation - Class actions - Arbitration agreement - Whether applies to third party investment managers - Investments]
2 July 2021
1 July 2021
30 June 2021
29 June 2021
25 June 2021
24 June 2021
22 June 2021
21 June 2021
18 June 2021
17 June 2021
15 June 2021
  • Finance Act 2021 [fa21] Selected provisions only. Amendments made by this Act to the Finance Act 2004 and SI 2006/499 are included in this update.
11 June 2021
10 June 2021
3 June 2021
2 June 2021
1 June 2021
28 May 2021
27 May 2021
26 May 2021
21 May 2021
  • PO-18650  – Mr N [PO-18650] Determinations from March 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
  • Government Actuary's Department: LGPS (E&W) Guidance 5 May 2021  – Late Retirement All new versions of GAD  guidance dated 5 May 2021 and with effect from 11 May 2021 can be found under “Government Actuary's Department - LGPS (E&W) Guidance “ in the Table of Documents.
  • 2021 CAQuantum Actuarial v Quantum Advisory [Actuaries - Actuarial practice - Restraint of trade - Whether 99-year agreement not to entice clients was enforceable]
19 May 2021
18 May 2021
17 May 2021
14 May 2021
13 May 2021
11 May 2021
7 May 2021
6 May 2021
5 May 2021
  • 2021 FTT (Tax)Bateson v HMRC [Tax - Taxation - Lifetime allowance - Enhanced protection - Late claims - Whether reasonable excuse - Burden of proof]
30 April 2021
28 April 2021
23 April 2021
22 April 2021
21 April 2021
  • Burges Salmon: Burges Salmon Legal Update 20 April 2021  – Adams v Options in the Court of Appeal: Good and Bad News for SIPP Providers?
  • 2021 ChBurns v Burns [Transfers - QROPS - Gibraltar - Investments - Self-invested personal pension - SIPP - Misrepresentation - Dishonest assistance - Inconsistent factual alternatives - Whether breach of trust - Summary judgment]
  • 2021 CAFinch v Baker [Divorce - Financial provision - Apportion of pension rights - Validity of pensions valuation report - Decision by district judge - Extent of right to appeal - Evidence - Whether fresh evidence may be introduced on appeal]
  • 2020 NIMcNern v The Executive Office [Constitution - Judicial review - Requirement to pay pensions for disablement during the Troubles - Ireland - Duty of Government to comply - Whether courts have powers to compel the Government]
20 April 2021
19 April 2021
16 April 2021
  • CMS: po-info Summaries of Key Determinations PO-24361  – Trustees Had Not Justified Their Refusal to Allow Member's Transfer to Jersey Scheme Further Summaries of Key Determinations provided by CMS. These documents can be found under "The Pensions Ombudsman (Determinations & Materials) - The Pensions Ombudsman (Miscellaneous Publications) - CMS po-info Summaries of Key Determinations" in the Table of Documents.
  • 2021 EATLondon Fire Commissioner v Sargeant [Equal treatment - Discrimination - Age discrimination - Whether lower benefits for younger employees only eligible to enjoy membership of a scheme with lower benefits amounted to age discrimination - Whether discrimination justifiable because of legislative obligations - European Union law]
  • 2021 QBT and I v Financial Conduct Authority [Regulation - Financial Conduct Authority - Taxation - Withholding tax - Pension fund withholding tax recoveries - Whether fiscal arbitrage - Whether regulatory proceedings should be stayed pending court hearings - Procedure - Investments]
14 April 2021
13 April 2021
12 April 2021
9 April 2021
8 April 2021
7 April 2021
1 April 2021
31 March 2021
30 March 2021
29 March 2021
26 March 2021
25 March 2021
24 March 2021
19 March 2021
17 March 2021
16 March 2021
11 March 2021
10 March 2021
8 March 2021
5 March 2021
4 March 2021
3 March 2021
2 March 2021
1 March 2021
  • Linklaters: Pensions Case Law Autumn/Winter 2020  – Pensions Case Law - Update: Autumn/Winter 2020 Our thanks to Linklaters for allowing us to carry the "Pensions Case Law - Update" series in our Commentary collection. This series aims to provide an overview of relevant and interesting cases that have recently come before the courts. The collection can be found under the "Linklaters" sub-heading in the "Commentary" page of the Table of Documents.
