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 2021
-
XPS Pensions: XPS Insights May 2021 – The Pensions Regulator Consults on New Single Code of Practice
-
Pension Protection Fund: Consultation Documents and Responses April 2021 – The Response to the 2021 Consultation on Assumptions to be Used for Valuations Under Section 143 and Section 179 of the Pensions Act 2004
-
Pension Protection Fund: Guidance - Valuation Version A10 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
-
Pension Protection Fund: Guidance - Valuation Version B9 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 143 of the Pensions Act 2004
-
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 17 May 2021 with 18 schemes added
14 May 2021
-
House of Commons (October 2014 onwards): Written Statements 13 May 2021 – Local Government Pensions (13 May 2021)
-
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021) – Pension Scams: Empowering Trustees and Protecting Members - Consultation on the Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations 2021
13 May 2021
-
Finance Bill 2021/22 [Bill 4] (12 May 2021) Only selected provisions of this Bill have been included in this document.
11 May 2021
-
Allen & Overy LLP: What's New This Week 10 May 2021 – [FCA Consults on Nudge to Guidance - New PASA Working Group on DC Transfers - Pensions Academy Online: This Week]
-
Pension Protection Fund: Memoranda of Understanding & Other Joint Documents – Proposals to Update the Asset Information Collected from Defined Benefit Pension Schemes
7 May 2021
-
Local Government Pensions Committee: LGPC Bulletin 209 – LGPC Bulletin 209 - April 2021 [lgpcbull209]
6 May 2021
-
Department for Work and Pensions: Post Implementation Reviews – The Occupational Pension Schemes (Scheme Administration) Regulations 1996
-
2020 USA: Haley v Teachers Insurance and Annuity Association of America [Litigation - Class action - Fees - Transactions - Whether member loans requirements are prohibited transactions]
5 May 2021
-
2021 FTT (Tax): Bateson v HMRC [Tax - Taxation - Lifetime allowance - Enhanced protection - Late claims - Whether reasonable excuse - Burden of proof]
4 May 2021
-
Allen & Overy LLP: What's New This Week 4 May 2021 – [Government Review of the DC Chair's Statement - New RTI Reporting Obligations - Consultation on Changes to Annual Asset Class Information by DB Schemes - PPF: Changes to Valuation Assumptions - Climate Change, Stewardship and Pensions: New Parliamentary Inquiry - HMRC: Pension Schemes Newsletter No. 129 - Pensions Academy Online: Week Commencing 10 May 2021]
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2021 – Pension Schemes Newsletter 129 [psn129]
30 April 2021
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) April 2021 – Pensions Tax: Reporting Non-taxable Pension Death Payments Using Real Time Information
28 April 2021
-
Finance (No 2) Bill 2019/21 [Bill 295] (27 April 2021) Only selected provisions of this Bill have been included in this document.
27 April 2021
-
Allen & Overy LLP: What's New This Week 26 April 2021 – [TPR blog on new criminal offences - Treasury committee report on Net Zero and the future of green finance - A&O Debate, 29 April 2021: Equalising past transfers-out - do trustees really need to do it? - Pensions Academy online: week commencing 10 May 2021]
-
HM Treasury: Directions 15 April 2021 – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
-
House of Commons: Investment (Environmental, Social and Governance) – Net Zero and the Future of Green Finance: Thirteenth Report of Session 2019-21
-
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on Budget 2021, the Pension Schemes Act 2021, the latest Uber judgment, help with meeting climate change obligations, GMP equalisation, TPR's consolidation of codes of practice, the planning for pension dashboards, combating pension scams and the Fraud Compensation Fund.
23 April 2021
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if Your Employer Can Use the Coronavirus Job Retention Scheme Other types of eligible employees have been added to the 'Check if you're eligible' section. Updated guidance for when you’re self-isolating or on sick leave.
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Check Which Employees You Can Put on Furlough To Use the Coronavirus Job Retention Scheme Updated guidance for other types of employees you can claim for and if your employee is clinically vulnerable.
22 April 2021
-
House of Commons (October 2014 onwards): Written Statements 21 April 2021 – Update (State Pension Underpayments) (21 April 2021)
-
2020 Ct Sess: Cunningham v Namulas Pension Trustees [Self-invested personal pension - SIPP - Investment - Residential investment - Pensions Ombudsman - Appeal - Whether trustee duty to minimise tax liability]
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 Ch: Burns v Burns [Transfers - QROPS - Gibraltar - Investments - Self-invested personal pension - SIPP - Misrepresentation - Dishonest assistance - Inconsistent factual alternatives - Whether breach of trust - Summary judgment]
-
2021 CA: Finch 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 NI: McNern 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]
-
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)
20 April 2021
-
House of Commons (October 2014 onwards): Debates and Oral Answers 19 April 2021 – Gender Pension Gap (19 April 2021)
-
2019 UT: Secretary of State for the Department of Work and Pensions v LK (RP) [Forfeiture - Forfeiture Act 1982 - Unlawful killing - Whether Category B state pension payable by the state - Burden of proof on determination of unlawful killing]
19 April 2021
-
Allen & Overy LLP: What's New This Week 19 April 2021 – [Covid-19: TPR Updates Auto-enrolment Guidance; Rectification Granted to Restore Missing Words: Iggesund v Messenger; A&O Debate, 29 April 2021: Equalising Past Transfers-out - Do Trustees Really Need to Do It?; Pensions Academy Online: Week Commencing 10 May 2021]
-
2020 Ch: The Secretary of State for Business Energy and Industrial Strategy v Evans [Self-invested personal pensions - SIPPs - SIPP managers - Investments - Whether manager should have excluded investments - Insolvency - Whether directors should be disqualified]
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 EAT: London 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 QB: T 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]
15 April 2021
-
Eversheds Sutherland: Speedbrief 9 April 2021 – New FCA and Pensions Regulator Guide on Supporting Members with Financial Matters
-
Norton Rose Fulbright: Commentary April 2021 – UK Pensions Briefing: The Pensions Regulator's Draft Policy on its New Criminal Powers
-
XPS Pensions: XPS Insights April 2021 – Pension Schemes Act 2021 - TPR Consults on Use of its New Criminal Sanctions
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 43 – FPS Bulletin 43 - March 2021 [fpsbull43]
-
The Insolvency Service: Guidance – Technical Guidance for Official Receivers - Chapter 57: Pensions
14 April 2021
-
HM Revenue & Customs: HMRC Guides – Rates and Allowances: Pension Schemes Tax year references, Lifetime allowance figures and annual allowance year updated for 2021 to 2022
-
The Pensions Regulator: Guidance - Other Guidance and Documents – Cross-border Schemes: Guidance in the Event of a No-deal Brexit Information updated for automatic enrolment duties
13 April 2021
-
Allen & Overy LLP: What's New This Week 12 April 2021 – [Pension Scams: Updated Industry Code of Practice; TPR Webinar - TPR Publishes Climate Strategy - PPF Announces Increase to Fraud Compensation Levy - TPR Updates Cross-border Guidance]
-
HM Treasury: Directions 6 April 2021 – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury
-
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Best Practice
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Calculate How Much You Can Claim Using the Coronavirus Job Retention Scheme Maximum wage tables and claim dates have been updated.
12 April 2021
-
Spotlight on Pensions Bulletin: LeGrand View April 2021 – Workload Alert: Cancel All Holidays!
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Steps to Take Before Calculating Your Claim Using the Coronavirus Job Retention Scheme Section about employee reference dates added and changes made throughout the page to include employee reference dates.
-
HM Revenue & Customs: HMRC Guides – Pension Schemes Online - A Guide to Using the Online Service for Scheme Administrators and Practitioners New sections about 'practitioner de-authorisation by scheme administrator' and 'practitioner de-authorisation by scheme practitioner' have been added. Sections about register as a practitioner and pre-register as a practitioner have been removed.
9 April 2021
-
SI 2021/427 – The Administration (Restrictions on Disposal etc to Connected Persons) Regulations 2021 Added after user request
-
Local Government Pensions Committee: LGPC Bulletin 207 – LGPC Bulletin 207 - March 2021 [lgpcbull207]
-
Local Government Pensions Committee: LGPC Bulletin 208 – LGPC Bulletin 208 - March 2021 [lgpcbull208]
-
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: July 2020 to September 2020 - Statistical Bulletin
8 April 2021
-
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2021 – DC Trust: Scheme Return Data 2020-2021
-
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme - Proposed Changes to Scheme Regulations: Government Consultation
7 April 2021
-
The Pensions Regulator: Strategy and Policy – Climate Change Strategy
-
2021 CA: Adams v Options UK Personal Pensions LLP The information in this document is taken from bailii.org, the PBLR version of this judgment will be made available shortly.
-
Perspective Tips [tips] New tip explaining how to use the Open Document button
6 April 2021
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme Updated to note that claims for furlough days in March 2021 must be made by 14 April 2021.
1 April 2021
-
Eversheds Sutherland: Speedbrief 25 March 2021 – A Later Normal Minimum Pension Age and a Frozen Lifetime Allowance: How to Prepare
-
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Compensation Cap Factors Actuarial Factors from 1 April 2021 up to and including 31 March 2022
31 March 2021
-
XPS Pensions: XPS Insights March 2021 – Pension Schemes Act Imposes New Requirements on Managing Climate Risk
-
House of Lords (October 2014 onwards): Written Answers 23 March 2021 – State Retirement Pensions (British Overseas Territories) (23 March 2021)
-
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 FCA Regulation
30 March 2021
-
Allen & Overy LLP: What's New This Week 29 March 2021 – [Call for Evidence on Consideration of Social Factors - TPR Publishes Settlement Policy - TPR Urges Schemes to Report Scams, Sign Scams Pledge - PASA: New Data Management Plan Guidance - TPR Regulatory Report: Prosecution of Trustee Director...]
-
CAS-31676-N1P3 – Mrs Y [CAS-31676-N1P3] Determinations from February 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
-
The Pensions Ombudsman: Factsheets & Information – Panels and Independent Financial Advisers
-
The Pensions Ombudsman: Factsheets & Information – The Early Resolution Service
-
The Pensions Ombudsman: Factsheets & Information – How We Investigate Complaints
-
Local Government Association: TPS Bulletins Bulletin 73 – Bulletin 73 on Teachers' Pensions - February 2021 [tpsbull073]
29 March 2021
-
Government Actuary's Department: Technical Bulletins 5 March 2021 – Budget 2021
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 54 – Countdown Bulletin (March 2021)
-
The Pensions Regulator: Strategy and Policy – Settlement Policy
-
House of Commons: Information & Awareness/Education/Pension Information (General) HC 648 – Protecting Pension Savers: Five Years on from the Pension Freedoms: Pension Scams - Fifth Report of Session 2019-21
26 March 2021
-
Department for Work and Pensions: Investment (Environmental, Social and Governance) – Consideration of Social Risks and Opportunities by Occupational Pension Schemes - A Call for Evidence
-
National Audit Office: Occupations (Public Service) HC 1242 Session 2019-2021 – Public Service Pensions
25 March 2021
-
The Pensions Regulator: Regulatory Intervention Reports 24 March 2021 – Focusplay Retirement Benefits Scheme
-
Ministy of Justice: Occupations (Judicial Pensions) – Judicial Mandatory Retirement Age: Response to Consultation
-
HM Treasury: Public Service Pensions (Consultations) – Public Service Pensions: Guaranteed Minimum Pension Indexation Consultation - Government Response to Consultation
24 March 2021
-
House of Commons (October 2014 onwards): Written Statements 23 March 2021 – Public Service Pensions (Guaranteed Minimum Pension Indexation Consultation, Government Response) (23 March 2021)
23 March 2021
-
Local Government Pensions Committee: LGPC Bulletin 206 – LGPC Bulletin 206 - February 2021 [lgpcbull206]
22 March 2021
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Incorporating performance fees within the charge cap: Further consultation on proposed measures to allow occupational defined contribution pension schemes to smooth performance fees within the charge cap and a call for evidence on look-through
19 March 2021
-
Pension Schemes Act 2021: Explanatory Notes [psa21expl]
-
Burges Salmon: Burges Salmon Legal Update 9 March 2021 – PPF Re-certification: EU Contingent Assets
-
Norton Rose Fulbright: Commentary March 2021 – UK Pensions Briefing: Climate Change Governance and Reporting Requirements for Pension Scheme Trustees
-
The Pensions Ombudsman: Factsheets & Information – Complaining to the Party/Parties at Fault
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2021 – Managing Pension Schemes Service Newsletter - March 2021
-
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021) – Strengthening The Pensions Regulator's Powers: Contribution Notice and Information Gathering Powers Regulations 2021
18 March 2021
-
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2020 – Annual Landscape Report on Defined Benefit and Hybrid Schemes 2020
-
The Pensions Regulator: Strategy and Policy – TPR Strategy: Pensions of the Future
17 March 2021
-
SI 2021/314 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2021 [auto enrol earn trig 21]
-
The Pensions Regulator: Codes of Practice (Draft) Annex 1 – Full Draft of the New Code of Practice [tpr draft code] Annex 1 of the Consultation document.
-
The Pensions Regulator: Codes of Practice (Draft) Annex 2 – Where the New Code of Practice Modules Come From Annex 2 of the Consultation document
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2021 – The New Code of Practice
16 March 2021
-
Eversheds Sutherland: Speedbrief 12 March 2021 – Pension Schemes Act 2021 - The Pensions Regulator Lays Down a Marker on Enforcement
-
XPS Pensions: XPS Insights March 2021 – Pension Schemes Act 2021 Powers Demand Robust Governance
15 March 2021
-
Allen & Overy LLP: What's New This Week 15 March 2021 – [TPR Consults on Draft Guidance on New Criminal Offences - PLSA Stewardship and Voting Guidelines - Finance (No 2) Bill - Latest GMP Revaluation Order - TPR Publishes New Corporate Strategy]
12 March 2021
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2021 – Our Approach to the Investigation and Prosecution of the New Criminal Offences
-
The Pensions Regulator: Strategy and Policy – Draft Policy: Our Approach to the Investigation and Prosecution of the New Criminal Offences
11 March 2021
-
SI 2021/276 – The Public Service Pensions Revaluation Order 2021
-
SI 2021/275 – The Pensions Increase (Review) Order 2021
-
CAS-39168-W8B3 – Mr S [CAS-39168-W8B3] Determinations from January 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
10 March 2021
-
SI 2021/267 – The Social Security Revaluation of Earnings Factors Order 2021 [soc sec reval 21]
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 42 – FPS Bulletin 42 - February 2021 [fpsbull42]
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2021 – Discussion Paper Response: Pensions of the Future - a Discussion on Our Strategy
9 March 2021
-
Allen & Overy LLP: What's New This Week 8 March 2021 – [Budget: pensions-related announcements - Pension Schemes Act 2021: timetable for next steps - Silentnight: TPR announces settlement, publishes report - Changes to general scheme levy published - Investment consultants, fiduciary management - New PASA guidance on preparing for pensions dashboards - Latest HMRC newsletter - Annual GMP uprating order]
-
The Pensions Regulator: Regulatory Intervention Reports 2 March 2021 – Silentnight Group DB Scheme
8 March 2021
-
House of Commons (October 2014 onwards): Written Statements 8 March 2021 – Judicial Update (8 March 2021)
-
Communities and Local Government: Guidance – Guidance on Preparing and Maintaining Policies on Review of Employer Contributions, Employer Exit Payments and Deferred Debt Agreements
-
The Pensions Regulator: Compliance and Enforcement Updates October - December 2020 – Compliance and Enforcement: Quarterly Bulletin October - December 2020
5 March 2021
-
House of Commons (October 2014 onwards): Written Statements 4 March 2021 – State Pension Correction Exercise Update (4 March 2021)
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2021 – Pension Schemes Newsletter 128 [psn128]
-
Cabinet Office: Public Service Pensions (Consultations) – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014
-
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2020 - Government Response
-
Civil Service Pensions: Civil Service Pensions – The Principal Civil Service Pension Scheme (Amendment) Scheme 2021
-
SI 2021/214 – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2021 Amendments made by these Regulations are included in this update.
4 March 2021
-
SI 2021/163 – The Guaranteed Minimum Pensions Increase Order 2021
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2020
-
Ministy of Justice: Occupations (Judicial Pensions) – A Reformed Judicial Pension Scheme - Response to Consultation
-
Ministy of Justice: Occupations (Judicial Pensions) – Judicial Pensions: Response to McCloud - Response to Consultation
3 March 2021
-
House of Commons (October 2014 onwards): Written Statements 2 March 2021 – Pensions Update (2 March 2021)
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2021 – Setting the Standard Lifetime Allowance From 2021 to 2022 to 2025 to 2026
-
The Pensions Regulator: Regulatory Intervention Reports February 2021 – Yateley Industries for the Disabled Pension and Assurance Scheme
-
SSI 2021/102 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 Amendments made by these Regulations are included in this update.
2 March 2021
-
Allen & Overy LLP: What's New This Week 1 March 2021 – [Restructurings: PPF Issues New Guidance and Documentation - New TPR Report on Criminal Prosecution of Trustee - Auto-enrolment: No Change to Alternative Quality Requirements - Brexit Updates]
-
Pension Protection Fund: Guidance - Insolvency Practitioners R&I Guidance Note 9 – Corporate Insolvency and Governance Act 2020
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
-
House of Lords (October 2014 onwards): Written Answers 22 February 2021 – Occupational Pensions; Pension Funds (Human Rights); State Retirement Pensions (Females) (22 February 2021)
-
House of Lords (October 2014 onwards): Written Answers 24 February 2021 – Occupational Pensions (Tax Allowances) (24 February 2021)
-
House of Commons (October 2014 onwards): Written Statements 25 February 2021 – War Pensions Scheme Uprating 2021; Judicial Update (25 February 2021)
-
PO-26507 – Mr D [PO-26507] Determinations from December 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
25 February 2021
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Automatic Enrolment: Alternative Quality Requirements for Defined Benefit and Hybrid Schemes Being Used as a Workplace Pension - Consultation Response
-
Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis – Identity Approach - Call for Input from Data Providers
24 February 2021
-
Eversheds Sutherland: Speedbrief 15 February 2021 – Public Sector Exit Payments Regulations to be Revoked
-
Norton Rose Fulbright: Commentary February 2021 – UK Pensions Briefing: Stronger Powers for the Pensions Regulator
22 February 2021
-
Allen & Overy LLP: What's New This Week 22 February 2021 – [PASA Guidance Note on GMP Equalisation Issues - TPR Blog Post on the Pension Schemes Act - TPR Case Study on Relationship Supervision Outcomes - EAT: Non-discrimination Rule Overrides Equality Act Defence: Sargeant]
-
House of Lords (October 2014 onwards): Written Answers 11 February 2021 – Pensions (Deficits) (11 February 2021)
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 41 – FPS Bulletin 41 - January 2021 [fpsbull41]
19 February 2021
-
Pension Schemes Act 2021 [psa21] This update includes an updated version of the Pensions Act 2004 as amended by the 2021 Act. All amendments made by the 2021 Act have now been edited and published on Perspective.
