Table of Documents

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New and Recently Amended documents

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

New and Recently Amended Documents

18 April 2019
17 April 2019
16 April 2019
12 April 2019
11 April 2019
10 April 2019
  • 2019 ChBriggs v Alexander Clay [Procedure - Litigation - Tripartite litigation - Without prejudice communications - Whether disclosure compellable]
  • Department for Work and Pensions: DWP Guides  – Your State Pension Explained Updated on GOV.UK with the new amounts from 8 April 2019.
9 April 2019
  • 2019 UTBurns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
  • 2019 ChCapita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]
5 April 2019
2 April 2019
1 April 2019
28 March 2019
27 March 2019
26 March 2019
25 March 2019
21 March 2019
20 March 2019
19 March 2019
14 March 2019
13 March 2019
12 March 2019
8 March 2019
6 March 2019
  • 2018 CAThe Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]
4 March 2019
1 March 2019
27 February 2019
26 February 2019
25 February 2019
  • PO-19257  – Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
22 February 2019
21 February 2019
20 February 2019
13 February 2019
12 February 2019
11 February 2019
8 February 2019
7 February 2019
  • 2018 FTT (Tax)Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
  • 2018 FTT (Tax)Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]
6 February 2019
5 February 2019
  • Norton Rose Fulbright: Commentary January 2019  – Reasons to be Cheerful
  • 2018 UTClark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]
4 February 2019
30 January 2019
29 January 2019
25 January 2019
24 January 2019
23 January 2019
22 January 2019
21 January 2019
18 January 2019
15 January 2019
11 January 2019
10 January 2019
9 January 2019
8 January 2019
  • 2018 QBBerkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]
7 January 2019
  • 2018 QBBritish Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
  • 2018 CAEvans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]
4 January 2019
21 December 2018
20 December 2018
19 December 2018
  • PO-15248  – Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
18 December 2018
14 December 2018
12 December 2018
11 December 2018
10 December 2018
7 December 2018
6 December 2018
5 December 2018
4 December 2018
  • XPS Pensions: Briefing Note 2018 No. 15  – DC Governance: Under an Ever-Brighter Spotlight
  • 2018 AusAmaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
  • 2018 USAWengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]
3 December 2018
  • 2018 USAChendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
  • 2018 USAPearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
  • 2018 USASacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]
30 November 2018
29 November 2018
28 November 2018
27 November 2018
26 November 2018
23 November 2018
22 November 2018
21 November 2018
  • 2018 FTT (Tax)Bella Figura v HMRC [Investments - Loans - Tax - Small self-administered scheme (SASS) - Whether plan approved by authoritiesUnauthorised payments - Scheme sanction charge]
  • 2018 QBR (on the application of Elmes) v Essex County Council [Judicial review - Local Government Pension Scheme - Survivor's pension - Absence of nomination letter - Whether benefit payable - Whether rules in breach of Human Rights Act]
20 November 2018
19 November 2018
  • 2018 FTT (Tax)Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]
13 November 2018
  • 2018 UTBurns v Financial Conduct Authority [Advice - Transfers from workplace pension schemes - Transfers to self-invested personal pension plans - Whether advice was suitable - Regulatory fines - Regulatory disbarment - Whether penalties were reasonable]
8 November 2018
  • Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Delivering Collective Defined Contribution Pension Schemes
  • 2018 SCBarnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
  • 2018 FTT (Tax)Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
  • 2018 ECJO'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
  • 2018 ChStewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]
7 November 2018
6 November 2018
5 November 2018
2 November 2018
1 November 2018
31 October 2018
30 October 2018
29 October 2018
26 October 2018
25 October 2018
24 October 2018
23 October 2018
19 October 2018
18 October 2018
16 October 2018
15 October 2018
12 October 2018
11 October 2018
4 October 2018
3 October 2018
2 October 2018
28 September 2018
27 September 2018
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2018  – Pension Schemes Newsletter 103 [psn103]
  • 2015 FTT (Tax)J&A Young (Leicester) v HMRC [Taxation - Scheme sanction charges - Investment - Property investment - Residential property investment - Whether investment property taxable - Small self-administered scheme (SASS) - Investment regulated pension scheme]
26 September 2018
24 September 2018
21 September 2018
19 September 2018
18 September 2018
17 September 2018
13 September 2018
7 September 2018