26 February 2021
25 February 2021
24 February 2021
22 February 2021
18 February 2021
16 February 2021
11 February 2021
10 February 2021
5 February 2021
4 February 2021
3 February 2021
2 February 2021
28 January 2021
26 January 2021
  • Limitation Act 1980 [la80] Added following user request
  • 2020 CanFraser v Canada (Attorney General) [Years of service - Part-time employees - Job-sharing - Right to purchase additional years of service - Equal treatment - Whether discrimination - Human rights]
  • 2020 CanLangeman v Langeman [Divorce - Periodical payment order garnished against a pension plan - Whether second order can be made on a second plan not yet in payment - Whether periodical payments order against a pension can be converted into lump sum order]
  • 2020 USARozo v Principal Life Insurance [Investments - Guaranteed investments - Crediting rate - Whether fiduciary obligation when setting rate]
25 January 2021
21 January 2021
20 January 2021
19 January 2021
18 January 2021
15 January 2021
14 January 2021
13 January 2021
11 January 2021
8 January 2021
  • PO-21882  – Mr N [PO-21882] Determinations from September 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
  • 2020 USABlack v Pension Benefit Guaranty Corporation re Delphi [Insolvency of plan sponsor - Migration of plan to Pension Benefit Guaranty Corporation - Whether breach of property rights - Whether required court order]
7 January 2021
5 January 2021
4 January 2021
24 December 2020
23 December 2020
22 December 2020
  • 2020 ECJEM v TMD Friction [Insolvency - Mergers and acquisitions - Whether pension protection limited for younger employees because of preservation rules legal under German law is legal under EU law]
18 December 2020
17 December 2020
10 December 2020
9 December 2020
8 December 2020
  • Spotlight on Pensions Bulletin: LeGrand View December 2020  – Transfer Trauma
4 December 2020
2 December 2020
27 November 2020
25 November 2020
24 November 2020
23 November 2020
20 November 2020
19 November 2020
18 November 2020
17 November 2020
16 November 2020
13 November 2020
10 November 2020
6 November 2020
5 November 2020
4 November 2020
3 November 2020
2 November 2020
30 October 2020
28 October 2020
26 October 2020
22 October 2020
21 October 2020
19 October 2020
16 October 2020
14 October 2020
13 October 2020
8 October 2020
7 October 2020
5 October 2020
2 October 2020
1 October 2020
30 September 2020
29 September 2020
25 September 2020
  • 2020 USALyn M v Premera Blue Cross [Plan documents - Disclosure - Summary plan documents - Whether duty of plan administrator to disclose documents affecting possible judicial review - Whether administrator's discretion should be disclosed]
24 September 2020
23 September 2020
22 September 2020
21 September 2020
18 September 2020
17 September 2020
16 September 2020
  • 2019 ChSpeed v Teachers Pensions [Ill-health pension - Depression - Obligation to apply for pension - Obligation to provide evidence of ill-health - Burden of proof]
15 September 2020
14 September 2020
11 September 2020
10 September 2020
  • 2020 USAMarks v Trader Joe's Company [Administration - Whether duty to tender every three years - Whether costs excessive - Absence of evidence - Evidence - Burden of proof]
9 September 2020
  • 2020 AusWareham v Marsella [Benefits - Death benefits - Nomination letters - Trustee discretion - Whether exercise of discretion was genuine - Conflict of interest - Dismissal of trustees]
8 September 2020
7 September 2020
4 September 2020
3 September 2020
  • 2020 AusQSuper Board v Australian Financial Complaints Authority [Complaint - Jurisdiction - Whether complaints authority acted ultra vires - Australia - Constitutional powers - Whether acting in judicial capacity]
  • 2020 USAThole v US Bank [Funding - Investments - Right of members to sue fiduciaries or trustees for mismanagement - Whether members have standing]
2 September 2020
1 September 2020
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2020  – Pension Schemes Newsletter 123 [psn123]
  • 2020 USAThondukolam v Corteva [Plan sponsor corporate merger and reconstruction - Whether removal of original covenant was breach of plan documentation - Whether breach of fiduciary obligation to members]
28 August 2020
  • PO-17973  – Mr A [PO-17973] Determinations from May 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
