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

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]
  • Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] Interest rates for Inheritance Tax updated (Table 31)
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]
  • The Pensions Regulator: 21st Century Trusteeship  – 21st Century Trusteeship Part 9 - Meetings and Decision Making
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
30 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
16 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
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  – 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
6 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
2 March 2018
1 March 2018
28 February 2018
26 February 2018
23 February 2018
22 February 2018
21 February 2018
20 February 2018
16 February 2018
15 February 2018
13 February 2018
12 February 2018
9 February 2018
6 February 2018
5 February 2018
2 February 2018
1 February 2018
29 January 2018
26 January 2018
  • 2017 CanBarber v Manufacturers Life [Disability pension - Procedure - Complaints - Whether arbitration clause under a collective bargaining agreement binding on a member of the group]
  • 2017 USAJones v Singing River Health Services Foundation [Funding - Underfunding - Class action - Payment of legal fees in class action]
  • 2016 AusMercer 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 USAOsberg 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 USAPioneer Centres Holding Company ESOP v Alerus Financial [Investments - Duty of care]
24 January 2018
23 January 2018
22 January 2018
16 January 2018
15 January 2018
11 January 2018
  • 2017 USABoling 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 USAClark v Duke University Investments - Administration - Fiduciary obligations - Whether choice of 400 funds provided excessive choice and involved excessive expense
  • 2017 CanTibbetts v Murphy [Personal injury - Damages - Whether state pension benefits deductible from damages payable]
  • 2017 CanWalter 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
22 December 2017
21 December 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 ChDalriada 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 UTMedplant 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 EATUniversity of Sunderland v Drossou [Damages - Week's pay - Whether week's pay includes employer pension contributions]
15 December 2017
14 December 2017
12 December 2017
5 December 2017
  • PO-1918  – Mr D [PO-1918] Determinations from September 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
1 December 2017
28 November 2017
27 November 2017
24 November 2017
22 November 2017
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 CanAlberta 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 USAHitchcock 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 USATatum 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
17 November 2017
16 November 2017
14 November 2017
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
8 November 2017
  • 2016 GueThe 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
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
2 November 2017
1 November 2017
31 October 2017
26 October 2017
25 October 2017
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 CAAmin v Amin [Divorce - Overseas divorce - Financial relief - Pension rights - Whether partial or total transfer of pension rights]
10 October 2017
5 October 2017
3 October 2017
2 October 2017
29 September 2017
26 September 2017
21 September 2017
19 September 2017
13 September 2017
12 September 2017
8 September 2017
5 September 2017
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2017  – Pension Schemes Newsletter No 90 [psn090]
  • 2017 ChDalriada Trustees v McAuley [Trustees - Breach of trust - Pensions liberation - Claim against former trustees by replacement trustees - Investments - Breach of duty of care in relation to investments]
  • 2017 CanSabean v Portage La Prairie Mutual Insurance [Insurance - Deductions - Damages for injuries - Tortfeasor's insurance coverage inadequate to cover award - Insured's policy endorsement stipulating that amounts recoverable under 'any policy of insurance providing disability benefits or loss of income benefits or medical expense or rehabilitation benefits' must be deducted from shortfall of damages award in determining amount payable by insurer - Whether Canada Pension Plan was a 'policy of insurance providing disability benefits' within meaning of the endorsement]
  • 2017 USASchieber v Commissioner of Internal Revenue [Insolvency - Whether a pension is an asset to be computed in the insolvency - Bankruptcy]
4 September 2017
  • 2017 CABradbury v BBC [Benefits - Amendments - Whether benefit amendments were within the employer's powers - Whether breach of duty of confidence and good faith]
1 September 2017
31 August 2017
  • PO-12296  – Mr H [PO-12296] Determinations from April 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
30 August 2017
  • 2017 ChThales UK v Thales Pension Trustees [Indexation - Change of index from RPI to CPI - Whether rules permitted the change - Application to the court for determination on powers to amend]