6 September 2018
5 September 2018
4 September 2018
  • 2018 ChG4S Trustees v G4S [Benefits - Funding - Scheme closure - Liabilities - Multi-employer scheme - Scheme closed to new members - Pensionable service - s75 liabilities - Whether the existence of the final salary link meant that the employed deferred members were or were not in 'pensionable service' as statutorily defined - Procedure - Part 8 application]
3 September 2018
31 August 2018
30 August 2018
24 August 2018
23 August 2018
  • PO-12763  – Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
  • 2018 CanTalos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]
21 August 2018
  • 2018 USAAriana M v Humana Health Plan of Texas [Medical benefits - Health plan - Eating disorder - Discretion - Exercise of discretion - Delegation of discretion to administrator - Whether delegation of discretion is valid]
  • 2018 USADivane v Northwestern University [Defined contribution plans - Investments - United States - Whether invested in prohibited transactions - Whether sponsor is a fiduciary - Fiduciary duties]
  • 2017 AusLLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]
20 August 2018
17 August 2018
16 August 2018
15 August 2018
10 August 2018
  • 2018 FTT (Tax)Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
  • 2017 AusMao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]
9 August 2018
  • 2018 CABritish Airways v Airways Pension Scheme Trustee [Benefits - Inflation protection - Index used - Change of index from retail prices index to consumer prices index - Trustee discretion to augment benefits - Extent of use of discretion - Whether trustees had right to use discretion to reverse impact of change of index - Whether the trustees had validly exercised the power of amendment contained the trust deed when they conferred on themselves a power to review and at their discretion increase the annual rate of pension payable under the scheme beyond what would otherwise be permitted under the rules]
  • 2018 USAMcGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]
8 August 2018
  • PO-4066  – Mr W [PO-4066] Determinations from June 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
  • 2018 USAHaley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
  • 2018 A-GHampshire v PPF [Insolvency - Pensions Protection Fund - Level of protection - Whether Insolvency Directive requires minimum levels of compensation]
6 August 2018
  • PO-18604  – Mr D [PO-18604] Determinations from May 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
3 August 2018
  • 2018 AusSharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]
1 August 2018
31 July 2018
26 July 2018
25 July 2018
  • PO-11613  – Mr S [PO-11613] Determinations from April 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
24 July 2018
23 July 2018
20 July 2018
19 July 2018
18 July 2018
17 July 2018
13 July 2018
12 July 2018
11 July 2018
6 July 2018
  • PO-14790  – Mr L [PO-14790] Determinations from March 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
  • Interpretation Act 1978 [ia78] Amended by the European Union (Withdrawal) Act 2018
4 July 2018
2 July 2018
29 June 2018
28 June 2018
  • 2018 USAMarshall v Northrop Grumman [Investments - Fiduciary obligations - Whether investment management charges excessive - Whether plan sponsor is fiduciary - Whether individual members of committee are liable]
  • 2018 USASacerdote v New York University [Investments - Defined contribution plan - Fiduciary obligations - Whether duty to use bargaining power of plan sponsor and trustees to improve investment management terms - Whether basis for class action]
27 June 2018
26 June 2018
25 June 2018
22 June 2018
21 June 2018
20 June 2018
19 June 2018
13 June 2018
12 June 2018
  • 2018 CCCDavy v 01000654 Limited [Transfers - Advice - Whether advice to transfer was negligent - Whether claim for negligent advice was time-barred - Limitation Acts - When time starts to run - Whether advisers had duty to advise on time-limits]
  • 2018 EATDowokpor v Ministry of Justice [Benefits - Discrimination - Part-timers - Time-limits]
  • International Accounting Standards Board: International Accounting Standard IAS 19  – Employee Benefits [ias19] Updated to include amendments made by "Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)", published in February 2018.
11 June 2018
8 June 2018
  • Office of Tax Simplification: Savings (Taxation)  – Savings Income: Routes to Simplification
  • 2018 QBMarathon Oil UK v Centrica Resources [Joint venture - Pension liabilities - Proportionate costs - Whether the participants liable to meet a share of a proportion of deficit recovery charges (DRCs) in respect of a defined benefit pension scheme]
  • House of Lords/House of Commons: Joint Committee on Statutory Instruments  – Reports of the Joint Committee on Statutory Instruments Twenty-fifth Report of Session 2017-19, discussing the Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (2018/530) and the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 (2018/537) added.