  • HM Revenue & Customs: HMRC Tax Manuals IHTM17000  – Inheritance Tax Manual [ihtm] Updated to include Supreme Court decision in HMRC v Parry (new pages IHTM17108 and IHTM17308)
27 August 2020
26 August 2020
25 August 2020
21 August 2020
20 August 2020
  • 2020 SCHMRC v Parry and Others (Staveley) The information in this document is taken from supremecourt.uk, the PBLR version of this judgment will be made available shortly
  • 2020 QBRail Franchising Litigation (Stagecoach) [Public procurement - Requirement to accept open-ended liability for accrued pension liabilities of franchise - Whether reasonable - The case of the reasonably well-informed and normally diligent (RWIND) tenderer]
18 August 2020
17 August 2020
13 August 2020
12 August 2020
7 August 2020
4 August 2020
3 August 2020
30 July 2020
29 July 2020
27 July 2020
24 July 2020
23 July 2020
21 July 2020
17 July 2020
16 July 2020
14 July 2020
13 July 2020
10 July 2020
  • 2020 UTHMRC v Sippchoice [Investments - Taxation - Small self-invested personal pension (SIPP) - Whether contributions could be made in-specie - Whether HMRC guidance is enforceable by taxpayer]
8 July 2020
  • CMS: po-info Summaries of Key Determinations PO-17639  – Onus on Trustees to Act Where They Knew Member Was Terminally Ill Further Summaries of Key Determinations provided by CMS. These documents can be found under "The Pensions Ombudsman (Determinations & Materials) - The Pensions Ombudsman (Miscellaneous Publications) - CMS po-info Summaries of Key Determinations" in the Table of Documents
3 July 2020
  • Bills -- Passage through Parliament: Finance Bill (2019-21) 2 July 2020  – Finance Bill: Report Stage (Commons) (2 July 2020)
  • 2020 FamW v H [Divorce - Family proceedings - Financial settlement - Division of pensions on divorce - Pensions sharing - Whether needs-based calculations appropriate]
2 July 2020
1 July 2020
29 June 2020
26 June 2020
25 June 2020
24 June 2020
23 June 2020
22 June 2020
19 June 2020
18 June 2020
17 June 2020
  • 2020 FTT (Tax)Hayes v HMRC [Taxation - Lifetime allowance - Transitional protection - Notification to HMRC - Whether notification received by HMRC - Late notification - Whether right to protection available out of time - Reasonable excuse]
  • 2019 USALaurent v PricewaterhouseCoopers [Benefits - Cash balance plan - Calculation of benefits - Whether 'whipsaw' calculations permitted - Value of transfer payments]
16 June 2020
12 June 2020
  • 2020 USALeighton v Delta Air Lines [Damages - Personal injury damages - Workers' compensation - Whether pension to be reduced by value of compensation - Benefits - Fiduciary duties of employer - Whether decision made to save employer's funds rather than comply with rules]
  • 2020 USAUniversity of Pittsburgh Medical Centre v CBIZ [Advice - Actuaries - Actuarial advice - Whether actuaries made critical errors when calculating liabilities - Mergers and acquisitions - Purchase costs distorted by actuarial valuation]
11 June 2020
9 June 2020
8 June 2020
5 June 2020
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 33  – FPS Bulletin 33 - May 2020 [fpsbull33]
  • 2020 UTHMRC v Bella Figura [Tax - Small-self administered scheme - Loan to connected company - Charge to tax - Unauthorised payments charge - Scheme sanctions charge - Appeal]
4 June 2020
3 June 2020
2 June 2020
1 June 2020
28 May 2020
26 May 2020
22 May 2020
20 May 2020
19 May 2020
18 May 2020
15 May 2020
14 May 2020
13 May 2020
12 May 2020
11 May 2020
7 May 2020
6 May 2020
5 May 2020
4 May 2020
1 May 2020
28 April 2020
27 April 2020
24 April 2020
23 April 2020
21 April 2020
17 April 2020
  • CAS-29744-V6F8  – Mr N [CAS-29744-V6F8] Determinations from January 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
16 April 2020
15 April 2020
14 April 2020
7 April 2020
6 April 2020
1 April 2020
31 March 2020
  • PO-19898  – Mrs E [PO-19898] Determinations from December 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2020  – Pension Schemes Newsletter 118 [psn118]
30 March 2020
27 March 2020
26 March 2020
25 March 2020
23 March 2020
19 March 2020
17 March 2020
16 March 2020
13 March 2020
12 March 2020
11 March 2020
10 March 2020
9 March 2020
5 March 2020
4 March 2020
3 March 2020
29 February 2020
28 February 2020
26 February 2020
21 February 2020
19 February 2020
18 February 2020
  • PO-19486  – Mrs H [PO-19486] Determinations from November 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
13 February 2020