24 August 2017
23 August 2017
21 August 2017
18 August 2017
17 August 2017
15 August 2017
11 August 2017
7 August 2017
  • 2017 CAFDR v Dutton [Variation - Modification - Indexation - Whether amendment applies to future accruals only, or two all accruals - Statutory protection of members' rights - Whether protection applies to annual calculation or to compound calculation of effect of variation]
  • 2017 CAHarrod v West Midlands Police [Discrimination - Equal treatment - Age discrimination - Class action - Whether redundancy programme which selects older employees for retirement is discriminatory]
4 August 2017
3 August 2017
1 August 2017
31 July 2017
27 July 2017
24 July 2017
21 July 2017
20 July 2017
12 July 2017
  • 2016 CAGleeds v Briggs [Documentation - Deeds - Whether validly executed - Whether compromise possible on consequences - Whether breach of Pensions Act 1995 s91 when compromise agreed]
11 July 2017
10 July 2017
7 July 2017
6 July 2017
  • Pension Protection Fund: Technical News Issue 9  – Technical News
5 July 2017
  • HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2017  – Pension Schemes Newsletter No 88 [psn088]
  • 2017 USAKnowlton v Anheuser-Busch Companies Pension Plan [Mergers and acquisitions - Corporate reconstructions - Spin offs & Whether change of contro - Whether members entitled to enhanced benefits on spin off]
  • 2017 USATussey v ABB [Investments - Fiduciary obligations - Whether breach - Whether loss even if breach - Legal fees]
30 June 2017
29 June 2017
28 June 2017
27 June 2017
21 June 2017
16 June 2017
  • PO-14680  – Mr S [PO-14680] Determinations from February 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
13 June 2017
12 June 2017
  • 2017 QBMarathon Asset Management v Seddon [Investments - Asset management - Employment - Employment contract - Whether claim by asset manager against former employee - Client information]
8 June 2017
7 June 2017
  • 2017 Ct SessKnight v Sedgwick Noble Lowndes [Equal treatment - Equalisation - Whether correctly implemented - Whether claim against advisers - Professional negligence - Barber window]
  • 2017 FTT (Tax)Morgan Lloyd Trustees v HMRC [Tax - Income tax - Scheme sanction charges - Unauthorised payments surcharge - Investments - Tangible movable property - Whether printing presses were immovable - Whether tax penalties excessive and in breach of human rights]
6 June 2017
  • 2017 FTT (Tax)Arens v HMRC [State pensions - National Insurance Contributions - Class 2 contributions - Failure to pay contributions - Whether failure to pay contributions was due to ignorance or error - Whether ignorance or error was due to failure to exercise reasonable care]
  • 2017 QBDenning v Greenhalgh Financial Services [Personal pension - Advice - Subsequent advice - Dispute - Whether second adviser should have advised on negligence of first adviser]
  • 2017 FamGoyal v Goyal (No 3) [Divorce - Pension overseas - Whether English rules can be applied to foreign pension rights]
  • 2017 CANHS Business Services Authority v Young [Pensions Ombudsman - Appeal - NHS Pension Scheme - Public sector scheme - Defined Benefit scheme - Disability benefit - Degenerative condition - Whether caused by conditions of employment - Eggshell skull principle]
5 June 2017
  • The Pensions Regulator: S89 Reports June 2017  – Hoover Limited
  • 2017 SCBrewster [Judicial review - Equal treatment - Discrimination - Survivor's pension - Unmarried partner - Nomination - Failure to nominate - Whether discriminatory - Public sector scheme]
2 June 2017
1 June 2017
25 May 2017
23 May 2017
22 May 2017
  • 2016 USAPension Benefit Guaranty Corporation v Findlay [Insolvency - Group liability to state insurer - Whether purchasers of assets of insolvent sponsor of defined benefit plan can be regarded as part of the sponsor's group and therefore liable]
19 May 2017
18 May 2017
  • 2016 USAHall v Elected Officials Retirement Plan [Benefits - Judges' pensions - Constitutional promise - Whether legal to amend constitution to reduce judges' pensions]
  • 2014 CookMinister of Cook Islands Superannuation Fund v Arorangi Timberland [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
  • 2016 USAPrather v Sun Life [Benefits - Death benefits - Benefits payable on accident - Whether death after surgery after accident was a result of surgery or accident - Burden of proof]
  • 2016 USARosen v Prudential Retirement (Ferguson Enterprises Retirement Plan) [Investments - Fiduciary obligations of fund managers - Fiduciary obligations of plan sponsors - Whether wide choice of funds, some with higher fees, is breach of fiduciary obligations - Whether revenue-sharing involves breach of fiduciary obligations]
16 May 2017
15 May 2017
12 May 2017
11 May 2017
  • 2016 USADisney ERISA Litigation [Investments - Defined contribution plan - Choice of investments - Choice included mutual fund with a single investment - Whether breach of plan rules]
  • 2016 CanKalawarny Estate v Fife [Divorce - Separation - Common law marriage - Death of partner - Whether entitled to division of pension benefits]