7 June 2018
1 June 2018
31 May 2018
30 May 2018
  • 2018 ChBarclays Bank Reconstruction [Sponsor - Corporate reconstruction of sponsor - Spin-off of principal employer - Court approval - Considerations for the court - Procedure]
29 May 2018
  • Punter Southall: Briefing Note May 2018  – Are RPI's days numbered?
  • 2018 FTT (Tax)SIPPCHOICE v HMRC [Tax - Contributions - Self-invested personal pension plan - Whether deductible - Whether allowable - Contributions in specie - Whether a debt]
24 May 2018
  • 2017 FTT (Tax)Browne v HMRC [Tax - Transfers - Whether transfer gave rise to an unauthorised payment surcharge - Appeal - Time limits for appeal - Whether reliance on adviser who failed to comply was grounds for late appeal - Procedure]
  • 2018 ETEngel v Ministry of Justice [Benefits - Part-time employees - Membership - Whether part-time judges denied membership of judicial pension system amount to discrimination against part-time employees - Quantum of loss - Methodology - Appropriate remedy - Discrimination - Equal treatment]
  • 2018 FTT (Tax)Goodrum v HMRC [Income Tax - Procedure - Jurisdiction of tribunal - Partial incapacity pension - Whether a letter from HMRC saying that a sum was not taxable was an assessment giving rise to a right of appeal]
23 May 2018
22 May 2018
21 May 2018
  • 2018 CAAir Products v Cockram [Discrimination - Age discrimination - Incentive plan - Procedure - Retirement exception on forfeiture of plan on resignation - Whether age cap amounted to discrimination]
18 May 2018
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2018  – Pension Schemes Newsletter 98 [psn098]
  • 2017 QBCrowden v QBE Insurance (Europe) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
  • 2017 A-GMB v Secretary of State for Work and Pensions (AG) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
17 May 2018
  • 2018 QBBoskovic v Chief Constable of Staffordshire Police [Benefits - Disability pension - Injury award - Police pension plan - Statutory pension plan - Whether cost of a later review of disability is a permissible factor in deciding to decline review]
16 May 2018
15 May 2018
11 May 2018
10 May 2018
  • Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2018
  • Pendragon: Pensions Reference Materials  – Pension Fundamentals - a Guide to Pensions [fundamentals] This update includes changes to tax and NI bands and related details for the tax year 2018/19; the increase in the standard lifetime allowance; updated content relating to automatic enrolment; the requirements introduced by the Pensions Act 2014 and subsequent regulations in relation to the disclosure of transaction costs and administration charges; and increased detail regarding Pension Schemes Act 2017 provisions in relation to the regulation of master trusts.
9 May 2018
  • 2015 FamJS v RS [Divorce - Financial settlement - Pension share - Whether court will vary an agreement that the parties consider fair - Whether court will accept the valuation of an independent expert]
  • 2017 FTT (Tax)OCO v HMRC [Employee benefit trusts - Whether bona fide - Tests of whether a sham - Loans to members - Tests of bona fide]
4 May 2018
2 May 2018
27 April 2018
25 April 2018
23 April 2018
20 April 2018
  • PO-3495  – Mr N [PO-3495] Determinations from February 2018 can be found under "The Pensions Ombudsman" in the Table of Documents.
17 April 2018
13 April 2018
  • 2017 ChLondon 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 ChSmith v Sheffield Teaching Hospitals [Pensions Ombudsman - Deputy Pensions Ombudsman - Ombudsman award - Award for non-financial injustice - Powers of Ombudsman - Procedure - Maladministration]
12 April 2018
11 April 2018
5 April 2018
4 April 2018
3 April 2018
  • PO-15708  – Ms Y [PO-15708] Determinations from January 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
29 March 2018
28 March 2018
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2018  – Pension Schemes Newsletter 97 [psn097]
  • 2017 A-G and ECJBT 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
26 March 2018
23 March 2018
21 March 2018
20 March 2018
19 March 2018
15 March 2018
14 March 2018
8 March 2018
6 March 2018
5 March 2018