10 February 2020
  • 2019 USAAriana M v Humana Health Plan of Texas [Health benefits - Insurance policy - Discretion of insurer - Coverage denied - Whether exercise of discretion was abuse - Legal fees - Whether recoverable when claim was rejected]
  • 2019 CanAustin v Bell Canada [Benefits - Indexation - Construction - Oxford comma - Whether Oxford comma applies - Importance of punctuation - Whether legally induced comma]
7 February 2020
6 February 2020
  • 2019 SCMiller v Ministry of Justice [Discrimination - Equal treatment - Judges - Whether part-timers discriminated against - Whether distinction between salaried and fee-paid judges]
  • 2019 ChSharp v Blank (HBOS) [Investments - Shareholdings - Security class actions - Directors' liability - Whether personal liability - Whether failure to disclose information to shareholders would have affected outcome]
5 February 2020
  • 2019 ChToone v Ross [Employee benefit trust - Liquidation of plan sponsor - Payments to directors - Whether payments to employee benefits trusts are regarded as payment of dividends - Whether unlawful]
4 February 2020
3 February 2020
31 January 2020
30 January 2020
  • Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2019
29 January 2020
23 January 2020
22 January 2020
  • 2019 FTT (Tax)Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
  • 2019 ChSanderson v NHS Business Services Authority [NHS pension scheme - Survivor's benefits - Widower's benefits - Part-time employee - Whether a scheme contributor when not working - Whether full or deferred benefits payable - Whether death during pensionable employment]
  • 2019 FTT (Tax)West v HMRC [Tax - Unauthorised payment - Unauthorised payment charge - Whether tribunal has discretion to disallow the charge]
21 January 2020
15 January 2020
14 January 2020
13 January 2020
  • 2019 ECJSafeway v Newton [Equal treatment - Discrimination - 'Barber window' - Whether equalisation of benefits takes effect from the date of announcement to members or from the date of execution of deed where the deed contains retrospective powers]
9 January 2020
  • PO-27661  – Mrs N [PO-27661]
  • PO-24270  – Ms I [PO-24270] Determinations from October 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
3 January 2020
2 January 2020
26 December 2019
24 December 2019
23 December 2019
20 December 2019
  • 2019 ECJPensions-Sicherungs-Verein VVaG v Gunther Bauer [Reference for a preliminary ruling - Social policy - Protection of employees in the event of the insolvency of their employer - Directive 2008/94/EC - Article 8 - Supplementary pension schemes - Protection of entitlement to old-age benefits - Minimum guaranteed level of protection - Former employer's obligation to offset a reduction in an occupational old-age pension - External pension institution - Direct effect]
17 December 2019
10 December 2019
9 December 2019
4 December 2019
  • PO-26866  – Mr L [PO-26866] Determinations from September 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 26  – FPS Bulletin 26 - November 2019 [fpsbull26]
  • 2019 Ct SessCunningham v Pensions Ombudsman [Self-invested personal pension - Investments - Complain to Pensions Ombudsman - Procedure - Time limits for appeals - Whether grounds for simple appeal or need for judicial review]
3 December 2019
  • 2019 ChDowne v Universities Superannuation Scheme [Early retirement - Termination of employment - Whether redundancy - Whether entitlement to unreduced early retirement pension - Appeal from Pensions Ombudsman]
  • 2019 FTT (Tax)Omar v HMRC [Taxation - Contributions - Tax deductability - Salary sacrifice - Discovery assessments - Penalties - Whether fair - Whether taxpayer careless in filing returns]
  • 2019 ChTenconi v James Hay Partnership [Investments - Self-administered scheme - Self-invested personal pension plan - Instructions to invest not executed within time - Whether loss - Whether liability by plan manager]
  • 2019 FTT (Tax)Turner v HMRC [Investments - Self-invested personal pensions - Taxation - Loans - Whether involved unauthorised payment - Whether unauthorised payments charge - Whether unauthorised payments surcharge]
2 December 2019
28 November 2019
27 November 2019
  • PO-17634  – Mr I [PO-17634] Determinations from August 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2019  – Pension Schemes Newsletter 115 [psn115]
22 November 2019
15 November 2019
12 November 2019