18 February 2021
-
XPS Pensions: XPS Insights February 2021 – Pension Schemes Act 2021 Heralds Introduction of Major Reforms
17 February 2021
-
Hymans Robertson: Current Issues February 2021 – [Pension Schemes Bill Progress Report - TCFD Reporting & Governance Consultation: Government Response - DC Charge Cap Stays: New Minimum Fund for Flat Fees - Funding Code Consultation: A Holding Letter from the Regulator - PPF Finalizes 2021/22 Levy Rules - Auto-enrolment Qualifying Earnings and Trigger 2021/22 Viral News - January 2021 - Purple Book 2020 - FRC SMPI Accumulation Rate Assumptions]
-
2020 CA: Prudential Assurance Company and Rothesay Life [Insurance - Annuities - Transfer of liabilities - Whether reputational issues and brand values are reasons to deny transfer of liabilities] Updated to include PBLR version of judgment
16 February 2021
-
Eversheds Sutherland: Speedbrief 4 February 2021 – Greater Clarity on Mandatory Climate Change Governance and Reporting Standards for Pension Schemes
-
Eversheds Sutherland: Speedbrief 9 February 2021 – PPF Levy 2021/22: Deadlines are Approaching
-
Spotlight on Pensions Bulletin: LeGrand View February 2021 – Taxes in Hard Times - Finding the Balance
15 February 2021
-
Allen & Overy LLP: What's New This Week 15 February 2021 – [Pension Schemes Act 2021 - DB/Hybrid Scheme Return: Updated Guidance - Consultation on Increase to Normal Minimum Pension Age - Brexit: New Guidance on Cross-border Issues - New TPR Podcast: Pension Scams]
-
House of Commons (October 2014 onwards): Written Statements 11 February 2021 – Normal Minimum Pension Age (Consultation) (11 February 2021)
-
HM Treasury: State Pension Reform – Increasing the Normal Minimum Pension Age - Consultation on Implementation
11 February 2021
-
XPS Pensions: XPS Insights January 2021 – FCA Sees 'Signs of Improvement' in Transfer Advice but Key Challenges Remain
-
Local Government Pensions Committee: LGPC Bulletin 205 – LGPC Bulletin 205 - January 2021 [lgpcbull205]
10 February 2021
-
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Changes to Scheme Regulations
8 February 2021
-
Allen & Overy LLP: What's New This Week 8 February 2021 – [TPR: latest survey of DC schemes - Assessing climate competency of investment consultants: new guide - PPF levy ceiling and compensation cap 2021/22 - Latest HMRC newsletter - PPF consults on valuation assumptions - Public sector pensions: discrimination update]
-
Home Office: Public Service Pensions (Consultations) – Guidance on the Public Service Pension Scheme Consultation Response
-
HM Treasury: Public Service Pensions (Consultations) – Public Service Pension Schemes: Changes to the Transitional Arrangements to the 2015 Schemes - Government Response to Consultation
-
HM Treasury: Public Service Pensions (Consultations) – Update on the Completion of the Cost Control Element of the 2016 Valuations and Changes to Employer Contribution Rates Following the 2020 Valuations
5 February 2021
-
House of Commons (October 2014 onwards): Written Statements 4 February 2021 – Public Service Pensions Consultation Response and Update (4 February 2021)
-
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme Pension Flexibility: Response to Consultation
-
HM Revenue & Customs: HMRC Guides (COVID-19) – Examples of How To Calculate Your Employees' Wages, National Insurance Contributions and Pension Contributions Example of how to work out wages for different types of pension schemes added.
4 February 2021
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2021 – Pension Schemes Newsletter 127 [psn127]
3 February 2021
-
Pension Protection Fund: Levy Determinations - 2021/22 Guidance – Commercial Consolidators Guidance - for Consultation
2 February 2021
-
House of Commons (October 2014 onwards): Written Answers 1 February 2021 – Self-employed (Retirement); Social Security Benefits (Australia); Social Security Benefits (Canada) (1 February 2021)
-
Department for Work and Pensions: DWP Guides – Governance and Reporting of Climate Change Risk: Guidance for Trustees of Occupational Schemes - Consultation Version
-
Pension Protection Fund: Policy Documents – 2021/22 Pension Protection Levy Policy Statement The associated Appendices and Guidance will be included in a future update.
-
Department for Work and Pensions: Investment (Environmental, Social and Governance) – Taking Action on Climate Risk: Improving Governance and Reporting by Occupational Pension Schemes - Consultation Response
1 February 2021
-
Allen & Overy LLP: What's New This Week 1 February 2021 – [Climate Change Governance and Reporting: New Consultations and Guidance - PPF: Levy Documents 2021/22, New Consultation - GMP Equalisation: Upcoming Industry Guidance - Overseas Transfer Charge: Gibraltar]
-
Pension Protection Fund: Levy Determinations - 2021/22 Pension Protection Levy 2021/22 – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2021-31 March 2022 [ppf levy det] The associated Policy Statement, Appendices and Guidance will be included in a future update.
28 January 2021
-
Pensions Climate Industry Risk Group: Guidance – Aligning Your Pension Scheme with the Taskforce on Climate-related Financial Disclosures Recommendations
26 January 2021
-
Limitation Act 1980 [la80] Added following user request
-
2020 Can: Fraser 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 Can: Langeman 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 USA: Rozo v Principal Life Insurance [Investments - Guaranteed investments - Crediting rate - Whether fiduciary obligation when setting rate]
25 January 2021
-
Allen & Overy LLP: What's New This Week 25 January 2021 – [DB/hybrid Scheme Return: TPR Asks Schemes to Download Past Returns | PPF Confirms Key Levy Changes for 2021/22 | Government Consults on Increases to General Levy | ICO: New Data Sharing Code of Practice | TPR: New Regulatory Report on MNRPF Board Governance Issues | Covid-19: Government Extends CJRS |Pensions Dashboards: Data Standards Guide Published | Recommendations Published on Deferred Small Pots | Next Edition of WNTW: 11 January 2021]
-
Norton Rose Fulbright: Commentary January 2021 – UK Pensions Briefing: Brexit and Pensions - Where We Are Now
-
XPS Pensions: XPS Insights January 2021 – 2021 Outlook for Pension Scheme Trustees and Employers
-
2020 USA: Bartnett v Abbott Laboratories [Theft - Scams - Theft of member's assets - Whether plan sponsor has fiduciary obligations]
-
2020 USA: Obeslo v Great-West Capital Management [Service providers - Fiduciary duties - Whether complaints justified - Egregious litigation - Duty of lawyers not to manufacture claims - Expert witnesses - Evidence]
22 January 2021
21 January 2021
-
House of Commons (October 2014 onwards): Written Answers 19 January 2021 – Pension Schemes Bill (HL); Pensions (Canada) (19 January 2021)
-
The Pensions Regulator: Determination Notices 2020/21 – Cheney and Sons Limited Pensions and Life Insurance Scheme - Final Notice
20 January 2021
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 19 January 2021 – Pension Schemes Bill [HL]: Commons Amendments (Lords) (19 January 2021)
-
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: October 2019 to June 2020 - Statistical Bulletin
19 January 2021
-
2020 FTT (Tax): Gibson v HMRC [Tax - Lifetime allowance - Time limits - Whether reliance on poor financial advice is an excuse]
-
2020 ET: Goodwin v Secretary of State for Education [Equal treatment - Discrimination - Survivor's pensions - Teachers pensions - Statutory schemes - Amendment of scheme rules - Amendment of statutory instrument]
-
2020 Ch: Pension Protection Fund v Dalriada Trustees [Fraud Compensation Fund - Application for declarations on statutory interpretation - Extension of FCF protection - Fraud - Scams - Scams]
18 January 2021
-
Allen & Overy LLP: What's New This Week 18 January 2021 – [Pension Schemes Bill Update - New TPR Guidance: Transfers from Gated Funds - TPR Funding Code Consultation: Interim Response - Charge Cap, CTI Templates: Government Response - Expansion of the Dormant Assets Scheme]
-
CAS-30822-S7H8 – Mr Y [CAS-30822-S7H8] Determinations from November 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
-
The Pensions Regulator: Determination Notices 2020/21 – The EIP Group Pension Scheme - Determination Notice
15 January 2021
-
Local Government Association: TPS Bulletins Bulletin 72 – Bulletin 72 on Teachers' Pensions - December 2020 [tpsbull072]
-
Department for Digital, Culture Media & Sports/HM Treasury: Investment (Innovation) – Government Response to the Consultation on Expanding the Dormant Assets Scheme
14 January 2021
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2021 – Defined Benefit Funding Code of Practice Consultation: Our Interim Response
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Review of the Default Fund Charge Cap and Standardised Cost Disclosure: Government Response
13 January 2021
-
Hymans Robertson: Current Issues January 2021 – [Higher, More-targeted General Levy Proposed - 'Distressed Sponsor' Guidance for DB Scheme Trustees - Data Standards for Pensions Dashboards - PPF Confirms 2021/22 Levy Decisions - Working Group Recommends Action on Small DC Pots - PASA Cybercrime Guidance - TPR: Pledge to Combat Pension Scams - HMRC Newsletters-December 2020]
-
House of Commons (October 2014 onwards): Written Statements 12 January 2021 – Public Service Pension Scheme Indexation and Revaluation 2021 (12 January 2021)
-
PO-22018 – Mr S [PO-22018] Determinations from October 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
-
CMS: po-info Summaries of Key Determinations PO-21607 – Trustees were Entitled to Change Indexation from RPI to CPI 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
12 January 2021
-
Allen & Overy LLP: What's New This Week 11 January 2021 – [2021: Key Agenda Items for UK Pension Schemes and Sponsors - Brexit: End of Transitional Implementation Period, New Guidance - TPR Bans Corporate Trustee and Director, Appoints Independent Trustee]
-
House of Commons (October 2014 onwards): Written Answers 11 January 2021 – Nurses (Pay); Additional Voluntary Contributions; Pension Schemes Bill (HL); Pensions (Australia and Canada); Prison Officers (Retirement); State Retirement Pensions; State Retirement Pensions (British Nationals Abroad); State Retirement Pensions (Commonwealth); State Retirement Pensions (Females) (11 January 2021)
-
House of Lords (October 2014 onwards): Written Answers 5 January 2021 – State Retirement Pensions (British Nationals Abroad); Veterans (Northern Ireland) (5 January 2021)
-
2020 ECJ: United Biscuits (Pension Trustees) v HMRC [Pension fund management services - Value Added Tax -Whether pension fund management services exempt]
11 January 2021
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 40 – FPS Bulletin 40 - December 2020 [fpsbull40]
-
2020 Aus: Australian Securities and Investments Commission v MLC Nominees [Fees - Fiduciary obligations - Provision of advice - False or misleading representations - Pensions advice - Regulatory control]
-
2020 Aus: Pizarro v The Home Depot [Fiduciaries -Whether service providers are fiduciaries - Whether fees are a fiduciary issue for service providers - Costs - Investments - Whether decision-making process allows non-performing assets to be held long-term]
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – DC Scheme Management and Investment: COVID-19 Guidance for Trustees Section added on transfer requests where all or part of the investment is gated
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 USA: Black 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
-
The Pensions Regulator: Determination Notices 2020/21 – Ploutos Pension Trust and Granita Wealth Pension Scheme - Determination Notice
-
2019 Aus: Commissioner of Taxation v Scone Race Club [Compulsory pension contributions to workplace scheme - Whether employed - Jockeys - Australia - Superannuation - Superannuation guarantee shortfall - Burden of proof of employment status]
-
2020 USA: Sofco Erectors v Ohio Operating Engineers Pension Fund [Multi-employer plans - Group plans - Liabilities - Calculation of liabilities - Actuarial assumptions - Whether reasonable]
6 January 2021
-
Financial Reporting Council: Accounting Standards FRS 102 – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to UK and Republic of Ireland Accounting Standards - UK exit from the European Union" and "Amendments to FRS 102 - Interest rate benchmark reform (Phase 2)"
5 January 2021
-
The Pensions Regulator: Determination Notices 2020/21 – Audax Management Limited and Mr Edward Martin - Determination Notice
-
The Pensions Regulator: Determination Notices 2020/21 – The Audax Pension Trust - Determination Notice
-
Department for Work and Pensions: DWP Guides PC10S – A Detailed Guide to Pension Credit for Advisers and Others Updated for people who come to Great Britain temporarily and the habitual residence test for the new rules from 1 January 2021 for EU, EEA and Swiss citizens
4 January 2021
-
Norton Rose Fulbright: Commentary December 2020 – UK Pensions Briefing: GMP Equalisation
-
Pensions Policy Institute: PPI Briefing Note Number 125 – Longevity Inequality
24 December 2020
-
Department for Work and Pensions: Scheme Administration (Auto-enrolment) – Small Pots Working Group Report
23 December 2020
-
Local Government Pensions Committee: LGPC Bulletin 204 – LGPC Bulletin 204 - December 2020 [lgpcbull204]
22 December 2020
-
2020 ECJ: EM 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]
21 December 2020
-
Allen & Overy LLP: What's New This Week 21 December 2020 – [DB/hybrid Scheme Return: TPR Asks Schemes to Download Past Returns - PPF Confirms Key Levy Changes for 2021/22 - Government Consults on Increases to General Levy - ICO: New Data Sharing Code of Practice - TPR: New Regulatory Report on MNRPF Board Governance Issues - Covid-19: Government Extends CJRS - Pensions Dashboards: Data Standards Guide Published - Recommendations Published on Deferred Small Pots - Next Edition of WNTW: 11 January 2021 ]
-
Pensions Policy Institute: PPI Briefing Note Number 124 – Engaging with ESG: The Story So Far
18 December 2020
-
Money & Pensions Service & Pensions Dashboards Programme: Guidance – Data Standards Guide
-
The Pensions Regulator: Determination Notices 2019/20 – Merchant Navy Ratings Pension Fund - Determination Notice
-
The Pensions Regulator: Regulatory Intervention Reports December 2020 – Merchant Navy Ratings Pension Fund
17 December 2020
-
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) Regulations Review 2020
16 December 2020
-
Hymans Robertson: Current Issues December 2020 – [GMP Equalization Obligation Extends to Historical Transfers - No RPI Reform Before 2030; No Compensation in Prospect - DB Superfund Guidance - Options for Indexation of Public-sector GMPs - New Code for Sole Trustees - HMRC as a Preferential Creditor - Act Soon: the Bill's at the Door - Viral News]
-
HM Revenue & Customs: HMRC Guides – Local Government Exit Pay: a Guide for Local Authorities for the Interim Period until MHCLG Regulations Come into Force (withdrawn)
15 December 2020
-
Ministy of Justice: Occupations (Judicial Pensions) – Amendments to the Fee-paid Judicial Pension Scheme (FPJPS): Response to Consultation
14 December 2020
-
Allen & Overy LLP: What's New This Week 14 December 2020 – [New TPR Blog Post: DB Funding Consultation - COVID-19: TPR Asks Employers to Keep Contact Details Up-to-date - Pensions Cold Calls: ICO Issues £45,000 Fine - Government Consults on Corporate Transparency, Including Corporate Director Ban - COVID-19: Extension to Suspension of Winding Up Petitions]
-
Eversheds Sutherland: Speedbrief 27 November 2020 – Protecting Your Scheme Against Sponsor Distress
-
XPS Pensions: XPS Insights December 2020 – Schemes Required to Equalise Past Transfer Values for GMP Inequalities
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 39 – FPS Bulletin 39 - November 2020 [fpsbull39]
10 December 2020
-
Burges Salmon: Burges Salmon Legal Update 25 November 2020 – GMP Equalisation Simplified - Time for a 'Knock for Knock' DB Transfer Policy?
-
XPS Pensions: XPS Insights November 2020 – RPI Now Expected to Align with CPIH in February 2030
9 December 2020
-
House of Commons (October 2014 onwards): Debates and Oral Answers 8 December 2020 – Future of Pensions Policy (8 December 2020)
-
House of Lords (October 2014 onwards): Debates and Oral Answers 8 December 2020 – Arcadia Pension Fund (8 December 2020)
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – Automatic Enrolment and DC Pension Contributions: COVID-19 Guidance for Employers This guidance has been updated to include information on nominating a contact for TPR to send important information
8 December 2020
-
Spotlight on Pensions Bulletin: LeGrand View December 2020 – Transfer Trauma
7 December 2020
-
Allen & Overy LLP: What's New This Week 7 December 2020 – [Pension Scams: Clarification on TPR Scams Pledge, Transfers to 'International SIPPs' - Stewardship: New Working Group, Plans for Central Directory of SIPs - Latest HMRC Newsletter - Purple Book 2020 - Court of Appeal: Legal Principles for Transfers of Insurance Business - Pensions Academy Webinars Now Online]
-
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in December.
4 December 2020
-
XPS Pensions: XPS Insights November 2020 – Government Ramps Up Focus on Climate Change for Pension Schemes
-
House of Lords (October 2014 onwards): Debates and Oral Answers 3 December 2020 – Arcadia and Debenhams (Business Support and Job Retention) (3 December 2020)
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2020 – Pension Schemes Newsletter 126 [psn126]
3 December 2020
-
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2020) [purple20]
2 December 2020
-
House of Commons (October 2014 onwards): Debates and Oral Answers 2 December 2020 – Arcadia and Debenhams (Business Support and Job Retention) (2 December 2020)
1 December 2020
-
Allen & Overy LLP: What's New This Week 30 November 2020 – [RPI to be Reformed from 2030 - Reminder and Clarification: CMA Compliance - Latest Revaluation Order - Liability for Wrongful Trading: Government Reintroduces Temporary 'Suspension' - FRC Review of Corporate Governance Reporting - Same-sex Survivor Benefits - Government Taskforce Publishes Stewardship Recommendations - 'Productive' Investment by Pension Schemes]
27 November 2020
-
Arc Pensions Law: Trustee Legal Update November 2020 – Lloyds 3 Ruling and Equalising Past Transfers
26 November 2020
-
HM Treasury: Indexation – A Response to the Consultation on the Reform to Retail Prices Index (RPI) Methodology
25 November 2020
-
Eversheds Sutherland: Speedbrief 23 November 2020 – Lloyds 3: GMP Equalisation and Past Transfers
-
Norton Rose Fulbright: Commentary November 2020 – UK Pensions Briefing: New Code of Practice for Sole Corporate Trustees
-
House of Commons (October 2014 onwards): Written Statements 25 November 2020 – Social Security Benefit and Pension Up-rating 2021/22 (25 November 2020)
-
2020 USA: Ortiz v American Airlines [Investments - Plan invested in the plan sponsor's credit union - Whether an appropriate investment - Whether breach of fiduciary duty]
24 November 2020
-
Social Security (Up-rating of Benefits) Act 2020 [ssuba2020]
-
SI 2020/1332 – The Occupational Pensions (Revaluation) Order 2020
-
XPS Pensions: XPS Insights November 2020 – Pensions Regulator Issues Guidance for Trustees on Employer Distress
-
2020 Ch: Lloyds Banking Group Pensions Trustees v Lloyds Bank The information in this document is taken from bailii.org, the PBLR version of this judgment will be made available shortly.