7 November 2019
5 November 2019
1 November 2019
31 October 2019
29 October 2019
28 October 2019
25 October 2019
24 October 2019
23 October 2019
22 October 2019
  • 2002 CAMatthews v Ministry of Defence [Procedure - Military service - Injuries suffered during military service - Whether state can preclude claims in tort being made against it - Sovereign immunity - Human rights]
17 October 2019
16 October 2019
  • PO-22843  – Mr E [PO-22843] Determinations from July 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
14 October 2019
  • 2019 FTT (Tax)Clark v HMRC [Benefits - Surrender of benefits - Surrender of pension - Taxation - Settlement agreement - Employer-financed retirement benefit scheme (EFRBS)]
10 October 2019
  • 2019 USABanks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]
  • 2019 AusDawson v Dawson [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
  • 2019 USADawson v Steager [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
8 October 2019
7 October 2019
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24  – FPS Bulletin 24 - September 2019 [fpsbull24]
  • 2019 UTChappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]
4 October 2019
26 September 2019
20 September 2019
19 September 2019
  • Spotlight on Pensions Bulletin: LeGrand View September 2019  – Taxing Times
16 September 2019
  • PO-22943  – Mr S [PO-22943] Determinations from June 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
13 September 2019
12 September 2019
11 September 2019
  • 2019 FTT (General Regulatory Chamber)EC2 Master v The Pensions Regulator [The Pensions Regulator - Chairman's statement - Breach of requirement - Penalty - Whether appropriate - Quantum of penalty]
  • 2019 EATEngel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]
10 September 2019
9 September 2019
  • 2019 CALangford v Secretary of State for Defence [Benefits - Survivor - Partner - Cohabiting partner - Whether exclusion of partner married to someone else is permissible - Discrimination - Human rights - Public sector schemes]
6 September 2019
5 September 2019
4 September 2019
3 September 2019
  • Local Government Association: TPS Bulletins Bulletin 64  – TPS Bulletin 64 - August 2019 [tpsbull064] We are pleased to announce that the Teachers' Pensions Bulletins are now available on Perspective.
30 August 2019
29 August 2019
23 August 2019
21 August 2019
19 August 2019
15 August 2019
14 August 2019
  • 2018 USAJander v International Business Machines [Investments - Investment in employer's stock - Whether fiduciary obligation to avoid such stock where trustees aware of factors affecting value of stock]
  • 2019 USAMuri v National Indemnity Company [Investments - Pooled funds - Whether prudent investment - Defined contribution plan - Absence of investment plan - Whether absence of plan indicates imprudence]
9 August 2019
8 August 2019
31 July 2019
29 July 2019
26 July 2019
25 July 2019
  • Spotlight on Pensions Bulletin: LeGrand View July 2019  – Climates Changing Earlier editions can be found under "Commentary" in the Table of Documents
24 July 2019
23 July 2019
18 July 2019
16 July 2019
15 July 2019
  • Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21  – FPS Bulletin 21 - June 2019 [fpsbull21]
  • 2019 ETDavda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
  • 2019 ChPS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
  • 2019 ChSheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]
12 July 2019
8 July 2019
5 July 2019
4 July 2019
1 July 2019
28 June 2019
27 June 2019
25 June 2019
  • 2019 JerStates Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]
18 June 2019
14 June 2019
  • 2019 UTFE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
12 June 2019
10 June 2019
7 June 2019
6 June 2019
  • 2019 UTKirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable affected by private agreement to share the pensions]
  • 2019 UTTroudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
  • 2019 UTVive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
  • 2019 UTWainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
4 June 2019
  • HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45  – Countdown Bulletin (May 2019)
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019  – Pension Schemes Newsletter 110 [psn110]
  • 2019 CADeakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]
28 May 2019
24 May 2019