23 November 2020
-
Eversheds Sutherland: Speedbrief 18 November 2020 – Pensions and the End of the Brexit Transition Period
-
House of Commons (October 2014 onwards): Written Answers 16 November 2020 – Armed Forces (Pensions); Pension Funds (Government Securities) (16 November 2020)
-
House of Commons (October 2014 onwards): Written Answers 17 November 2020 – State Retirement Pensions (17 November 2020)
-
House of Commons (October 2014 onwards): Written Answers 18 November 2020 – State Retirement Pensions (Uprating); Pension Wise; Pensions (Advisory Services); State Retirement Pensions (18 November 2020)
-
House of Commons (October 2014 onwards): Written Answers 19 November 2020 – State Retirement Pensions (Females) (19 November 2020)
20 November 2020
-
Allen & Overy LLP: eAlerts 20 November 2020 – Lloyds 2: GMP Equalisation and Historic Transfers
-
The Pensions Regulator: Compliance and Enforcement Updates July - September 2020 – Compliance and Enforcement: Quarterly Bulletin July - September 2020
19 November 2020
-
Local Government Pensions Committee: LGPC Bulletin 203 – LGPC Bulletin 203 - November 2020 [lgpcbull203]
18 November 2020
-
Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 17 November 2020 – Social Security (Up-rating of Benefits) Bill: Report (and Remaining Stages) (Lords) (17 November 2020)
-
2020 QB: Goodland v Staffordshire Police [Injury pensions - Review - Whether external guarantee that no subsequent review - Human rights - Whether common law expectation]
17 November 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 16 November 2020 – Pension Schemes Bill: Remaining Stages (Commons) (16 November 2020)
16 November 2020
-
XPS Pensions: XPS Insights November 2020 – Pensions Regulator Issues Guidance for Those Considering a Superfund
-
XPS Pensions: XPS Insights November 2020 – Pensions Regulator Asks Trustees to Pledge to Protect Members From Scams
-
Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (October 2020) This update includes reports published by the Money & Pensions Service (MaPS) & Pensions Dashboards Programme (PDP). These documents can be found under "Reports - PDP Reports & Analysis" in the Table of Documents.
13 November 2020
-
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme - Independent Schools Phased Withdrawal Proposal: Government Consultation Response
12 November 2020
-
The Pensions Regulator: Guidance - Regulatory Guidance – Protecting Schemes From Sponsoring Employer Distress
11 November 2020
-
Eversheds Sutherland: Speedbrief 10 November 2020 – What Trustees Should Do When Members Ask About Their Data - A New Code of Practice
-
Hymans Robertson: Current Issues November 2020 – [Coronavirus Accommodations Proposed For 2021/22 PPF Levies - Benchmark for Statutory Increases in 2021 is 0.5% - Trustees to 'Nudge' Members Toward Pension Wise - DC Annual Benefit Statements Reform to Go Ahead - Viral News - October 2020 - Government Rejects Need for Evaluation of Pensions Tax Reliefs - Court Judgments - HMRC Newsletters - October 2020]
10 November 2020
-
Burges Salmon: Burges Salmon Legal Update 29 October 2020 – Rectification of Scheme Rules - Now a 'Settled' Area of Law?
-
Local Government Association: TPS Bulletins Bulletin 71 – TPS Bulletin 71 - October 2020 [tpsbull071]
9 November 2020
-
Allen & Overy LLP: What's New This Week 9 November 2020 – [Covid-19: CJRS Extended Until March 2021 - ICO Fines Marriott £18.4m - Pension Schemes Bill Update - Pensions Academy Online: Week Commencing 23 November]
6 November 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 5 November 2020 – Pension Schemes Bill: Public Bill Committee - Third Sitting (5 November 2020 (am))
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 5 November 2020 – Pension Schemes Bill: Public Bill Committee - Fourth Sitting (5 November 2020 (pm))
-
2020 Ch: Legal and General Assurance Society (Transfer of Business) (No 2) [Insurance company - Transfer of business - Whether to be approved - Balance of interests - Transfer of pension obligations and annuities]
-
2020 Ch: SPS Technologies Limited v Moitt [Rectification - Documentation - Summary judgment - Drafting mistakes - Power of amendment - Unilateral power of amendment - Intention - Evidence of intention]
5 November 2020
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 38 – FPS Bulletin 38 - October 2020 [fpsbull38]
4 November 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 3 November 2020 – Pension Schemes Bill: Public Bill Committee - First Sitting (3 November 2020 (am))
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 3 November 2020 – Pension Schemes Bill: Public Bill Committee - Second Sitting (3 November 2020 (pm))
-
HM Treasury: Guidance – Restriction of Public Sector Exit Payments: Guidance on the 2020 Regulations (withdrawn)
3 November 2020
-
Allen & Overy LLP: What's New This Week 2 November 2020 – [Government Announces Plans for Guidance 'Nudge' - Redundancies: TPR, FCA Publish Statement on DB Transfer Risks - Latest HMRC Newsletter - Pension Schemes Bill Update - Pensions Dashboard Update - Pensions Academy Online: Week Commencing 23 November]
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – DC Pension Contributions: COVID-19 Technical Guidance for Large Employers This guidance has been updated as the Coronavirus Job Retention Scheme has been extended and the proposed Job Support Scheme will no longer come into effect on 1 November.
2 November 2020
-
PO-28247 – Mrs D [PO-28247] Determinations from August 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
-
HM Treasury: Directions 29 October 2020 – The Exit Payment Cap Directions 2020
30 October 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2020 – Pension Schemes Newsletter 125 [psn125]
28 October 2020
-
Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 27 October 2020 – Social Security (Up-rating of Benefits) Bill: Committee (Lords) (27 October 2020)
-
CMS: po-info Summaries of Key Determinations PO-7292 – Trustees Held Personally Liable for Multiple Breaches of Trust 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
-
Department for Work and Pensions: Information & Awareness/Education/Pension Information (General) – Stronger Nudge to Pensions Guidance: Statement of Policy Intent
27 October 2020
-
Allen & Overy LLP: What's New This Week 26 October 2020 – [TPR Publishes New Superfunds Guidance - COVID-19: Government Announces Further Changes to Job Support Scheme - Government Responds to Consultation on Annual Benefit Statements - Data Breach: ICO Announces £20m Fine - ICO: New Guidance on Subject Access Requests - APPT: New Code of Practice for Sole Trustees - Pensions Academy Online: Week Commencing 23 November]
-
House of Commons (October 2014 onwards): Written Answers 26 October 2020 – State Retirement Pensions (Females); Pension Wise; Pensions (Advisory Services) (26 October 2020)
-
House of Lords (October 2014 onwards): Written Answers 22 October 2020 – Occupational Pensions (Insolvency); Pensions (Ethnic Groups) (22 October 2020)
26 October 2020
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2020
-
Eversheds Sutherland: Speedbrief 23 October 2020 – DB Superfunds: New Guidance for Trustees and Employers
-
House of Commons (October 2014 onwards): Written Answers 22 October 2020 – Pensions (Consumer Information) (22 October 2020)
-
House of Commons (October 2014 onwards): Written Answers 23 October 2020 – Pensions (Fraud); Pensions (Coronavirus) (23 October 2020)
22 October 2020
-
House of Commons (October 2014 onwards): Written Answers 19 October 2020 – State Retirement Pensions (Females) (19 October 2020)
-
House of Commons (October 2014 onwards): Written Answers 20 October 2020 – Teachers (Pensions); Pensions (Uprating) (20 October 2020)
-
Government Actuary's Department: Guidance - Draft – Benefits on Redundancy: Factors and Guidance
-
Government Actuary's Department: Public Service Pensions (Consultations) – Local Government Pension Scheme - Exit Payment Reform
21 October 2020
-
House of Commons (October 2014 onwards): Debates and Oral Answers 19 October 2020 – Pension Schemes Bill (Net Zero Carbon Emissions) (19 October 2020)
-
The Pensions Ombudsman: Factsheets & Information – Complaining to TPO on Behalf of a Deceased's Estate
-
The Pensions Regulator: Guidance - Other Guidance and Documents – Superfund Guidance for Prospective Ceding Trustees and Employers
20 October 2020
-
Allen & Overy LLP: What's New This Week 19 October 2020 – [COVID-19: Updated DC Investment Advice - Investment Consultants, Fiduciary Management - COVID-19: Expansion of Job Support Scheme - PLSA Report on Climate-aware Investing - TPR: Consultation on New Corporate Strategy - PLSA Report on DC Decumulation - Reminder: Member Reassurance on COVID-19]
-
House of Lords (October 2014 onwards): Debates and Oral Answers 14 October 2020 – Pension Scams (14 October 2020)
-
House of Commons (October 2014 onwards): Written Statements 19 October 2020 – Private Pensions (Simpler Annual Benefit Statements) (19 October 2020)
19 October 2020
-
Department for Work and Pensions: Disclosure of Information – Government Response: Simpler Annual Benefit Statements
16 October 2020
-
Burges Salmon: Burges Salmon Legal Update 12 October 2020 – FCA Guidance on Providing Financial Information to Employees and Pension Scheme Members
-
Norton Rose Fulbright: Commentary October 2020 – UK Pensions Briefing: Brexit and Pensions
-
CAS-34706-D1M2 – Mrs N [CAS-34706-D1M2] Determinations from July 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
-
Impact Investing Institute: Guidance - Trustees – Impact Investing: Good Governance Principles for Pension Trustees
15 October 2020
-
Hymans Robertson: Current Issues October 2020 – [Encouraging DC Consolidation & Investment in Illiquid Assets - Mandatory Climate-risk Governance & Reporting for Large Schemes - Scheme Funding Analysis 2020 - Call for Evidence on DB Auto-enrolment Standard - Planned Consultation on Unified Code of Practice - Viral News - September 2020 - HMRC Newsletters - September 2020]
-
PO-21047 – Mr S [PO-21047] Determinations from June 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
14 October 2020
-
Eversheds Sutherland: Speedbrief 7 October 2020 – PPF Levy for 2021/2022: Getting the Balance Right
-
Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 13 October 2020 – Social Security (Up-rating of Benefits) Bill: Debate before Second Reading (Lords) (13 October 2020)
13 October 2020
-
House of Lords (October 2014 onwards): Debates and Oral Answers 12 October 2020 – Covid-19 (Over-60s) (12 October 2020)
12 October 2020
-
Allen & Overy LLP: What's New This Week 12 October 2020 – [Fraud Risk Alert: Signatures in Online Documents - Planned Changes to Advice and Guidance Requirements - Webinar: Covid-19 Fallout: Navigating Redundancy Risks - Covid-19: Update on Protected Pension Age Easement - Pension Schemes Bill Update - VAT: United Biscuits Decision - Pre-packs: New report, Draft Regulations]
8 October 2020
-
Burges Salmon: Burges Salmon Legal Update 1 October 2020 – DWP Consultation on Proposals to Improve Outcomes for Members of DC Schemes
-
Eversheds Sutherland: Speedbrief 5 October 2020 – Reporting Compliance with CMA Order
-
Norton Rose Fulbright: Commentary September 2020 – UK Pensions Briefing - Tax Clarifications Remove One of the Key Remaining Obstacles to GMP Equalisation
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 7 October 2020 – Pension Schemes Bill: Second Reading (Commons) (7 October 2020)
-
HM Treasury: Public Service Pensions (Consultations) – Public Service Pensions: GMP Indexation Consultation - Proposal to Extend Full Indexation
7 October 2020
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 37 – FPS Bulletin 37 - September 2020 [fpsbull37]
-
HM Treasury: Directions 1 October 2020 – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
6 October 2020
-
Allen & Overy LLP: What's New This Week 5 October 2020 – [PPF Consults on Draft Levy Rules for 2021/22 - TPR Blog: Climate Change, Implementation Statements - Investment: Stewardship Code, Impact Investing - Webinar: Covid-19 Fallout: Navigating Redundancy Risks - PensionsTalk: Pay Cuts and Pensions - TPR: New Investigatory Powers - ICO: Updated Covid-19 Guidance, New Consultation - Latest HMRC Newsletter]
-
Local Government Pensions Committee: LGPC Bulletin 202 – LGPC Bulletin 202 - September 2020 [lgpcbull202]
-
House of Lords/House of Commons: Joint Committee on Statutory Instruments September 2015 – Reports of the Joint Committee on Statutory Instruments Twenty-second Report of Session 2019-21, discussing the Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) (Amendment) Regulations 2020 (SI 2020/783)
5 October 2020
-
Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 1 October 2020 – Social Security (Up-rating of Benefits) Bill: Second Reading (Commons) (1 October 2020)
-
Bills -- Passage through Parliament: Social Security (Up-rating of Benefits) Bill (2019-21) 1 October 2020 – Social Security (Up-rating of Benefits) Bill - Committee Stage: First Sitting (Commons) (1 October 2020)
2 October 2020
-
Social Security (Up-rating of Benefits) Bill 2019/21 [HL Bill 136] (1 October 2020) Bill as brought from the House of Commons
-
House of Commons (October 2014 onwards): Written Answers 1 October 2020 – Fraud (Pensions); Pensions (Advisory Services) (1 October 2020)
1 October 2020
-
Spotlight on Pensions Bulletin: LeGrand View September 2020 – Pension Schemes vs Climate Change: Leading the Way?
-
Pension Protection Fund: Consultation Documents and Responses September 2020 – Changes to Levy Methodology for the 2021/22 Levy Year
30 September 2020
-
2020 USA: Alameda County Deputy Sheriff's Association v Alameda County Employees' Retirement Association [Benefits - Amendments - Modification - Local government employees - Whether change of benefits by statute was constitutional - Redefinition of pensionable earnings - Pensions spiking]
29 September 2020
-
Eversheds Sutherland: Speedbrief 28 September 2020 – Things to Think About when Transferring Member Data Overseas
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2020 – Pension Schemes Newsletter 124 [psn124]
28 September 2020
-
Allen & Overy LLP: What's New This Week 28 September 2020 – [Covid-19: New Job Support Scheme Announced - Implementation Statements; PLSA Reporting Templates - Pension Schemes Bill Update - Auto-enrolment: Alternative Quality Requirements - State Pension Up-rating: New Bill - Small Pension Pots: New Working Group]
-
Eversheds Sutherland: Speedbrief 21 September 2020 – DC Schemes: Value for Members in Small Schemes and Investment Return Reporting
-
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 16 September 2020 – Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) Regulations 2020 (16 September 2020)
-
House of Commons (October 2014 onwards): Standing/General Committee Meetings 7 September 2020 – Draft Pension Protection Fund (Moratorium and Arrangements and Reconstructions for Companies in Financial Difficulty) Regulations 2020 (7 September 2020)
25 September 2020
-
2020 USA: Lyn 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]
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – COVID-19: An Update on Reporting Duties and Enforcement Activity Update to 'Schemes in Relationship Supervision' section
24 September 2020
-
2020 USA: Falberg v The Goldman Sachs Group [Investments - Fiduciary obligations - Investment in sponsor-managed funds - Whether breach of fiduciary duty]
23 September 2020
-
Social Security (Up-rating of Benefits) Bill 2019/21 [Bill 186] (23 September 2020) Bill as introduced in the House of Commons
-
2020 USA: Overstreet v Kentucky Retirement Systems [Investments - Hedge funds - Risk - Whether court can mandate degree of risk - Locis standi]
22 September 2020
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Automatic Enrolment: Alternative Quality Requirements for Defined Benefit and Hybrid Schemes Being Used as a Workplace Pension
21 September 2020
-
Allen & Overy LLP: What's New This Week 21 September 2020 – [Consultation: DC Governance, Investment and Consolidation - COVID-19: New TPR Guidance on Reporting, Enforcement - High Court Orders 'Serial Rectification' of Deeds - Update: HMRC Priority of Debts - 5MLD: New Regulations - PPF: Moratoriums, Restructuring Plans]
-
2020 USA: GCIU-Employer Retirement Fund v Coleridge Fine Arts [Deficits - Funding - Contributions - Liability of parent company - Whether trustees had rights to recover from overseas parent - Jurisdiction]
18 September 2020
-
Allen & Overy LLP: eAlerts 14 September 2020 – DC Governance, Investment and Consolidation: More Changes Ahead
-
2020 USA: Martin v CareerBuilder [Fiduciary obligations - Fees - Administration - Whether fees excessive - Excessive or unreasonable compensation - Investments - Investment options]
17 September 2020
-
Burges Salmon: Burges Salmon Legal Update 7 September 2020 – Pensions Risks on Distressed M&A (and How to Mitigate Them)
-
Pensions Policy Institute: PPI Briefing Note Number 123 – What Does COVID-19 Mean for the Triple Lock and State Pension Inflation?
-
2020 CA: Delve v Secretary of State for Work and Pensions (WASPI) [State pensions - State retirement age - Increase in state pension age for women - Whether unlawful]
16 September 2020
-
2019 Ch: Speed 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
-
Pendragon: Directory of Topics – How to Access and Search Ombudsman Determinations by Topic [topic] You can use this document to access Ombudsman determinations by Topic; simply click on your preferred Topic from the list of Topics and Perspective will search for all the determinations relevant to that Topic.
-
Government Actuary's Department: LGPS (Scotland) Guidance 14 August 2020 – Individual Incoming & Outgoing Transfers
-
Home Office: Public Service Pensions (Consultations) – Guidance on the Public Service Pension Schemes Consultation
-
2020 CA: Safeway v Newton [Equal treatment - Discrimination - 'Barber window' - Whether deed amending equal treatment provisions can operate retrospectively - Conflict of laws - Whether UK law operates to remedy EU law]
14 September 2020
-
Allen & Overy LLP: What's New This Week 14 September 2020 – [ICO Fine for Pensions Cold Calls - Consultation: Obligations for Pensions Actuaries]
-
Department for Work and Pensions: Investment (Innovation) – Improving Outcomes for Members of Defined Contribution Pension Schemes
11 September 2020
-
Institute & Faculty of Actuaries: Scheme Funding and Insolvency (Code of Practice) – APS P1: Proposal to Introduce a Revised Actuarial Profession Standard (APS) P1: Duties and Responsibilities of Members Undertaking Work in Relation to Pension Schemes
10 September 2020
-
2020 USA: Marks 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 Aus: Wareham v Marsella [Benefits - Death benefits - Nomination letters - Trustee discretion - Whether exercise of discretion was genuine - Conflict of interest - Dismissal of trustees]
8 September 2020
-
Allen & Overy LLP: What's New This Week 7 September 2020 – [Normal Minimum Pension Age to Rise to 57 by 2028 - TPR: Single Code of Practice Consultation - Parry: HMRC Updates IHT Manual - Pensions Dashboards: Data Standards]
-
The Pensions Regulator: Compliance and Enforcement Updates April - June 2020 – Compliance and Enforcement: Quarterly Bulletin April - June 2020
-
2016 Ind: Devi v Union of India [Benefits - Dependent's pension - Daughter - Divorced daughter - Whether entitled to pension of freedom fighter]
-
2020 USA: Ramos v Banner Health [Investment - Administration - Fees - Whether excessive - Whether maladministration - Whether breach of fiduciary duty]
-
2020 Ire: Right to Know CLG v Department of Public Expenditure and Reform [Information - Freedom of information - Information about public service pensions - Whether subject to freedom of information]
7 September 2020
-
Hymans Robertson: Current Issues September 2020 – [Pension Schemes Bill 2019/20: Where we are Now? - Finance Bill 2020/21 Collective Money Purchase Scheme Provisions - No Contribution Notices Arising from Bernard Matthews Administration - Viral News: August 2020 - GMP Working Group Member Communications Guidance - W&PC Inquiry into Pension Scams - Court Judgments - HMRC Pension Schemes Newsletter 123]
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Reforming Local Government Exit Pay: A Consultation on the Reform of Exit Payments in Local Government
-
2020 USA: Financial Oversight and Management Board for Puerto Rico v Aurelius Investment [Constitutional law - Insolvency - Chapter 11 arrangements for a public body - Whether pension obligations can be abrogated]
4 September 2020
-
Allen & Overy LLP: What's New This Week 1 September 2020 – [TCFD Governance/Reporting Duties for Pension Schemes: New Consultation - TPR Briefings on DB Funding Consultation - TPR: Reminder About AE Duties - HMRC Newsletter - PLSA: Climate Indexes Made Simple]
-
Burges Salmon: Burges Salmon Legal Update 3 September 2020 – Rectification of Pension Scheme Documentation: Has the Univar Decision Changed Anything?
-
House of Commons (October 2014 onwards): Written Answers 3 September 2020 – Pensions (Minimum Pension Freedoms Age) (3 September 2020)
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 36 – FPS Bulletin 36 - August 2020 [fpsbull36]
-
2020 USA: Davis v Washington University in St Louis [Investments - Investment management fees - Whether size of funds suggests fees should be lower - Whether breach of fiduciary duty in failing to negotiate lower fees - Level of burden of proof - Where fees should be regarded overall or on a case-by-case basis]
3 September 2020
-
Local Government Association: TPS Bulletins Bulletin 70 – TPS Bulletin 70 - August 2020 [tpsbull070]
-
2020 Aus: QSuper Board v Australian Financial Complaints Authority [Complaint - Jurisdiction - Whether complaints authority acted ultra vires - Australia - Constitutional powers - Whether acting in judicial capacity]
-
2020 USA: Thole v US Bank [Funding - Investments - Right of members to sue fiduciaries or trustees for mismanagement - Whether members have standing]
2 September 2020
-
Local Government Pensions Committee: LGPC Bulletin 201 – LGPC Bulletin 201 - August 2020 [lgpcbull201]
-
The Pensions Regulator: Statements – Single Code of Practice Statement Updated on TPR's website
1 September 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2020 – Pension Schemes Newsletter 123 [psn123]
-
2020 USA: Thondukolam 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
-
Department for Work and Pensions: Investment (Environmental, Social and Governance) – Taking Action on Climate Risk: Improving Governance and Reporting by Occupational Pension Schemes This document is in the process of being edited.
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Local Government Pension Scheme (England and Wales): Partial Government Response: Review of Employer Contributions and Flexibility on Exit Payments
-
2020 Fam: RH v SV (Pension Apportionment: Reasons) [Divorce - Financial provision - Pensions sharing]
26 August 2020
-
Norton Rose Fulbright: Commentary August 2020 – UK Pensions Briefing: Pensions Regulator Publishes Interim Guidance on DB Superfunds
-
2020 QB: Prichard v Secretary of State for Work and Pensions [Social security - Household benefits - Retirement age - Whether benefits payable where one person of household above retirement age - Pensioner benefits - Equal treatment - Human rights - Public-sector equality duty - Judicial review]
25 August 2020
-
Allen & Overy LLP: What's New This Week 24 August 2020 – [Pensions, Death and Taxes: HMRC v Parry - Redundancy and Pensions: New Blog Posts - TPR: GAD Modelling for Long-term Funding Objective]
-
2020 Fam: KM v CV [Divorce - Financial remedies - Pensions - Pensions sharing order - Whether needs-based]
-
2020 A-G: United Biscuits (Pension Trustees) v HMRC [Taxation - Value Added Tax (VAT) - Investment management - Whether investment management services should be classed as insurance and therefore exempt]
-
2020 UT: W (Forfeiture) [Benefits - State pension - Death of wife at the hand of the husband - Whether survivor's benefit not payable - Whether court had power to reinstate payment - Whether murder or unlawful killing - Person unfit to be tried]
21 August 2020
-
Government Actuary's Department: Scheme Funding and Insolvency (Code of Practice) – Modelling the Long-Term Funding Objective: Likely Outcomes of Different Approaches ('LTO Report') - Additional Information
-
2020 Ch: Univar UK v Smith [Documentation - Rectification - Indexation - Retail Price Index (RPI) - Consumer Prices Index (CPI) - Grounds for rectification - Subjective intent of parties - Whether mistake]
20 August 2020
-
2020 SC: HMRC 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 QB: Rail 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
-
Eversheds Sutherland: Speedbrief 14 August 2020 – FCA Pension Transfer Consultation: the Devil is in the Detail
17 August 2020
-
Allen & Overy LLP: What's New This Week 17 August 2020 – [TPR Publishes Scheme Funding Analysis - New Blog Series: Redundancy]
-
Local Government Pensions Committee: LGPC Bulletin 200 – LGPC Bulletin 200 - July 2020 [lgpcbull200]
-
2020 FTT (Tax): Ketley v HMRC [Tax - Lifetime allowance - Primary and enhanced protection - Failure to file application on time - Whether reliance on an adviser was reasonable justification - Whether HMRC should have exercised their discretion to allow late filing]
14 August 2020
-
Burges Salmon: Burges Salmon Legal Update 10 August 2020 – Latest on Guaranteed Minimum Pension (GMP) Equalisation - Guidance on Data Issues
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 35 – FPS Bulletin 35 - July 2020 [fpsbull35]
13 August 2020
-
Scottish Public Pensions Agency: Local Government (2020) 31 July 2020 – The Local Government Pension Scheme (Scotland): Addressing Discrimination & Amendments to the Statutory Underpin
-
2020 Ch: FCA v Avacade [Regulation - Authorised investment - Whether unregulated advisers are covered by regulation - Whether introduction to investment amounts to advice - Self-invested personal pensions]
-
2020 Ch: Ove Arup & Partners International v Arup UK Pension Scheme [Benefits - Indexation - Appropriate index - Whether retail price index was required to be continued as the index or whether replacement possible]
12 August 2020
-
The Pensions Regulator: Determination Notices 2019/20 – Organic Insurance Limited Pension Scheme - Final Notice
-
The Pensions Regulator: Regulatory Intervention Reports August 2020 – National Institute of Agricultural Botany Pension Scheme Regulatory Intervention Report
11 August 2020
-
Hymans Robertson: Current Issues August 2020 – [GMP Equalization Update: Data Issues & Lump Sum Taxation - How the Regulator Will Police DB 'Superfunds' (for Now) - Default Fund Charge Cap Review - Tax Relief Administration: Call for Evidence - Public Sector Pensions Update - Pension Regulator's Corporate Plan - Viral News - HMRC Newsletters — July 2020]
10 August 2020
-
Allen & Overy LLP: What's New This Week 10 August 2020 – [Covid-19: TPR Blog Post, PASA Guidance - TPR: New Statutory Employer Added in Settlement - GMP Equalisation: New PASA Guidance - FCA Consults on Property Funds - Latest HMRC Newsletter - Call for Evidence: Small Pension Pots]
7 August 2020
-
Norton Rose Fulbright: Commentary July 2020 – UK Pensions Briefing: Trustee Investment Decisions and the Role of ESG: A Practical Guide to the Next Steps
-
Welsh Government: Occupations (Firefighters' Pensions) – Consultation on Amendments to Firefighter Pension Schemes in Wales 2020
6 August 2020
-
2020 QB: Hughes v Pension Protection Fund [Insolvency - Compensation - Early retirement - Whether cap on level of compensation amounts to discrimination - Whether discrimination is reasonable - Whether objectively justifiable]
4 August 2020
-
House of Commons (October 2014 onwards): Written Answers 28 July 2020 – Occupational Pensions (Coronavirus) (28 July 2020)
-
Pensions Policy Institute: Pensions Primer – The Pensions Primer: A Guide to The UK Pensions System
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020 – Pension Schemes Newsletter 122 [psn122]
-
2020 USA: Sanzone v Mercy Health [Regulation - Defined benefit plan - Whether church plan - Whether exempt from regulation - Standing to bring suit]
3 August 2020
-
Allen & Overy LLP: What's New This Week 3 August 2020 – [PLSA: Guidance on Implementation Statements - New Inquiry into Pension Scams - ICO Statement on Schrems II Decision - TPR: Focus on Diversity and Inclusion - PLSA Seeks Input on DC Decumulation Reform]
-
2020 USA: Divane v Northwestern University [Investments - Fees - Whether restricted choice of funds resulted in excess fees being charged - Conflict of interest]
30 July 2020
-
House of Lords (October 2014 onwards): Written Answers 27 July 2020 – Pension Schemes Bill (HL) (Queen's Consent) (27 July 2020)
29 July 2020
-
House of Commons (October 2014 onwards): Debates and Oral Answers 8 July 2020 – Women (State Pension Uplift) (8 July 2020)
28 July 2020
-
Allen & Overy LLP: What's New This Week 27 July 2020 – [Call for Evidence: Pensions Tax Relief Administration - TPR: Report on Bernard Matthews Scheme - Finance Act 2020 - CDC Schemes: Draft Tax Changes, Policy Paper Latest HMRC Newsletter - Changes to Moratoriums, Restructuring Plans | Calculating Pension Loss]
-
Burges Salmon: Burges Salmon Legal Update 21 July 2020 – Corporate Insolvency and Governance Act 2020: Implications for Defined Benefit Pensions
-
Eversheds Sutherland: Speedbrief 16 July 2020 – Local Government Pension Scheme Exit Credits - Where Are We Now?
-
Norton Rose Fulbright: Commentary July 2020 – UK Pensions Briefing: Covenant Strength and Deficit Funding: The Curious Case of the Railways Pension Scheme
27 July 2020
-
Finance Act 2020 [fa20] Selected provisions only
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2020
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Local Government Pension Scheme (England and Wales) - Amendments to the Statutory Underpin
24 July 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020 – Managing Pension Schemes Service Newsletter - July 2020
-
The Pensions Regulator: Regulatory Intervention Reports July 2020 – Bernard Matthews Regulatory Intervention Report
23 July 2020
-
Finance Act 2004 as amended by the Draft Finance Bill (2020-21) (Collective Money Purchase Benefits) This update includes a version of the Finance Act 2004 as amended by the Draft Finance Bill (2020-21) (Collective Money Purchase Benefits). Please read the introductory Editorial Notes for an explanation of this document and how best to use it.
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2020 – Guaranteed Minimum Pension (GMP) Equalisation Newsletter - July 2020
-
HM Treasury: Public Service Pensions (Consultations) – Public Service Pension Schemes: Changes to the Transitional Arrangements to the 2015 Schemes
-
HM Treasury: Public Service Pensions (Consultations) – Update on the Cost Control Element of the 2016 Valuations
22 July 2020
-
Ministy of Justice: Occupations (Judicial Pensions) – Proposals for a Reformed Judicial Pension Scheme
-
HM Treasury: Taxation (Consultation Documents) – Pensions Tax Relief Administration: Call for Evidence
21 July 2020
-
Allen & Overy LLP: What's New This Week 20 July 2020 – [GMP Equalisation: New HMRC Guidance - Pension Schemes Bill Update - GMP Equalisation: New Guidance on Data - CJEU Rules on International Data Transfers - 5MLD: Consultation Response, Draft Regulations - Statutory 'Equal Treatment Rule' Closed Barber Window - Discrimination: McCloud Update - FCA: Financial Services Register Update]
-
House of Commons (October 2014 onwards): Written Statements 20 July 2020 – Public Service Pensions, Survivor Benefits for Opposite-sex Widowers and Surviving Male Civil Partners (20 July 2020)
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2020 – Pension Schemes: Collective Money Purchase Benefits
-
Ministy of Justice: Occupations (Judicial Pensions) – Judicial Mandatory Retirement Age: Consultation on the Mandatory Retirement Age for Judicial Office Holders
-
Ministy of Justice: Occupations (Judicial Pensions) – Judicial Pensions: Proposed Response to McCloud
20 July 2020
-
Equality Act 2010 [ea10] Chapter 1 of Part 5 added after user request
17 July 2020
-
Pension Schemes Bill 2019/21 [Bill 165] (16 July 2020) Bill as brought from the House of Lords [Bill 165]
-
House of Commons (October 2014 onwards): Written Statements 16 July 2020 – Judicial Update (Pensions); Public Service Pensions Consultation and Update (16 July 2020)
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 34 – FPS Bulletin 34 - June 2020 [fpsbull34]
-
Government Actuary's Department: Technical Bulletins 16 July 2020 – Public Service Pensions - Update
16 July 2020
-
Spotlight on Pensions Bulletin: LeGrand View July 2020 – Pensions' Contribution to a More Equal Society
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 15 July 2020 – Pension Schemes Bill: Third Reading (Lords) (15 July 2020)
-
Local Government Association: TPS Bulletins Bulletin 69 – TPS Bulletin 69 - June 2020 [tpsbull069]
14 July 2020
-
Hymans Robertson: Current Issues July 2020 – [Viral News (June 2020) - Insolvency-law Changes Affect DB Schemes - FCA Action on DB Transfers - PPF Compensation Cap Unlawful - HMRC Newsletters June 2020]
-
HM Treasury: Directions 25 June 2020 – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction Please note that this document is still in the process of being proofread
13 July 2020
-
Allen & Overy LLP: What's New This Week 13 July 2020 – [Summer Statement: Pensions - New PPF Powers on Moratoriums, Restructuring Plan - PPF Levy: COVID-19 Extension; Paperless Option - Dashboards: Call for Input]
-
Norton Rose Fulbright: Commentary July 2020 – Pensions Briefing: Pension Schemes and the Corporate Insolvency and Governance Act 2020
-
Local Government Pensions Committee: LGPC Bulletin 199 – LGPC Bulletin 199 - June 2020 [lgpcbull199]
10 July 2020
-
2020 Ch: Adams v Options SIPP UK [Self-invested personal pensions (SIPP) - Investments - Advice - Unregulated advice - Whether execution-only SIPP administrator obliged to give advice]
-
2020 UT: HMRC 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
7 July 2020
6 July 2020
-
Allen & Overy LLP: What's New This Week 6 July 2020 – [Covid-19: Updated DC Investment Advice - Pension Schemes Bill - DB Funding Analysis - TPR, PPF Guidance on Moratoriums, Restructuring Plan - Covid-19: New CJRS Direction Published - TPR Publishes Corporate Plan]
3 July 2020
-
Finance Bill 2019/21 [Bill 123] (2 July 2020) HL Bill 123 2019-21 (as amended on Report)
-
Bills -- Passage through Parliament: Finance Bill (2019-21) 2 July 2020 – Finance Bill: Report Stage (Commons) (2 July 2020)
-
2020 Fam: W v H [Divorce - Family proceedings - Financial settlement - Division of pensions on divorce - Pensions sharing - Whether needs-based calculations appropriate]
2 July 2020
-
Pension Schemes Bill 2019/21 [HL Bill 120] (30 June 2020) Bill as amended on Report [HL Bill 120]. Please note that the Bill is still in the process of being edited.
-
Allen & Overy LLP: eAlerts 26 June 2020 – New Options for Distressed Sponsors: What Are the Implications for Pension Schemes?
-
Eversheds Sutherland: Speedbrief 29 June 2020 – Coronavirus - Make (Insolvency) Law in Haste, Repent at Leisure? - UK
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 30 June 2020 – Pension Schemes Bill: Report Stage (Lords) (30 June 2020)
1 July 2020
-
Bills -- Passage through Parliament: Corporate Insolvency and Governance Bill (2019-21) 25 June 2020 – Corporate Insolvency and Governance Bill - Consideration of Lords Amendments (Commons) (25 June 2020) Ping Pong: House of Commons 25 June 2020
-
2020 QB: British Medical Association v Secretary of State for Health and Social Care [Benefits - Disability benefits for child - Whether pensionable - Whether other member state's benefits counted as pensionable]
-
2020 ECJ: Caisse d'assurance retraite et de la sante au travail d'Alsace-Moselle v SJ and Ministre charge de la Securite sociale [Benefits - Disability benefits for child - Whether pensionable - Whether other member state's benefits counted as pensionable]
30 June 2020
-
Corporate Insolvency and Governance Act 2020 [ciga20] Only selected provisions of this Act have been included in this document.
29 June 2020
-
Allen & Overy LLP: What's New This Week 29 June 2020 – [Corporate Insolvency and Governance Act - Pension Schemes Bill Update - Cash Defaults Caution Required when Gating Ends - Call for Evidence: Charge Cap, Cost Disclosure - RPI/CPI...]
-
Eversheds Sutherland: Speedbrief 24 June 2020 – PPF Compensation Cap is Age Discriminatory
-
2020 Fam: Maughan v Wilmot [Divorce - Financial provision - Freezing order - Order against personal pensions - Whether assets in pension schemes were liquid - Court powers to request transfer or drawdown]
26 June 2020
-
Burges Salmon: Burges Salmon Legal Update 23 June 2020 – FCA's Proposals for Pension Transfer Advice
-
Burges Salmon: Burges Salmon Legal Update 24 June 2020 – Virtual Pension Trustee Meetings - How to Make the Most of Holding Meetings Virtually
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2020 – Pension Schemes Newsletter 121 [psn121]
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) June 2020 – Pensions Tax: COVID-19 Related Changes to Protected Pension Age
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Review of the Default Fund Charge Cap and Standardised Cost Disclosure
25 June 2020
-
Pensions Policy Institute: PPI Briefing Note Number 122 – Tax Relief on Defined Contribution Pension Contributions
-
2020 Ch: Carr v Thales Pension Trustees [Benefits - Indexation - Retail Prices Index - Interpretation of rules - Natural and ordinary meaning - Whether modified by subsequent provisions - Whether Retail Prices Index (RPI) as a measure replaced by Consumer Price Index (CPI) legislation]
24 June 2020
-
House of Commons: Coronavirus (COVID-19) HC 178 – DWP's Response to the Coronavirus Outbreak This document contains selected extracts from the original report.
-
2020 USA: Birse v CenturyLink [Investments - Underperforming fund - Whether fiduciary liable for continuing to offer it as an option]
-
2020 USA: Brown-Davis v Walgreen [Investments - Target date funds - Fiduciaries - Whether there can be a claim for under performance of investments]
23 June 2020
-
Allen & Overy LLP: What's New This Week 22 June 2020 – [Covid-19: TPR Ends Easements, Issues New Guidance - Covid-19: New Guidance on CJRS Changes - Corporate Insolvency and Governance Bill - Latest TPR Compliance and Enforcement Bulletin - Covid-19: New ICO Guidance - TPR Issues New Guidance on Interim Superfunds Regime]
-
Burges Salmon: Burges Salmon Legal Update 19 June 2020 – Doing Business in the UK: Does Your Group Have a UK Business with a Pension Scheme?
-
2020 Ch: Legal and General Assurance Society (Transfer of Business) [nsurance - Transfer of business - Coronavirus - COVID-19 - Whether cause for delay - Objection by both transferring and receiving policyholders]
22 June 2020
-
Eversheds Sutherland: Speedbrief 19 June 2020 – DB Superfunds - We Have Lift Off!
19 June 2020
-
Finance Bill 2019/21 [Bill 142] (19 June 2020) Bill 142 2019-21 (as amended in Committee)
-
House of Commons (October 2014 onwards): Written Statements 18 June 2020 – Pensions (Interim Guidance for Superfunds) (18 June 2020)
-
Pensions Policy Institute: Pension Facts – Pension Facts
18 June 2020
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – DB Superfunds Consultation Response
-
The Pensions Regulator: Guidance - Regulatory Guidance – DB Superfunds
-
The Pensions Regulator: Compliance and Enforcement Updates January - March 2020 – Compliance and Enforcement: Quarterly Bulletin January - March 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 USA: Laurent v PricewaterhouseCoopers [Benefits - Cash balance plan - Calculation of benefits - Whether 'whipsaw' calculations permitted - Value of transfer payments]
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – DB Scheme Funding: COVID-19 Guidance for Employers Further updated
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – DB Scheme Funding and Investment: COVID-19 Guidance for Trustees Further updated
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – Scheme Administration: COVID-19 Guidance for Trustees and Public Service Further updated
16 June 2020
-
Allen & Overy LLP: What's New This Week 15 June 2020 – [Pension Schemes Bill Update - Corporate Insolvency and Governance Bill Update - Transfers: New FCA Rules, Consultation - Other Covid-19 Updates]
-
2020 USA: Intel Corporation Investment Policy Committee v Sulyma [Investments - Breach of fiduciary duty - Time limits for claims - Definition of 'actual knowledge' of any alleged breach - Fiduciary obligation to ensure members are aware of risks]
12 June 2020
-
2020 USA: Leighton 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 USA: University 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]
-
2020 Ch: Wilson v McNamara [Insolvency - Bankruptcy - Self-invested personal pension - Ireland - Equal treatment - Discrimination - European Union - Whether protection for the self-employed should be equivalent to that of employed persons under EU provisions - Whether insolvency protection of pension benefits under domestic legislation operates cross-border]
11 June 2020
-
House of Commons (October 2014 onwards): Written Answers 9 June 2020 – National Insurance Contributions (Females); Occupational Pensions (Coronavirus); Pension Wise; Pensions (Advisory Services); Pensions (Fraud); State Retirement Pensions (Coronavirus) (9 June 2020)
-
2020 Ch: Britvic v Britvic Pensions [Documentation - Indexation - Benefits - Whether rules permitted reduction as well as increase in benefits - Retail Price Index (RPI)]
-
2020 QB: Commissioner of Police of the Metropolis v Police Medical Appeal Board [Benefits - Disability benefits - Injury in the course of exercising his duties - Whether mental incapacity resulting from a human resources investigation amounts to injury - Judicial review - Inability to appeal]
10 June 2020
9 June 2020
-
Allen & Overy LLP: What's New This Week 8 June 2020 – [Covid-19: changes to the CJRS - Covid-19: new guidance on pension scheme accounts - Corporate Insolvency and Governance Bill - Investment consultants, fiduciary management - Other Covid-19 updates]
-
Burges Salmon: Burges Salmon Legal Update 4 June 2020 – Palestine Solidarity Campaign Case: Government LGPS Guidance Unlawful
-
Local Government Pensions Committee: LGPC Bulletin 198 – LGPC Bulletin 198 - May 2020 [lgpcbull198]
8 June 2020
-
Burges Salmon: Burges Salmon Legal Update 26 May 2020 – Russell Adams v Carey Pensions: What Does it Mean for SIPP Operators?
-
PO-20306 – Mrs N [PO-20306] Determinations from April 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
5 June 2020
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 33 – FPS Bulletin 33 - May 2020 [fpsbull33]
-
2020 UT: HMRC 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
-
House of Commons (October 2014 onwards): Written Statements 3 June 2020 – Update on the Coronavirus Job Retention Scheme and Self-Employment Income Support Scheme (3 June 2020)
-
Local Government Association: TPS Bulletins Bulletin 68 – TPS Bulletin 68 - April 2020 [tpsbull068]
3 June 2020
-
Pensions Policy Institute: PPI Briefing Note Number 121 – How Have Scams Evolved Since the Introduction of Pension Freedoms?
-
PO-8506 – Mrs T [PO-8506] Determinations from March 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
-
Joint Publications (DWP, FCA, FSCS, MaPS, PPF, TPO and TPR): Guidance - COVID-19 (Coronavirus) May 2020 – COVID-19 and Your Pension - Where to Get Help
2 June 2020
-
Allen & Overy LLP: What's New This Week 1 June 2020 – [CJRS: New Direction Published - ESG for Pension Schemes: Now and Next - Latest HMRC Newsletters - Other Covid-19 Updates]
-
Eversheds Sutherland: Speedbrief 27 May 2020 – New Climate Change Duties For Pension Scheme Trustees
1 June 2020
-
Eversheds Sutherland: Speedbrief 27 May 2020 – Using Escrow in Times of Uncertainty
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 53 – Countdown Bulletin (May 2020)
-
Government Actuary's Department: LGPS (Scotland) Guidance 17 April 2020 – Early Payment of Pension - Factors and Guidance
-
Government Actuary's Department: LGPS (Scotland) Guidance 23 April 2020 – Flexible Retirement
28 May 2020
-
HM Treasury: Directions 20 May 2020 – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2020 – Pension Schemes Newsletter 120 [psn120]
27 May 2020
26 May 2020
-
Allen & Overy LLP: What's New This Week 26 May 2020 – [Covid-19: TPR Updates Guidance on DC Investment - Corporate Insolvency and Governance Bill - TPR: Blog Post Supporting DB Funding Reform - Other Covid-19 Updates]
-
Burges Salmon: Burges Salmon Legal Update 21 May 2020 – Pensions Taxation: HMRC Wins at the Upper Tribunal on in-Specie Contributions
-
2020 CA: Clark v HMRC [Tax - Self-invested personal pensions (SIPP) - Investments - Transfer of investments - Whether valid - Whether unauthoried payment charge]
22 May 2020
-
House of Commons (October 2014 onwards): Written Answers 20 May 2020 – Pensions (Coronavirus) (20 May 2020)
21 May 2020
-
SI 2019/689 – The Taxes (Amendments) (EU Exit) Regulations 2019 Selected provisions added following a user request (note that amendments made by these Regulations were already on Perspective).
20 May 2020
-
Pensions Policy Institute: PPI Briefing Note Number 120 – The Pensions Implications of COVID-19
-
2020 SC: Palestine Solidarity Campaign v Secretary of State for Housing, Communities and Local Government The PBLR version of this judgment will be made available shortly.
19 May 2020
-
Norton Rose Fulbright: Commentary May 2020 – Pensions Briefing: RPI and CPI
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) May 2020 – Lifetime Individual Savings Account: Reduction of Withdrawal Charge in Response to Coronavirus (Covid-19)
18 May 2020
-
Allen & Overy LLP: What's New This Week 18 May 2020 – [Covid-19 Update: DC Transfers - Tax Legislation Overrides Conflicting Guidance: HMRC v Sippchoice Ltd]
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2020) – Local Government Pension Scheme: Northumberland and Tyne and Wear Pension Fund Merger - Government Response to Policy Consultation
15 May 2020
-
PMI: Guidance May 2020 – COVID-19: Your Industry Guide
-
2020 Ch: Elston v King [Insolvency - Bankruptcy - Income payments agreement - Whether agreement to pay pensions as part of a compromise made under a misunderstanding of law]
14 May 2020
-
House of Commons (October 2014 onwards): Written Answers 12 May 2020 – NHS (Conditions of Employment) (Pension Scheme) (12 May 2020)
-
House of Lords (October 2014 onwards): Written Answers 12 May 2020 – War Pensions (Coronavirus) (12 May 2020)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 4 May 2020 – Pensions (Automatic Enrolment (Offshore Employment) (Amendment) Order 2020; Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2020) (4 May 2020)
13 May 2020
-
Eversheds Sutherland: Speedbrief 11 May 2020 – Public Sector Pensions Speedbrief: UK Supreme Court Decision on LGPS Investment Guidance
-
2019 Can: Nickel v Gerbrandt [Benefits - Death benefits - Nomination letters - Whether nomination can be amended by testamentary disposition]
12 May 2020
-
Allen & Overy LLP: What's New This Week 11 May 2020 – [Covid-19: Updated TPR Guidance on AE Duties - Latest RPI/CPI Court Ruling]
-
Burges Salmon: Burges Salmon Legal Update 7 May 2020 – PASA Consultation on Draft Defined Benefit Transfers Code of Good Practice Consultation
-
Department for Work and Pensions: Memoranda of Understanding & Other Joint Documents – Framework Document Between The Pensions Ombudsman and Pension Protection Fund Ombudsman & the Department for Work and Pensions
-
2020 FTT (Tax): Harrison v HMRC [Taxation - Lifetime allowance - Fixed protection - Time for notification - Whether late notification could be permitted - Whether HMRC refusal was reasonable]
11 May 2020
-
Spotlight on Pensions Bulletin: LeGrand View May 2020 – Keeping Focus Despite Adversity
-
2020 Ch: Atos IT Services UK v Atos Pension Schemes [Benefits - Indexation - Use of Retail proce Index (RPI) - Whether power within documents to convert to Consumer Price Index (CPI)]
-
2020 QB: Jackson v Secretary of State for Work and Pensions [Social security - Bereavement - Unmarried survivors - Whether absence of provision for unmarried survivors is discriminatory - Human rights]
7 May 2020
-
House of Commons (October 2014 onwards): Written Answers 4 May 2020 – Coronavirus Job Retention Scheme (Pensions); Pensions (Coronavirus); Pensions (Advisory Services); State Retirement Pensions (Females) (4 May 2020)
-
House of Commons (October 2014 onwards): Written Answers 5 May 2020 – Pension Funds (Coronavirus) (5 May 2020)
-
House of Lords (October 2014 onwards): Written Answers 5 May 2020 – Pension Funds (Coronavirus) (5 May 2020)
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 32 – FPS Bulletin 32 - April 2020 [fpsbull32]
6 May 2020
-
Local Government Pensions Committee: LGPC Bulletin 197 – LGPC Bulletin 197 - April 2020 [lgpcbull197]
5 May 2020
-
Allen & Overy LLP: What's New This Week 4 May 2020 – [TPR: Latest Annual Funding Statement - TPR: Member Communications, Transfer Insert - Updated TPR Scams Guidance - Covid-19: PPF Statement on Levy Collection - Latest HMRC Newsletter - Other Covid-19 Updates]
-
Allen & Overy LLP: eAlerts 30 April 2020 – Annual Funding Statement: Tough Times Ahead
-
Norton Rose Fulbright: Commentary May 2020 – UK Pensions Briefing: The Pensions Regulator's Annual Funding Statement 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2020 – Pension Schemes Newsletter 119 [psn119]
-
2020 QB: Carter v Chief Constable of Essex Police [Benefits - Survivors - Married survivor - Married after pension came payable - Whether lawfully excluded from benefit on death of member]
4 May 2020
-
Burges Salmon: Burges Salmon Legal Update 1 May 2020 – New Guidance on Furlough and Pensions: What Employers and Scheme Trustees Need to Know
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 March 2020
-
Eversheds Sutherland: Speedbrief 30 April 2020 – Pensions Regulator's Expectations on Funding and Communications in a Crisis
-
PO-18189 – Mr H [PO-18189] Determinations from February 2020 can be found under "The Pensions Ombudsman" in the Table of Documents
1 May 2020
-
Allen & Overy LLP: What's New This Week 27 April 2020 – [Covid-19 Update - TPR: Proposed Powers to Obtain Communications Data - Latest RPI/CPI Court Ruling - Employer Loan: Scheme Sanction Charge Payable] Our thanks to Allen & Overy for allowing us to carry the "What's New This Week" series in our Commentary collection.
-
Norton Rose Fulbright: Commentary April 2020 – UK Pensions Briefing - COVID-19: Scheme Governance Issues for Pension Schemes and Online Guidance
30 April 2020
-
The Pensions Regulator: Statements – Annual Funding Statement 2020
29 April 2020
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – Communicating to Members During COVID-19
-
2020 QB: Chief Constable of South Yorkshire Police v Kelly [Benefits - Injury pension - Backdating - Whether court had power to backdate - Jurisdiction - Police pensions - Statutory pensions]
28 April 2020
-
House of Commons (October 2014 onwards): Written Statements 27 April 2020 – Pensions (Response to COVID-19) (27 April 2020)
27 April 2020
-
Pensions Policy Institute: PPI Briefing Note Number 119 – The Abolition of Adult Dependency Increases for Pensioners
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 31 – FPS Bulletin 31 - April 2020 [fpsbull31]
24 April 2020
-
House of Commons (October 2014 onwards): Written Answers 21 April 2020 – Pensions (Coronavirus) (21 April 2020)
-
House of Lords (October 2014 onwards): Written Answers 21 April 2020 – Occupational Pensions (Tax Allowances) (21 April 2020)
-
House of Lords (October 2014 onwards): Debates and Oral Answers 21 April 2020 – Scam Call Centres (Pensions) (21 April 2020)
-
2020 CA: British Telecommunications v HMT [Benefits - Indexation - Basis of indexation - Privatised sponsor - Whether basis for indexation of benefits was appropriate]
23 April 2020
-
House of Commons (October 2014 onwards): Written Statements 22 April 2020 – Temporary Changes to Pensions Tax in the Context of Abatement for Returning Workers (22 April 2020) Commons Written Ministerial Statement.
-
Department for Work and Pensions: DWP Factsheet – How to Increase Your State Pension if You Reached State Pension Age Between 6 April 2010 and 5 April 2015 Updated with the new amounts from 6 April 2020.
-
Department for Work and Pensions: DWP Guides – Your State Pension Explained Updated on GOV.UK with the latest rates effective from 6 April 2020
21 April 2020
-
Pensions Policy Institute: PPI Briefing Note Number 118 – How Could Changes to Price Indices Affect Defined Benefit Schemes?
-
Local Government Pensions Committee: LGPC Bulletin 196 – LGPC Bulletin 196 - March 2020 [lgpcbull196]
-
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform – Detailed Guidance for Employers Updated on TPR website in April 2020.
17 April 2020
-
Norton Rose Fulbright: Commentary April 2020 – New Guidance on Rectification of GMPs
-
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
-
Spotlight on Pensions Bulletin: LeGrand View April 2020 – Pensions Policy - Time to Consider a More Nuanced Approach?
-
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 3 March 2020 – Guaranteed Minimum Pensions Increase Order 2020 (3 March 2020)
-
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 23 March 2020 – Judicial Pensions and Fee-Paid Judges' Pension Schemes (Contributions) (Amendment) Regulations 2020 Considered in Grand Committee; Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (23 March 2020)
-
House of Commons (October 2014 onwards): Standing/General Committee Meetings 23 March 2020 – Draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 (23 March 2020)
-
HM Treasury: Directions 15 April 2020 – The Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction
15 April 2020
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 52 – Countdown Bulletin (April 2020)
14 April 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2020 – Managing Pension Schemes Service Newsletter
7 April 2020
-
SI 2020/354 – The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 Amendments made by these Regulations are included in this update
6 April 2020
-
Local Government Pensions Committee: LGPC Bulletin 195 – LGPC Bulletin - March 2020 (Annual Update) [lgpcbull195]
-
2020 USA: Retirement Plans Committee of IBM v Jander [Fiduciaries - Trustees - Whether trustees should have appreciated that a plan sponsor sold an asset at an undervalue]
-
2020 USA: The National Retirement Fund v Metz Culinary Management [Multi-employer plan - Group plan - Withdrawal liability - Discount rate to be applied when calculating liability - Whether fund can use discount rate adopted after withdrawal notice served]
-
2019 PO: T v Hartley Pensions [Investments - Self-invested personal pensions - Failed investments - Fees - Whether fees could be charged on valueless fund]
3 April 2020
-
The Pensions Regulator: Guidance - COVID-19 (Coronavirus) – COVID-19: An Update For Trustees, Employers and Administrators (removed) Updated to include links to new guidance
1 April 2020
-
SI 2020/372 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2020 [auto enrol earn trig 20]
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
-
Pensions Policy Institute: PPI Briefing Note Number 117 – Automatic Enrolment: A Success Worth Building On
27 March 2020
-
Burges Salmon: Burges Salmon Legal Update 9 March 2020 – Local Government Pension Scheme: Reform of the Rules on Exit Credits Announced
26 March 2020
-
Coronavirus Act 2020 [ca20] This document is in the process of being edited. Only selected provisions of this Act have been included in this document.
-
House of Commons (October 2014 onwards): Written Statements 25 March 2020 – Pensions Update (25 March 2020)
25 March 2020
-
Burges Salmon: Burges Salmon Legal Update 27 February 2020 – The Pension Schemes Bill - a Company Director's Perspective
-
2020 ECJ: AT v Pensions-versicherungsanstalt [European Union - Freedom of movement]
-
2019 ECJ: College Pension Plan of British Columbia v Finanzamt Munchen Abteilung III [European Union - Reference for a preliminary ruling - Free movement of capital - Taxation - Double taxation treaty - Difference in treatment between resident pension funds and non-resident pension funds - Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax - Comparability of situations - Whether justification]
24 March 2020
-
Coronavirus Bill 2019/21 [HL Bill 110] (24 March 2020) Selected provisions only.
23 March 2020
-
Pensions Climate Industry Risk Group: Investment (Environmental, Social and Governance) – Aligning Your Pension Scheme with the TCFD Recommendations
-
2019 FTT (Tax): Rowland v HMRC [Taxation - Self-invested personal pension - Investments - Unauthorised payments surcharge - Whether just and reasonable]
-
2020 Ch: Wales v CBRE Managed Services [Personal pensions - Group personal pension plan - Insured pensions - Commission - Intermediary - Whether commission payable after contract expired]
20 March 2020
-
Coronavirus Bill 2019/21 [Bill 122] (19 March 2020) Selected provisions only.
19 March 2020
-
SI 2020/235 – The Guaranteed Minimum Pensions Increase Order 2020
-
The Pensions Regulator: Memoranda of Understanding & Other Joint Documents – Framework Document Between The Pensions Regulator & The Department for Work and Pensions
-
Department for Work and Pensions: Memoranda of Understanding & Other Joint Documents – Framework Document Between The Pensions Regulator & The Department for Work and Pensions
-
2020 Ch: Financial Conduct Authority v Avacade [Pensions fraud - Procedure - Whether joint defendant can apply for delay or discharge on the grounds of ill-health - SIPPs]
17 March 2020
-
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2020 – Pensions Tax Changes to Income Thresholds for Calculating the Tapered Annual Allowance from 6 April 2020
-
Department for Work and Pensions: Investment (Environmental, Social and Governance) – TCFD for Trustees of Pension Schemes: Quick Start Guide
16 March 2020
-
Government Actuary's Department: Technical Bulletins 13 March 2020 – Budget 2020
-
HM Treasury: Indexation – A Consultation on the Reform to Retail Prices Index Methodology
13 March 2020
-
SI 2020/290 – The Pensions Increase (Review) Order 2020
-
Burges Salmon: Burges Salmon Legal Update 20 February 2020 – Trustee Incorporation - an Aid to Good Governance?
-
Eversheds Sutherland: Speedbrief 3 March 2020 – Consultation on the Pensions Regulator's New DB Funding Code - What You Need to Know
12 March 2020
-
Cabinet Office: Public Service Pensions (Consultations) – Report on Proposed Amendment to the Public Service (Civil Servants and Others) Pensions Regulations 2014 (Report 3)
-
Cabinet Office: Public Service Pensions (Consultations) – Report on proposed amendment to the Civil Service (Other Crown Servants) Pensions Scheme Regulations 2016 (Report 4)
-
Civil Service Pensions: Civil Service Pensions – Principal Civil Service Pension Scheme (Amendment) Scheme 2020
-
Pension Schemes Bill 2019/21 [HL Bill 104] (4 March 2020) This update includes a link to a comparison document between HL Bill 4 (7 January 2020) and HL Bill 104 (4 March 2020) as well as links to Acts as amended by the Pension Schemes Bill 2019/21 [HL Bill 104].
11 March 2020
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Defined Benefit Funding Code of Practice
10 March 2020
-
SI 2020/230 – The Public Service Pensions Revaluation Order 2020
9 March 2020
-
Government Actuary's Department: Technical Bulletins 6 March 2020 – The Pensions Regulator (TPR) Defined Benefit Funding Consultation
6 March 2020
-
Eversheds Sutherland: Speedbrief 26 February 2020 – Trusteeship and Accreditation: Where Are We Now?
-
Norton Rose Fulbright: Commentary February 2020 – Pension Scheme Trustees
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 4 March 2020 – Pension Schemes Bill: Committee Stage (Fourth Day) (Lords) (4 March 2020)
5 March 2020
-
House of Commons (October 2014 onwards): Written Statements 5 March 2020 – Reaching State Pension Age on Universal Credit (5 March 2020)
-
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations 2020 - Government Response
-
Government Actuary's Department: Scheme Funding and Insolvency (Code of Practice) – Modelling the Long-term Funding Objective: Likely Outcomes of Different Approaches
4 March 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 2 March 2020 – Pension Schemes Bill: Committee Stage (Third Day) (Lords) (2 March 2020)
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Consultation Overview: Quick Guide to Our Defined Benefit Funding Consultation The full consultation on DB funding standards will be available on Perspective shortly.
3 March 2020
-
House of Lords (October 2014 onwards): Debates and Oral Answers 25 February 2020 – War Widows' Pension (25 February 2020)
-
Local Government Pensions Committee: LGPC Bulletin 194 – LGPC Bulletin - February 2020 [lgpcbull194]
-
Association of British Insurers: Information & Awareness/Education/Pension Information (General) – Five Years On: Future-proofing the Freedoms
-
Home Office: Occupations (Police Pensions) – Report to Parliament in Respect of Extending the Current Member Contribution Rates for the Police Pensions Regulations 2015
29 February 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 26 February 2020 – Pension Schemes Bill: Committee Stage (Second Day) (Lords) (26 February 2020)
28 February 2020
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 29 – FPS Bulletin 29 - February 2020 [fpsbull29]
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020 – Pension Schemes Newsletter 117 [psn117]
-
SI 2020/179 – The Local Government Pension Scheme (Amendment) Regulations 2020 Amendments made by these Regulations are included in this update.
26 February 2020
-
Spotlight on Pensions Bulletin: LeGrand View February 2020 – Improving Pensions Policymaking
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 24 February 2020 – Pension Schemes Bill: Committee Stage (First Day) (Lords) (24 February 2020)
-
House of Commons (October 2014 onwards): Written Statements 25 February 2020 – Public Service Pension Scheme Indexation and Revaluation 2020 (25 February 2020) Public Service Pension Scheme Indexation and Revaluation 2020
-
The Pensions Regulator: Compliance and Enforcement Updates October - December 2019 – Compliance and Enforcement: Quarterly Bulletin October - December 2019
25 February 2020
-
Corporation Tax Act 2009 [cta09] Selected provisions only. Added after user request.
21 February 2020
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2020 – Guaranteed Minimum Pension (GMP) Equalisation Newsletter - February 2020
-
Local Government Association: TPS Bulletins Bulletin 67 – TPS Bulletin 67 - February 2020 [tpsbull067]
20 February 2020
19 February 2020
-
Burges Salmon: Burges Salmon Legal Update 30 January 2020 – PPF Re-certification
-
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2020 – DC Trust: Scheme Return Data 2019-2020
-
SSI 2020/30 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020 Amendments made by these Regulations are included in this update.
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
-
European Union (Withdrawal Agreement) Act 2020 [euwa20] Amendments made by this Act are included in this update.
13 February 2020
-
House of Commons (October 2014 onwards): Written Statements 13 February 2020 – Automatic Enrolment Earnings Trigger and Qualifying Earnings Band Review 2020/21 (13 February 2020)
11 February 2020
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2020 – Future of Trusteeship and Governance
10 February 2020
-
2019 USA: Ariana 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 Can: Austin v Bell Canada [Benefits - Indexation - Construction - Oxford comma - Whether Oxford comma applies - Importance of punctuation - Whether legally induced comma]
7 February 2020
-
2019 Ch: Colart International Holdings v Colart Pension Trustees [Documentation - Drafting Guaranteed minimum pensions - Indexation - Rectification]
-
2019 UT: McFadzean v HMRC [Tax - Tax relief - Pension scheme sanction charges - Scheme administrator - Where does liability lie - Change of scheme administrator - Procedure - Whether compulsory appointment as scheme administrator amounts to breach of European Convention of Human Rights' right to privacy]
-
2016 Ch: NHS Business Services Authority v Williams [NHS pension scheme - Retirement age - Pensionable employment - Definition - Pensions Ombudsman appeal - Whether a nursery nurse is a nurse]
-
2019 CA: Sun Capital Partners III v New England Teamsters & Trucking Industry Pension Fund [Liabilities - Mergers and acquisitions - Deficit - Private equity - Whether liabilities transfer with acquisition of business - Whether deficit infects private equity funds held in a pooled fund]
6 February 2020
-
2019 SC: Miller v Ministry of Justice [Discrimination - Equal treatment - Judges - Whether part-timers discriminated against - Whether distinction between salaried and fee-paid judges]
-
2019 Ch: Sharp 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 Ch: Toone 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
-
Eversheds Sutherland: Speedbrief 31 January 2020 – PPF Levy 2020/21: Deadlines are Approaching
-
Norton Rose Fulbright: Commentary January 2020 – UK Pensions Briefing - The Takeover Code
-
House of Commons (October 2014 onwards): Debates and Oral Answers 30 January 2020 – War Widows' Pension Scheme (30 January 2020)
3 February 2020
-
House of Commons (October 2014 onwards): Written Statements 30 January 2020 – War Pensions Scheme Uprating 2020 (30 January 2020)
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 28 – FPS Bulletin 28 - January 2020 [fpsbull28]
-
Local Government Pensions Committee: LGPC Bulletin 193 – LGPC Bulletin - January 2020 [lgpcbull193]
31 January 2020
-
XPS Pensions: Briefing Note January 2020 – The PPF Consults on New D&B Insolvency Risk Scores
-
House of Commons (October 2014 onwards): Debates and Oral Answers 23 January 2020 – State Pension Age Increase (Transitional Arrangements) (23 January 2020)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 27 January 2020 – Pension Fund Investments (Climate Change); Topical Questions (Defined Benefit Transfer Advice) (27 January 2020)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2020 – UKAEA Public Service Pension Scheme (28 January 2020)
30 January 2020
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2019
29 January 2020
-
Bills -- Passage through Parliament: Pension Schemes Bill (2019-21) 28 January 2020 – Pension Schemes Bill: Second Reading (Lords) (28 January 2020)
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020 – Pension Schemes Newsletter 116 [psn116]
23 January 2020
-
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2019) [purple19]
22 January 2020
-
2019 FTT (Tax): Hughes v HMRC [Taxation - Unauthorised member payment - Loan to member - Whether associated - Registered pension scheme - Charge - Surcharge]
-
2019 Ch: Sanderson 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
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 51 – Countdown Bulletin (January 2020)
-
The Pensions Regulator: Determination Notices 2017/18 – BHS Pension Schemes - Determination Notice
-
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2019 – The Pensions Landscape - Defined Benefit Pensions 2019
-
2019 Sh Ct: Cook v The Accountant in Bankruptcy [Insolvency - Bankruptcy - Whether pension vests in trustee in bankruptcy when withdrawn from pension plan as a lump sum - Whether treated as income]
-
2019 Ire: Parkin [Insolvency - Personal insolvency - Bankruptcy - Whether pension entitlements should be regarded as an asset of the debtor - Civil service pension - Whether civil service pension protected - Ireland]
15 January 2020
-
Local Government Pensions Committee: LGPC Bulletin 192 – LGPC Bulletin - December 2019 [lgpcbull192]
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2020 – Managing Pension Schemes Service Newsletter
-
2019 ECJ: Palo v European Commission [European Union - Seconded employee - Pension contributions to a private pension system - Whether entitled to repayment of such contributions - Legitimate expectations]
14 January 2020
-
Hymans Robertson: Current Issues January 2020 – [Polished-up Pension Schemes Bill Promised - Higher PPF Compensation for Some - but 100% Protection Not Universal - PPF: 2020/21 Levy Details & 2021/22 Insolvency Risk Methodology - The Pensions Regulator: Compliance & Enforcement Update - PASA Master Trust Transition Guidance - Stop-gap AA Taper Fixes for the NHS - Deadline for Part-timer Discrimination Claims - New Government, Fresh Budget]
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 50 – Countdown Bulletin (December 2019)
-
2019 Ch: Airways Pension Scheme Trustee v Fielder [Amendments - Increase of benefits - Discretionary increases - Powers of trustees - Disputes - Settlement - Court approval for settlement - Procedure]
13 January 2020
-
2019 ECJ: Safeway 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]
10 January 2020
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
7 January 2020
6 January 2020
-
XPS Pensions: XPS Pensions News December 2019 – Pensions Past, Present and Yet to Come
3 January 2020
-
SI 2019/1458 – The Civil Partnership (Opposite-sex Couples) Regulations 2019 Selected provisions only.
2 January 2020
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 27 – FPS Bulletin 27 - December 2019 [fpsbull27]
26 December 2019
-
The Pensions Regulator: Compliance and Enforcement Updates July - September 2019 – Compliance and Enforcement: Quarterly Bulletin July - September 2019
24 December 2019
-
Local Government Association: TPS Bulletins Bulletin 66 – TPS Bulletin 66 - December 2019 [tpsbull066]
23 December 2019
-
SSI 2019/438 – The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations will be included in a future update
-
Burges Salmon: Burges Salmon Legal Update 18 December 2019 – Civil Partnership Regulations 2019: Implications for Pension Schemes
-
Eversheds Sutherland: Speedbrief 20 December 2019 – Cases for Christmas - Some Last Minute Pension Treats
-
Pensions Policy Institute: PPI Briefing Note Number 116 – PPI "Question Time" Election Special Event December 2019
-
Pension Protection Fund: Consultation Documents and Responses December 2019 – Introduction of Insolvency Risk Services with Dun & Bradstreet and Consultation on Changes to our Insolvency Scoring Methodology from 2021/22
20 December 2019
-
2019 ECJ: Pensions-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
-
Pension Protection Fund: Levy Determinations - 2020/21 Pension Protection Levy 2020/21 – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2020-31 March 2021 The associated Appendices and Guidance are also included in this update.
-
Pension Protection Fund: Policy Documents – 2020/21 Pension Protection Levy Policy Statement
12 December 2019
-
Hymans Robertson: Current Issues December 2019 – [Pensions Manifestos; Pension Costs & Transparency - Government & FCA Response; PLSA Retirement Income Targets Published; DWP Considers Options for Better DC Benefit Statements; Revised Stewardship Code Asks More of Investors; Guidance on CMA Requirements; DB-to-DC transfers: Due Diligence Guidance Revised; Pilfered Contributions Fully Recoverable; Mixed-sex Couples Able to Form Civil Partnerships; HMRC Pension Schemes Newsletter]
-
Pensions Policy Institute: PPI Briefing Note Number 115 – What Could the 2019 General Election Mean for Pensions Policy
-
The Pensions Regulator: Consultation - Consultation Reports and Responses 2019 – Guides to Deliver the CMA's Recommendation to Produce Guidance to Trustees of Occupational Pension Schemes on Engaging with Investment Consultants and Fiduciary Managers
11 December 2019
-
Eversheds Sutherland: Speedbrief 6 December 2019 – Pension Dates in December
-
Hymans Robertson: Current Issues November 2019 – [Pension Schemes Bill; General Levy Set to Increase; PPF Consults on 2020/21 Levy Proposals; Action on Executive Pay; Poor Record-keeping Crackdown; Recent Court Judgments; Pension Ombudsman Outlines Plans; OTS Pensions Tax Recommendations; HMRC Newsletters]
-
Norton Rose Fulbright: Commentary November 2019 – November 2019 Briefing: The Pensions Law Implications of the UK General Election 2019
-
The Pensions Regulator: Guidance - Regulatory Guidance – Tender and Set Objectives for Investment Service Providers
10 December 2019
-
Spotlight on Pensions Bulletin: LeGrand View December 2019 – The Future of Pensions Regulation - Cost vs Benefit
-
2019 USA: Bauwens v Revcon Technology Group [Group scheme - Multiemployer plan - Withdrawal from plan - Withdrawal liability - United States - Procedure - Statute of limitation - Whether agreement to take periodic payments suspended limitation periods]
-
2019 USA: Brown v Nationwide Life Insurance Company [Fees - Whether excessive - Whether breach of fiduciary duty - Whether breach of fiduciary duty by plan sponsor - Whether small schemes have sufficient resources to meet fiduciary obligations - Whether capacity for class action]
-
2019 USA: Dorman v The Charles Schwab Corporation [Disputes - Procedure - Arbitration - Whether provision for arbitration in plan rules is enforceable]
-
2019 ECJ: WA v Instituto Nacional de la Seguridad Social [Social security - Disability pension - Equal treatment - Whether discrimination to grant a mother with two children but not a father - Whether justifiable]
9 December 2019
-
Local Government Pensions Committee: LGPC Bulletin 191 – LGPC Bulletin - November 2019 [lgpcbull191]
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 Sess: Cunningham 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 Ch: Downe 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 Ch: Tenconi 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
-
PMI/PRAG: Miscellaneous Ninth Edition 2019 – Pensions Terminology [termin]
28 November 2019
-
House of Commons (October 2014 onwards): Written Statements 4 November 2019 – Welfare and Pensions Update (4 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]
25 November 2019
-
XPS Pensions: Briefing Note 2019 No. 15 – PPF Consultation on the 2020/21 Levy
-
The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Decision-Making Procedure Updated version dated November 2019
22 November 2019
-
Eversheds Sutherland: Speedbrief 8 November 2019 – Improving Communications with DC Members
-
2019 CA: HMRC v Coal Staff Superannuation Scheme Trustees [Taxation - Investments - Stock lending - Manufactured dividends - Manufactured overseas dividends - European law - Free movement of capital - Whether deducted tax recoverable]
15 November 2019
-
Local Government Pensions Committee: LGPC Bulletin 190 – LGPC Bulletin - October 2019 [lgpcbull190]
12 November 2019
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2019 – Pension Schemes Newsletter 114 [psn114]
11 November 2019
7 November 2019
-
House of Lords (October 2014 onwards): Debates and Oral Answers 30 October 2019 – National Health Service (Pensions Tax) (30 October 2019)
-
House of Lords (October 2014 onwards): Debates and Oral Answers 31 October 2019 – Gender Pay Gap (Pension Gap) (31 October 2019)
-
House of Commons (October 2014 onwards): Written Statements 31 October 2019 – Departmental Update (Department for Work and Pensions) (31 October 2019)
-
House of Commons: Investment (Investment Consultants Market) HC 292 – Pension Costs and Transparency: Government and Financial Conduct Authority Responses to the Committee's Twenty-Ninth Report of Session 2017-19
6 November 2019
5 November 2019
-
Department for Work and Pensions: Disclosure of Information – Simpler Annual Benefit Statements - Public Consultation
1 November 2019
-
Norton Rose Fulbright: Commentary October 2019 – UK Pensions Briefing - GMP Equalisation: Some Tips and Tricks
31 October 2019
-
SI 2019/1425 – The Finance Act 2004 (Specified Pension Schemes) Order 2019
-
SSI 2019/358 – The Firefighters’ Pension Schemes (Scotland) Amendment Order 2019 The amendments made by this Order will be included in a future update
-
SR 2019/206 – The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 These Regulations are in the process of being edited. All amendments will be included in future updates.
29 October 2019
-
The Pensions Regulator: Regulatory Intervention Reports October 2019 – London Borough of Barnet Superannuation Fund
-
Local Government Association: TPS Bulletins Bulletin 65 – TPS Bulletin 65 - October 2019 [tpsbull065]
28 October 2019
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2019
-
Eversheds Sutherland: Speedbrief 24 October 2019 – The Pension Schemes Bill - Was It Worth the Wait?
-
House of Commons (October 2014 onwards): Debates and Oral Answers 23 October 2019 – Debate on the Address (5th Day) (23 October 2019)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 24 October 2019 – Debate on the Address (6th Day) (24 October 2019)
25 October 2019
-
House of Lords (October 2014 onwards): Debates and Oral Answers 22 October 2019 – Queen's Speech Debate (6th Day) (22 October 2019)
24 October 2019
-
Office of Tax Simplification: Savings (Taxation) – Taxation and Life Events: Simplifying Tax for Individuals
23 October 2019
-
House of Commons (October 2014 onwards): Debates and Oral Answers 7 October 2019 – State Pension (Women); Topical Questions (Pensions) (7 October 2019)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 8 October 2019 – Prison Officers (Pension Age) (8 October 2019)
-
House of Commons (October 2014 onwards): Debates and Oral Answers 17 October 2019 – Pensions (1950s-born Women) (17 October 2019)
-
House of Commons (October 2014 onwards): Written Statements 23 October 2019 – Teachers' Pay and Pension Grants (23 October 2019)
22 October 2019
-
2002 CA: Matthews 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]
21 October 2019
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Government Response on Proposed Merger of the West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund
18 October 2019
-
Hymans Robertson: Current Issues October 2019 – [The CPIH in the RPI's clothing; GMP equalization update; Stewardship & governance changes: new guidance issued; Minor surgery prescribed for doctors' annual allowance ills; Regulator's Compliance and Enforcement Bulletin; Fixed protection loss via auto-enrolment not employer/scheme's fault; (Another) new Secretary of State]
-
Norton Rose Fulbright: Commentary September 2019 – RPI and CPI - Ten Things You Should Know
-
XPS Pensions: Briefing Note 2019 No. 14 – RPI to Be Aligned With CPIH
-
XPS Pensions: XPS News Alert October 2019 – Queen's Speech: Pension Schemes Bill Announced
-
Department for Work and Pensions: Taxation (General) – The Occupational and Personal Pension Schemes (General Levy) Review 2019
17 October 2019
-
Burges Salmon: Burges Salmon Legal Update 14 October 2019 – Developments in the Accreditation of Professional Pension Trustees
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 USA: Banks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]
-
2019 Aus: Dawson v Dawson [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
-
2019 USA: Dawson v Steager [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
8 October 2019
-
2019 USA: Caesars Entertainment Corporation v International Union of Operating Engineers Local 68 Pension Fund [Employer - Contributions - Multi-employer plan - Duty to pay contributions following withdrawal of employees]
-
2019 USA: DeRogatis v Board of Trustees of the Welfare Fund of the International Union of Operating Engineers Local 15 [Benefits - Bad advice to survivor - Whether trustees estopped from denying later claim for benefits - Whether member handbook overrides oral representation]
7 October 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24 – FPS Bulletin 24 - September 2019 [fpsbull24]
-
2017 CCC: Arif v Berkeley Burke SIPP Administration Litigation - Group litigation - Self-invested personal pensions - Appropriate court - Whether a group litigation order is appropriate where every claim will need to be considered on its merits]
-
2019 UT: Chappell 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
-
House of Commons (October 2014 onwards): Debates and Oral Answers 3 October 2019 – Business of the House (Women's Pensions) (3 October 2019)
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 49 – Countdown Bulletin (October 2019)
-
Local Government Pensions Committee: LGPC Bulletin 189 – LGPC Bulletin - September 2019 [lgpcbull189]
-
2019 CA: The Pensions Regulator v Workchain [Auto-enrolment - Breach of requirement to auto-enrol employees - Penalties for breach - Whether penalties excessive - Crime]
2 October 2019
-
The Pensions Regulator: Guidance - Regulatory Guidance – DB Investment Updated September 2019 to reflect changes arising from The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018. Please note that these changes are still in the process of being edited.
27 September 2019
-
NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]
26 September 2019
-
Pension Protection Fund: Consultation Documents and Responses September 2019 – The 2020/21 Pension Protection Levy Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
-
The Pensions Regulator: Regulatory Intervention Reports September 2019 – Moore Stephens Pensions Master Trust and Autoenrolment.co.uk
-
Pension Protection Fund: Policy Documents – How Recent Court Judgments Impact s179 Valuations Updated on PPF website from September 2019
20 September 2019
-
Department for Work and Pensions: DWP Factsheet – Shareholder Rights Directive II Fact Sheet
-
The Pensions Regulator: Regulatory Intervention Reports September 2019 – Marcus Johnson, Lynda Turner and Andrew Stowers
19 September 2019
-
Spotlight on Pensions Bulletin: LeGrand View September 2019 – Taxing Times
18 September 2019
-
XPS Pensions: Briefing Note 2019 No. 13 – Further Changes to SIP Requirements for Trustees
-
XPS Pensions: XPS Pensions News September 2019 – How Well do You Know Your Members?
17 September 2019
-
Norton Rose Fulbright: Commentary August 2019 – A Review of the Pensions Regulator's Recent Activities
-
Norton Rose Fulbright: Commentary September 2019 – New Investment Consultancy and Fiduciary Management Requirements from the Competition and Markets Authority
-
House of Commons (October 2014 onwards): Written Answers 9 September 2019 – Insolvency (PPF); Mineworkers' Pension Scheme; Higher Education (Pensions); Local Government Pension Scheme; Judiciary (Occupational Pensions); Mineworkers' Pension Scheme; Pensions (Chronic Illnesses); Money and Pensions Service (Finance); Money and Pensions (Advisory Services); Occupational Pensions (Birmingham Edgbaston); Occupational Pensions (Neath); Occupational Pensions (North Durham); Occupational Pensions (Twickenham); Pensions (Chronic Illnesses); Social Security Benefits (Uprating) (9 September 2019)
-
House of Lords (October 2014 onwards): Written Answers 9 September 2019 – Armed Forces (Pensions); Defence Medical Services (Pensions); Investment Returns (Pension Funds); Occupational Pensions (Tax Allowances); Zimbabwe (Pensions) (9 September 2019)
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
-
Burges Salmon: Burges Salmon Legal Update 9 September 2019 – Box Clever Appeal Decision
-
2019 USA: Reed v KRON/IBEW Local 45 Pension Plan [Benefits - Survivor - Domestic partner - Whether discrimination - Whether same-sex marriage is required to be recognised]
-
2019 ECJ: Rohart v Federale Pensioendienst [Reference for a preliminary ruling - Social security - Pension rights under the national pension scheme for employed persons - Refusal to take into account the period of compulsory military service completed by an official of the European Union after taking up his post - Principle of sincere cooperation]
-
2019 Advertising Standards Authority / Committee of Advertising Practice: Smart Pension
-
2019 Info Comm: The Pensions Ombudsman: AEA Technology [Pensions Ombudsman - Freedom of Information Act - Request - Failure to respond - Whether repeat request - Whether volume of information disproportionate]
12 September 2019
-
2019 QB: Michaelides v Chief Constable of Mersyside Police [Benefits - Mental health - Police - Whether condition derived from service - Duty of appeal board to consider facts]
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 EAT: Engel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]
10 September 2019
-
House of Commons (October 2014 onwards): Written Answers 3 September 2019 – Insolvency (PPF); Johnston Press (Insolvency) (Pensions); NHS (Pensions); Local Government Pension Scheme; Local Government Pension Scheme (Yorkshire and the Humber); National Employment Savings Trust Scheme (3 September 2019)
-
House of Commons (October 2014 onwards): Written Answers 4 September 2019 – Local Government Pension Scheme (4 September 2019)
-
House of Commons (October 2014 onwards): Written Answers 5 September 2019 – Pensions (Tax Allowances); State Retirement Pensions (British Nationals Abroad) (5 September 2019)
-
House of Commons (October 2014 onwards): Written Answers 6 September 2019 – State Retirement Pensions (Females) (6 September 2019)
-
House of Lords (October 2014 onwards): Written Answers 3 September 2019 – General Practitioners (Nurses) (Pension Scheme); NHS (Pensions) (3 September 2019)
9 September 2019
-
2019 CA: Langford 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
-
2019 Ch: Caribonum Pension Trustees Limited v Pelikan Hardcopy Production AG [Funding - Guarantee by plan sponsor - Whether enforceable against foreign parent of plan sponsor]
-
2019 Ch: Corsham v Police and Crime Commissioner for Essex [Early retirement and re-employment - Taxation - Whether duty of plan sponsor or employer to advise member of taxation of pension if re-employed]
5 September 2019
-
House of Commons (October 2014 onwards): Written Answers 2 August 2019 – Occupational Pensions (2 August 2019)
-
House of Commons (October 2014 onwards): Written Answers 9 August 2019 – Higher Education (Pensions) (9 August 2019)
-
House of Commons (October 2014 onwards): Written Answers 16 August 2019 – Pensions (State Pension Age); State Retirement Pensions (Females) (16 August 2019)
-
House of Lords (October 2014 onwards): Written Answers 18 July 2019 – Pensions (Tax Allowances) (18 July 2019)
-
House of Lords (October 2014 onwards): Written Answers 19 July 2019 – Public Sector (Pensions) (19 July 2019)
-
House of Lords (October 2014 onwards): Written Answers 22 July 2019 – Doctors (Tax Allowances) (Pensions) (22 July 2019)
-
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – A Guide to the Pension Protection Levy 2019/20
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Ombudsman
4 September 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 23 – FPS Bulletin 23 - August 2019 [fpsbull23]
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
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 48 – Countdown Bulletin (August 2019)
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2019 – Pension Schemes Newsletter 113 [psn113]
29 August 2019
-
Local Government Pensions Committee: LGPC Bulletin 188 – LGPC Bulletin - August 2019 [lgpcbull188]
23 August 2019
-
Government Actuary's Department: Guidance – Working with GAD on Bulk Transfers Back into a Public Service Pension Scheme Under 'Fair Deal'
-
The Pensions Regulator: Compliance and Enforcement Updates April - June 2019 – Compliance and Enforcement: Quarterly Bulletin April - June 2019
21 August 2019
-
Burges Salmon: Burges Salmon Legal Update 1 August 2019 – TPR has Updated its Guide to Investment Governance for DC Trustees
-
XPS Pensions: Briefing Note 2019 No. 12 – Scheme Funding: TPR's Twelfth Analysis
19 August 2019
-
Norton Rose Fulbright: Commentary July 2019 – Regulator Ramps Up "Green" Investment Guidance for Revised SIPs
-
XPS Pensions: Briefing Note 2019 No. 11 – TPR Seeks to Make the Trustee Model Work Better
-
2019 USA: Kisor v Wilkie [Benefits - War pensions - Retrospectivity of award - Effectiveness of civil service guidance - Whether has the force of law]
15 August 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 22 – FPS Bulletin 22 - July 2019 [fpsbull22]
14 August 2019
-
2018 USA: Jander 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 USA: Muri 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
-
Department for Work and Pensions: Pensions Ombudsman – The Pensions Ombudsman: Dispute Resolution Provisions and Widening of Jurisdiction - Government Response to the Consultation
-
2019 ECJ: European Commission v Republic of Poland [Retirement ages - Judges - Human rights - Fundamental rights - Whether reduction of retirement ages of judges is breach of fundamental right]
-
2019 SC: Secretary of State for Work and Pensions v Gubeladze [State pension credit - Social security benefit - Means-tested benefit - European Union - Whether foreign European Union national entitled to benefit]
8 August 2019
-
Local Government Pensions Committee: LGPC Bulletin 187 – LGPC Bulletin - July 2019 [lgpcbull187]
-
House of Commons: Investment (Investment Consultants Market) HC 1476 – Pension Costs and Transparency - Twenty-Ninth Report of Session 2017-19
-
2019 QB: Carter v Chelmsford Crown Court [Benefits - Discrimination - Equal treatment - Survivor's pension - Whether post-retirement spouses can be excluded from benefit - Contingent claims - Whether correct procedure is a claim for declaratory relief or a judicial review - Procedure]
-
2018 ET: Tomos v Institute and Faculty of Actuaries [Actuaries - Qualification - Equal treatment - Discrimination on grounds of nationality - Whether discrimination in jurisdiction of qualifying state - Time limits for complaint]
-
2019 Ch: Vannin Capital PCC v RBoS Shareholders Action Group [Disputes - Class actions - Securities class action - Evidence - Post settlement arrangements - Litigation funding - Whether pension fund complainant must disclose evidence -Disclosure]
-
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Communicating and Reporting Updated to reflect amendments to legislation regarding the provision of information about pooled funds and the bringing together of Pension Wise, the Pensions Advisory Service and the Money Advice Service into the Money and Pensions Service.
-
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Value for Members Updated to reflect the fact that an industry led body: The Cost Transparency Initiative, has produced standardised templates.
5 August 2019
-
European Union: Council Regulations (EU) 2019/1238 – Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European Personal Pension Product (PEPP)
31 July 2019
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 47 – Countdown Bulletin (August 2019)
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2019 – Pension Schemes Newsletter 112 [psn112]
30 July 2019
29 July 2019
-
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Flexibility - Consultation Document
-
SI 2019/1134 – The Teachers' Pensions Schemes (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update
26 July 2019
-
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Proposed Merger of the West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund - Policy Consultation
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
-
House of Commons (October 2014 onwards): Written Statements 23 July 2019 – Consultation on Pensions for NHS Clinicians (23 July 2019)
-
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Investment Governance
23 July 2019
-
House of Commons (October 2014 onwards): Written Statements 15 July 2019 – Public Service Pensions (15 July 2019)
-
Department for Education: Occupations (Teachers' Pensions) – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation Response
18 July 2019
-
SI 1975/561 – The Social Security and Family Allowances (Polygamous Marriages) Regulations 1975 Added following user request
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2019
-
2018 FTT (General Regulatory Chamber): Moore Stephens Master Trust v The Pensions Regulator [Regulation - Defined contribution scheme - Chairman's statement - Whether breach - Whether maximum fine appropriate for trivial breach - Whether legislation is ultra vires]
-
2019 USA: Sweda v University of Pennsylvania [Fiduciary duties - Fees - Whether duty to monitor fees - Duty of plan sponsor - Investments - Whether duty to monitor investments]
16 July 2019
-
Local Government Pensions Committee: LGPC Bulletin 186 – LGPC Bulletin - June 2019 [lgpcbull186]
-
2019 ECJ: European Commission v Tuerck [Transfers - Pensionable service - Years of service - Whether member joining receiving scheme is entitled to credit by value or by service]
-
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2019 following publication of various actuarial factors from 1 October 2019
15 July 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21 – FPS Bulletin 21 - June 2019 [fpsbull21]
-
2019 ET: Davda 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 Ch: PS 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 Ch: Sheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]
12 July 2019
-
The Pensions Regulator: Statements – Climate Change Joint Statement
8 July 2019
-
Eversheds Sutherland: Speedbrief 5 July 2019 – Public Sector Pensions Speedbrief: Supreme Court Refuses Government Permission to Appeal in Public Sector Age Discrimination Cases
-
Pension Protection Fund: Guidance - Insolvency Practitioners R&I Guidance Note 8 – Situations Involving New or Successor Schemes
5 July 2019
-
House of Commons (October 2014 onwards): Written Statements 4 July 2019 – Walker v Innospec Supreme Court Judgment and Response to the Survivor Benefits Review (4 July 2019)
-
2019 CA: Department of Work and Pensions v Goulding [State pension credit - Status of existing private pension provisions - Whether to be taken into account when dispute in relation to quantum of private pension]
4 July 2019
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 46 – Countdown Bulletin (July 2019)
-
Department for Digital, Culture Media & Sports/HM Treasury: Investment (Environmental, Social and Governance) – Growing a Culture of Social Impact Investing in the UK
1 July 2019
-
Eversheds Sutherland: Speedbrief 20 June 2019 – The CMA's Final Order Following its IC and FM Market Investigation
28 June 2019
-
Eversheds Sutherland: Speedbrief 17 June 2019 – More Updates Needed to Your Scheme's Statement of Investment Principles
-
Norton Rose Fulbright: Commentary June 2019 – New Standards and Accreditation System for Professional Trustees
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2019 – Pension Schemes Newsletter 111 [psn111]
-
2019 Aus: Howard v Batistich [Death benefit - Whether unmarried partner entitled to benefits on death of member - Evidence to demonstrate relationship]
27 June 2019
-
2019 USA: Great-West Life and Annuity Insurance Company v AARP [Insurer - Asset manager - Whether fiduciary obligations to members - Whether charges were excessive]
-
2019 USA: Piccioli v Teachers' Retirement System [Acquisition of a full pension after one day's service - Retrospective legislation removing such right - Whether legislation constitutional]
25 June 2019
-
2019 Jer: States 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
-
Hymans Robertson: Current Issues June 2019 – [Revising the DB funding Code - The Regulator, reviewed - Opinion puts PPF compensation levels in doubt - Ombudsman responds to High Court rebuff -Re-writing history impermissibly - Use of new cost-transparency templates 'strongly encouraged' - HMRC newsletters May 2019]
-
Pensions Policy Institute: PPI Briefing Note Number 114 – The Gender Pensions Gap - Can it be Closed?
-
Competition and Markets Authority: Investment (Investment Consultants Market) – The Investment Consultancy and Fiduciary Management Market Investigation Order 2019
-
2019 Ind: Modern Transportation Consultation Services v Central Provident Fund Commissioner [Railways scheme - Membership - Retired employee returning to work - Whether obligation to become member when working while retired]
17 June 2019
-
XPS Pensions: XPS Pensions News June 2019 – All Change for Scheme Funding?
14 June 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20 – FPS Bulletin 20 - May 2019 [fpsbull20]
-
2019 UT: FE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
-
The Pensions Regulator: Statements – New Shareholder Engagement Requirements for Trustees
-
2019 FTT (Tax): Franklin v HMRC [Taxation - Pensions liberation - Scam - Unauthorised payments charge - Unauthorised payment surcharge - Whether just and reasonable - Reliance of intermediary's assurances]
-
2019 USA: Suburban Teamsters of Northern Illinois Pension Fund v The E Company [Multi-employer plan - Withdrawal of plan sponsor - Withdrawal liability - Failure to pay]
12 June 2019
-
2019 CA: Boskovic v Staffordshire Police [Disability - Mental illness - Police - Whether assaults suffered while on duty resulted in mental illness - Whether mental illness ran in the family - Whether mental illness service related - Whether delay in making claim is a reason for refusing benefit]
-
2018 UT: Secretary of State for Work and Pensions v N (BB) [Social security - Bereavement benefit - Polygamous marriage - Whether a second wife is entitled to bereavement benefit]
10 June 2019
-
Local Government Pensions Committee: LGPC Bulletin 185 – LGPC Bulletin - May 2019 [lgpcbull185]
7 June 2019
-
The Pensions Regulator: Determination Notices 2018/19 – The Dunnes Stores (Bangor) Limited Management Pension Scheme ("the Scheme") - Determination Notice
-
The Pensions Regulator: Compliance and Enforcement Updates January - March 2019 – Compliance and Enforcement: Quarterly Bulletin January - March 2019
-
SI 2019/982 – The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
6 June 2019
-
2019 UT: Kirby 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 UT: Troudt 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 UT: Vive-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 UT: Wainwright 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 CA: Deakin 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
-
House of Commons (October 2014 onwards): Debates and Oral Answers 22 May 2019 – Pension Funds (Financial and Ethical Investments) (22 May 2019)
24 May 2019
-
Pensions Policy Institute: PPI Briefing Note Number 113 – The Impact of Pension Credit Reform for Mixed Age Couples
21 May 2019
-
Norton Rose Fulbright: Commentary May 2019 – UK Pensions: Line of Duty - Where Should it be for Employers and Trustees Providing Benefit Information to Terminally Ill Members?
-
XPS Pensions: Briefing Note 2019 No. 10 – Government Gives Go Ahead to Collective DC Schemes
-
The Pensions Regulator: Determination Notices 2018/19 – Link Pension Trustees Ltd in relation to McDonald's Franchisees Pension Scheme - Determination Notice
20 May 2019
-
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Regulator
14 May 2019
-
Cabinet Office: Public Service Pensions (Consultations) – Report on proposed amendment to the Civil Service (Other Crown Servants) Pensions Scheme Regulations 2016 (Report 2)
10 May 2019
-
Norton Rose Fulbright: Commentary April 2019 – GMP Conversion: Full Steam Ahead for Equalisation?
-
XPS Pensions: Briefing Note 2019 No. 9 – GMP Conversion Guidance Published: A Good First Step?
8 May 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19 – FPS Bulletin 19 - April 2019 [fpsbull19]
-
2019 Ch: Booth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]
3 May 2019
-
2019 USA: Cal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
-
SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
-
SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 May 2019
-
Local Government Pensions Committee: LGPC Bulletin 184 – LGPC Bulletin - April 2019 [lgpcbull184]
30 April 2019
-
Pension Protection Fund: Guidance - Trustees – Important Areas for Trustees' Action: Contingency Planning for Employer Insolvency
-
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019 – Pension Schemes Newsletter 109 [psn109]
-
2019 Ire: F v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
-
2019 Can: Sparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
-
2019 USA: Wilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]
29 April 2019
-
XPS Pensions: Briefing Note 2019 No. 8 – CMI 2018: A New Parameter to Help Pension Schemes
26 April 2019
-
Burges Salmon: Burges Salmon Legal Update 15 April 2019 – Amending Occupational Pension Schemes
-
Burges Salmon: Burges Salmon Legal Update 16 April 2019 – Occupational Defined Contribution Schemes
25 April 2019
-
Department for Work and Pensions: DWP Guides – Guidance on the Use of the Guaranteed Minimum Pensions (GMP) Conversion Legislation
-
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Government Response
-
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) – Framework for FRC Technical Actuarial Standards [tas framework] Version 2.0 (effective 18 May 2019)
24 April 2019
-
Pensions Policy Institute: PPI Briefing Note Number 112 – Automatic Enrolment Minimum Contribution Increases and Pay
17 April 2019
-
2019 Aus: Babich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]
16 April 2019
-
2019 FTT (Tax): BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [Taxation - Income tax - Investments - European Union registered pension plans - Whether necessity for domestic registration to enjoy exemption - Whether non-domestic funds enjoy exemption - Discrimination]
12 April 2019
-
House of Commons (October 2014 onwards): Written Statements 4 April 2019 – Government Response to the Pensions Dashboards Consultation (4 April 2019)
9 April 2019
-
2019 UT: Burns 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 Ch: Capita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]
5 April 2019
-
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019 – Purchase of Additional Pension - Elections on or After 1 April 2014 (Factors and Guidance)
-
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019 – Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (Post-2014 Members)
3 April 2019
2 April 2019
-
Burges Salmon: Burges Salmon Legal Update 28 March 2019 – The Pensions Regulator's Master Trust Supervision and Enforcement Policy
-
Local Government Pensions Committee: LGPC Bulletin 183 – LGPC Bulletin - March 2019 [lgpcbull183]
1 April 2019
-
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 18 – FPS Bulletin 18 - February 2019 [fpsbull18]
28 March 2019
-
Institute & Faculty of Actuaries: Actuarial Profession Standards APS X1 – APS X1 Applying Standards to Actuarial Work [apsx1] Version 1.1
27 March 2019
-
Local Government Pensions Committee: LGPC Bulletin 182 – LGPC Bulletin - March 2019 - Annual Update [lgpcbull182]
-
Professional Trustee Standards Working Group: Guidance - Trustees – Standards for Professional Trustees of Occupational Pension Schemes
25 March 2019
-
Burges Salmon: Burges Salmon Legal Update 18 March 2019 – Consultation on Introducing New Fair Deal into the Local Government Pension Scheme
-
Burges Salmon: Burges Salmon Legal Update 20 March 2019 – Pension Scheme Consolidators or 'Superfunds'
-
Norton Rose Fulbright: Commentary March 2019 – The Pensions Regulator's Annual Funding Statement 2019
21 March 2019
-
Burges Salmon: Burges Salmon Legal Update 11 March 2019 – Pensions Regulator Looks Ahead to Compulsory Long Term Funding Targets (LFTs)
-
XPS Pensions: XPS Pensions News March 2019 – Risk Management - Are You Getting Value or Just Ticking the Boxes?
20 March 2019
-
The Pensions Regulator: Determination Notices 2018/19 – Handley Ash Retirement Benefits Scheme - Determination Notice
19 March 2019
-
Eversheds Sutherland: Speedbrief 12 March 2019 – UK Pensions Speedbrief: Greater Expectations - The Pensions Regulator's Annual Funding Statement
-
XPS Pensions: XPS News Alert March 2019 – TPR Introduces Long-term Funding Target
-
The Pensions Regulator: Statements – Annual Funding Statement 2019 for Defined Benefit Pension Schemes
18 March 2019
-
Hymans Robertson: Current Issues March 2019 – [Stronger Regulator to protect DB schemes - Defined contribution pensions: investments and consolidation - Regulator highlights recent DB funding interventions - DWP to issue guidance on 'GMP equalization' - PPF update - Cold-calling ban in effect - HMRC newsletters]
-
Civil Service Pensions: Civil Service Pensions – Principal Civil Service Pension Scheme (Amendment) Scheme 2019
14 March 2019
-
SI 2019/546 – The Pensions Increase (Review) Order 2019
-
2018 Aus: Australian Securities and Investments Commission v Westpac Securities [Advice - Guidance - Default roll-over - Whether efficient, honest and fair - Personal pensions - Regulation - Whether advice in breach of regulations - Consolidation - Consolidation of superannuation products]
-
2019 USA: Frommert v Conkright [Benefits - Members leaving sponsor's employ and subsequent rehiring - Whether entitled to double payment of benefits - Interest on claims - Level of interest payable]
-
2019 USA: Scottsdale Insurance v Byrne [Investments - Negligence - Breach of statutory duty - Investment manager - Asset manager - Insurance policy - Whether exclusions from insurance policy are applicable]
13 March 2019
-
Norton Rose Fulbright: Commentary February 2019 – Trustees' Investment Duties and ESG Factors
-
2019 Ch: Airways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]
12 March 2019
-
2019 CA: Spirit Energy Resources v Marathon Oil [Contributions - Contributions by sponsor - Joint venture - Deficit - Liability of joint sponsors - Whether liability for overheads includes liability to remedy deficit - Whether payment of unexpected deficits authorised by agreement]
11 March 2019
8 March 2019
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 44 – Countdown Bulletin (March 2019)
-
HM Treasury: Directions 14 February 2019 – The Public Service Pensions (Valuations and Employer Cost Cap) (Amendment and Savings) Directions 2019
-
Local Government Pensions Committee: LGPC Bulletin 181 – LGPC Bulletin - February 2019 (2) [lgpcbull181]
7 March 2019
-
SI 2019/455 – The Public Service Pensions Revaluation Order 2019
5 March 2019
-
SI 2019/383 – The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
4 March 2019
-
2018 SC: Williams v Swansea University Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability - Whether payment of pension reduced because of change to part-time status resulted in discrimination]
-
SI 2019/378 – The Police and Firefighters' (Pensions etc) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations are included in this update.
-
SSI 2019/68 – The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
28 February 2019
-
SI 2019/373 – The Guaranteed Minimum Pensions Increase Order 2019
18 February 2019
-
SSI 2019/46 – The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
15 February 2019
11 February 2019
-
2018 USA: Bevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
-
2018 USA: DeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
-
2018 Aus: Macras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
-
2018 USA: Scott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
-
SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.
8 February 2019
-
2016 Can: Carleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
-
2018 USA: Carmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]
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]
5 February 2019
-
Norton Rose Fulbright: Commentary January 2019 – Reasons to be Cheerful
4 February 2019
-
Burges Salmon: Burges Salmon Legal Update 31 January 2019 – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members
31 January 2019
-
Hymans Robertson: Current Issues January 2019 – [Supervision of DB consolidation 'superfunds' - GMP equalization: conversion route clarified - Green light for pensions dashboards - PPF finalizes levy rules for 2019/20 - Draft ‘no deal’ Brexit legislation revised to fix investment gaffe - No disability discrimination against part-timer - Auto-enrolment earnings limits New CEO for the Pensions Regulator - HMRC newsletters December 2018]
30 January 2019
-
Burges Salmon: Burges Salmon Legal Update 17 January 2019 – CMA Confirms Investment Consultancy Reforms
-
Burges Salmon: Burges Salmon Legal Update 24 January 2019 – What Should Pension Trustees do About Overpayments?
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2018
-
XPS Pensions: Briefing Note 2019 No. 5 – Making Sense of GMP Conversion
29 January 2019
-
2018 Aus: Bullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
-
2018 Aus: Folmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
-
2018 Can: Proulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]
23 January 2019
-
XPS Pensions: Briefing Note 2019 No. 3 – New 'SAPS 3' Mortality Tables - A Confusing Message?
-
XPS Pensions: Briefing Note 2019 No. 4 – PPF Confirms Details of the 2019/20 Levy
22 January 2019
-
Eversheds Sutherland: Speedbrief 3 January 2019 – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
-
Eversheds Sutherland: Speedbrief 14 January 2019 – Expected Life Assurance Schemes - Time to Revisit?
-
XPS Pensions: Briefing Note 2019 No. 1 – Ten Key Dates for 2019
-
XPS Pensions: Briefing Note 2019 No. 2 – Auto-enrolment: Minimum Requirements to Increase - Are You Ready?
-
XPS Pensions: XPS Pensions News December 2018 – GMP Equalisation:Time to Take Stock?
18 January 2019
-
Norton Rose Fulbright: Commentary December 2018 – How to Equalise GMPs - High Court Decision in the Lloyds Case
15 January 2019
-
2018 USA: Lerbakken v Sieloff and Associates [United States - Divorce - Qualified Domestic Relations Order - Whether retirement assets not separated by a qualified Domestic Relations Order protected in bankruptcy]
-
2018 USA: The New York Times Company v Newspaper and Mail Deliverers'-Publishers' Pension Fund [Multi-employer scheme - Deficit - Withdrawal of employer - Appropriate discount rate to calculate deficit]
11 January 2019
-
2018 UT: McLarry v The Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
-
2018 CA: Ministry of Justice v Merry [Pensionable service - Pensionable earnings - Weekend working or overtime - Whether pensionable - Civil service pension]
-
2018 USA: Moreno v Deutsche Bank [Investments - Fees - Investment management fees - Plan sponsor as investment manager - Whether fees reasonable - Settlement agreement]
10 January 2019
-
2018 QB: R (on the application of Harvey) v Haringey London Borough [Co-habitation - Survivor's pension - Whether refusal to pay a survivor's pension to a cohabitee amounted to discrimination - Discrimination - Judicial review - Local government pension scheme]
-
2018 UT: Salih v The Pensions Regulator [The Pensions Regulator - Regulation - Determination Notice - Prohibition on being trustee - Whether right to privacy before final determination]
9 January 2019
-
2018 FTT (Tax): McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]
8 January 2019
-
2018 QB: Berkeley 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 CA: Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]
20 December 2018
-
SI 2018/1396 – The Privacy and Electronic Communications (Amendment) (No 2) Regulations 2018 These Regulations are in the process of being edited.
18 December 2018
-
SI 2018/1366 – The Local Government Pension Scheme (Miscellaneous Amendment) Regulations 2018 These Regulations are in the process of being edited.
-
Burges Salmon: Burges Salmon Legal Update 14 December 2018 – A New Regulatory Agenda for the Pensions Sector
5 December 2018
-
2018 USA: Manhattan Ford Lincoln v UAW Local 259 Pension Fund [Multi-employer plan - Group plan - Withdrawal of plan sponsor - Employer contributions - Whether withdrawal liability was actuarially justifiable - Appropriate discount rates - Whether 'risk-free' rate is appropriate]
-
2018 USA: Pension Benefit Guaranty Corporation v Findlay Industries [Funding - Underfunding - Deficit - Liability to government insurer - Pension Benefit Guaranty Corporation - Debt due to insurer - Successor liability - Whether successor trust is liable - Single-employer plans]
4 December 2018
-
XPS Pensions: Briefing Note 2018 No. 15 – DC Governance: Under an Ever-Brighter Spotlight
-
2018 Aus: Amaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
-
2018 USA: Wengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]
3 December 2018
-
2018 USA: Chendes 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 USA: Pearce 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 USA: Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]
29 November 2018
-
Department for Work and Pensions: DWP Transfer Scheme – The SFGB (Property, Rights and Liabilities) Transfer Scheme 2019 - Draft Transfer Scheme
28 November 2018
-
2018 USA: Hipsher v Los Angeles County Employees Retirement Association [Benefits - Forfeiture of benefits - Felony occurring in the performance of official duties - Whether forfeiture constitutional - Whether breach of contractual rights]
26 November 2018
-
Eversheds Sutherland: Speedbrief 22 November 2018 – UK Pensions Speedbrief: From Brussels with Love: IORP II - Scheme Governance and Cross-border
-
2018 USA: Heavenly Hana v Hotel Union & Hotel Industry of Hawaii Pension Plan [Funding - Contributions - Multi-employer plan - Sale and purchase of plan sponsor - Whether successor purchaser continues to be liable for liabilities]
-
2018 Can: Lubianesky v Gazdag [Common-law marriages - Unmarried spouses - Co-habitation - Whether pensions sharing applies to unmarried spouses - Divorce - Canada - Human rights]
-
2018 Ch: Sogefi Filtration v Havard [Procedure - Equal treatment - Rectification - Compromise agreement - Sanctioning of agreement by the court]
23 November 2018
-
2018 Ch: Caribonum Pension Trustee v Pelikan Hardcopy Production [Funding - Guarantee by sponsor - Pension Protection Fund levy guarantee - Whether notice by way of a legal opinion can limit extent of guarantee]
-
2013 ECJ: DKV Belgium v Association belge des consommateurs Test-Achats [Health insurance - Premiums - Indexation to medical costs - Whether increase in rates imposed by provider contravenes cross-border services requirement of European Union law]
-
2018 ECJ: European Commission v Belgium [Citizens of non-EU states - Single permit directive - Cross-border social security rights - Whether Member State can impose requirements additional to the Directive]
-
2018 ECJ: Instituto Nacional de la Seguridad Social (INSS) v Crespo Rey [Migrant workers - Contribution periods to social security arrangements - Period of employment in Switzerland - Whether domestic pension should be reduced to take account of periods of employment in Switzerland - Voluntary additional contributions]
-
2018 SC: McLaughlin [Equal treatment - Survivor's benefits - Social security - Discrimination - Widowed Parent's Allowance - Whether restricted to married and civil partners only - Human rights]
22 November 2018
-
Norton Rose Fulbright: Commentary November 2018 – Pensions Briefing - Ombudsman Case Review - Ours IS to Reason Why
-
XPS Pensions: Briefing Note 2018 No. 14 – Implementing IORP II in the UK
21 November 2018
-
2018 QB: R (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]
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]
14 November 2018
-
Hymans Robertson: Current Issues November 2018 – [Budget 2018: Pensions Aspects - Judge Says GMP Equalization is Obligatory -PPF Response to Hampshire Ruling - Improving the Quality of DB Pension Transfer Advice]
13 November 2018
-
2018 UT: Burns 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
-
Finance (No 3) Bill 2017/19 [Bill 282] (1 November 2018) Bill as introduced
-
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 ECJ: O'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 Ch: Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]
6 November 2018
-
XPS Pensions: Briefing Note 2018 No. 13 – GMP Equalisation: Light at the End of the Tunnel?
5 November 2018
-
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2018
2 November 2018
-
Burges Salmon: Burges Salmon Legal Update 2 November 2018 – Court Confirms GMPs Must be Equalised: The Landmark Lloyds Bank Case
1 November 2018
-
2018 ECJ: Grenville Hampshire v Board of the Pension Protection Fund [Insolvency - Pension deficit - Pension Protection Fund - Compensation - European Union Insolvency Directive - Limit on compensation - Whether reduction of 67% in benefits was legal]
31 October 2018
-
XPS Pensions: Briefing Note 2018 No. 12 – DWP Confirms New Investment Duties for Trustees
30 October 2018
-
Pensions Policy Institute: PPI Briefing Note Number 110 – Lost Pensions: What's the Scale and Impact?
26 October 2018
-
Burges Salmon: Burges Salmon Legal Update 10 October 2018 – Pensions Law and Regulation Timeline 2018 - 2019
-
XPS Pensions: Briefing Note 2018 No. 10 – PPF Consultation on the 2019/20 Levy
-
XPS Pensions: Briefing Note 2018 No. 11 – CJEU Rules PPF Compensation is Inadequate
25 October 2018
-
SI 2018/1103 – The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
-
SI 2018/1102 – The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
24 October 2018
-
Eversheds Sutherland: Speedbrief 10 October 2018 – Public Sector Pensions: "Technical" Changes to LGPS Regulations
-
2018 Ch: Unipart Group v UGC Pension Trustees [Scheme merger - Terms of unified scheme - Error in drafting - Whether rectification to be granted - Procedure - Representative beneficiary order]
18 October 2018
2 October 2018
-
SI 2018/1029 – The Financial Guidance and Claims Act 2018 (Commencement No 3 and Transitory Provisions (Modification)) Regulations 2018 The effects of these Regulations will be included in a future update.
28 September 2018
-
Pensions Policy Institute: PPI Briefing Note Number 108 – Do Default Investment Strategies Align with Members' Needs?
27 September 2018
-
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
-
SI 2018/1030 – The Occupational Pension Schemes (Master Trusts) Regulations 2018 [master trusts] This Statutory Instrument has been made in substitution of SI 2018/983 which did not reflect the correct version of that SI as laid in draft and approved by Parliament.
21 September 2018
-
2018 ECJ: Instituto Nacional de la Seguridad Social v Marques [Cross-border benefits - Whether state pension benefits should be reduced where in receipt of state pension from another state - Whether a disability pension paid after retirement is to be regarded as a retirement pension]
-
2018 ECJ: Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
18 September 2018
-
2018 Ct Sess: Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]
17 September 2018
-
2018 ECJ: MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]
14 September 2018
13 September 2018
-
HM Treasury: Directions 6 September 2018 – The draft Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) Directions 2018
6 September 2018
-
SI 2018/965 – The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.
31 August 2018
-
2015 Ct Sess: Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]
30 August 2018
-
2018 Ct Sess: Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]
24 August 2018
-
Norton Rose Fulbright: Commentary August 2018 – Pensions Briefing: Fines for Not Keeping Up with The Pensions Regulator's Quality Standards on Chairs' Statements
-
XPS Pensions: Briefing Note 2018 No. 07 – Equitable Life - Is the End Near?
-
XPS Pensions: Briefing Note 2018 No. 08 – Is it Time for Collective DC?
-
XPS Pensions: Briefing Note 2018 No. 09 – Are Your DC Members Getting Value for Money?
-
2018 USA: Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
-
2018 USA: Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]
23 August 2018
-
2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]
21 August 2018
-
2017 Aus: LLUN 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
-
2018 USA: Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
-
2018 USA: Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]
17 August 2018
-
2018 USA: Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
-
2018 USA: Indiana Electrical Workers Pension Benefit Fund v ManWeb Services [Plan sponsor liability - Multi-employer plan - Liability of successor company - Whether purchaser of former employer's business creates plan sponsor liability for purchaser]
16 August 2018
-
2018 USA: Chamber of Commerce of the United States of America v United States Department of Labor [Investments - Fiduciary - The Fiduciary Rule - Whether investment managers subject to fiduciary rule - Whether constitutional - Whether subject to overriding legislation]
-
2018 PO: Ms Y [Divorce - Pension sharing - Duty of trustees to implement pensions sharing order - Small self-administered scheme - Whether illiquid investment abrogated duty to implement sharing]
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 Aus: Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]
9 August 2018
-
2018 USA: McGlynn 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
-
2018 USA: Haley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
3 August 2018
-
2018 Aus: Sharma 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
-
2018 Gue: M v St Anne's Trustees [Trusts - Transactions by trust - Whether voidable by the court where transaction made in error of the legal position and consequences - Rule in Hastings-Bass - QROPS - Qualifying recognised overseas pension scheme - Rules for fiduciary rectification]
31 July 2018
-
Burges Salmon: Burges Salmon Legal Update 24 July 2018 – Enforcing Pension Obligations: The Pensions Regulator Needs a Flexible Time Limit
-
Norton Rose Fulbright: Commentary July 2018 – Pensions Briefing: A Stronger Pensions Regulator - The DWP's Consultation on Increasing Regulatory Sanctions
-
XPS Pensions: Briefing Note 2018 No. 04 – Will Pension Fund Investments Go Green?
27 July 2018
-
XPS Pensions: XPS News Alert July 2018 – CMA Decision - What it Means for Pension Schemes