New & Recently Amended Documents

The following list is a selection of materials added to, or recently amended, on Perspective.


24 April 2018
SI 2018/493 The Local Government Pension Scheme (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.
23 April 2018
20 April 2018
PO-3495  Mr N [PO-3495] Determinations from February 2018 can be found under "The Pensions Ombudsman" in the Table of Documents.
19 April 2018
SI 2018/493 The Local Government Pension Scheme (Amendment) Regulations 2018 Please note that these Regulations are still in the process of being edited. Amendments made by these Regulations will be included in a future update.
18 April 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
17 April 2018
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated to reflect various changes on GOV.UK in April. Update includes the addition of page PTM103500 and pages PTM113249 to PTM113270.
16 April 2018
13 April 2018
2017 Ch London Borough of Enfield v Jossa [Benefits - Right of set-off for criminal behaviour - Public sector pension fund - Whether legal - Appeal from determination of the Pensions Ombudsman]
2017 Ch Smith v Sheffield Teaching Hospitals [Pensions Ombudsman - Deputy Pensions Ombudsman - Ombudsman award - Award for non-financial injustice - Powers of Ombudsman - Procedure - Maladministration]
12 April 2018
Data Protection Bill 2017/19 [Bill 190] (22 March 2018) Bill as amended in Public Bill Committee. Please note this document is still in the process of being edited.
11 April 2018
06 April 2018
HM Revenue & Customs: HMRC Guides  Rates and Allowances: Pension Schemes Rates, allowances and duties updated for the tax year 2018 to 2019.
05 April 2018
04 April 2018
03 April 2018
PO-15708  Ms Y [PO-15708] Determinations from January 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
29 March 2018
28 March 2018
2017 ECJ BT Pension Scheme v HMRC [Investments - Taxation - Dividends - Foreign Income Dividends - Whether UK pension scheme entitled to tax credits on foreign income dividends]
27 March 2018
26 March 2018
Burges Salmon: Burges Salmon Legal Update 21 March 2018  White Paper: Protecting Defined Benefit Pension Schemes Our thanks to Burges Salmon for allowing us to carry the "Burges Salmon Legal Update" series in our Commentary collection.
23 March 2018
22 March 2018
21 March 2018
20 March 2018
2017 Ire PC v Minister for Social Protection [State pension - Contributory pension - Imprisonment of beneficiary - Whether pension can be suspended during imprisonment - Human rights]
19 March 2018
Finance Act 2018  [fa18] Amendments made by Sch 3 are included in this update.
16 March 2018
Finance Act 2018  [fa18] Please note that this document is still in the process of being edited. Amendments made by this Act will appear in a future update.
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] Public service pensions increases multiplier tables added to Table 8. Profit, employment and pension income/earned income added to HMRC statistics.
15 March 2018
House of Lords/House of Commons: Joint Committee on Statutory Instruments  Reports of the Joint Committee on Statutory Instruments This new document contains the relevant parts of selected reports from the Joint Committee on Statutory Instruments from the 2015/16 Parliamentary session onwards.
2017 FTT (Tax) Eden v HMRC [Investments - Loans to plan sponsor - Whether loans needed to be registered at Companies House to be effective - Whether failure to register had the effect of making them unauthorised payments - Taxation]
2017 ECJ Zaniewicz-Dybeck v Pensionsmyndigheten [European Union - Cross-border aggregation of rights - Calculation of pension - Whether cap can be applied in accordance with local rules]
14 March 2018
2017 UT All Metal Services v The Pensions Regulator [Regulation - Annual return to The Pensions Regulator - Failure to file return - Whether fact the scheme no longer exists was a valid defense]
12 March 2018
09 March 2018
08 March 2018
Pension Protection Fund: Levy Determinations - 2018/19 2018/19  Deficit-Reduction Contributions Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19  Contingent Asset Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19  Insolvency Risk Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19  Transformation Appendix Updated to make policy intention clearer and to further confirm submission processes.
06 March 2018
05 March 2018
02 March 2018
01 March 2018
The Pensions Regulator: 21st Century Trusteeship  21st Century Trusteeship Part 4 Trustee Training and Improving your Knowledge added
28 February 2018
27 February 2018
26 February 2018
23 February 2018
Finance (No 2) Bill 2017/19 [HL Bill 86] (22 February 2018) Bill as introduced in the House of Lords. Selected provisions only.
22 February 2018
2017 Can Melis v Zwanenburg [Divorce - Status of pension - Whether capital or income - Double dipping]
2017 USA Thomason v Metropolitan Life [Benefits - Disability benefits - Provision that disability benefits to cease on receipt of pension - Whether transfer of pension arrangements amounts to receipt of benefits]
21 February 2018
2017 Sh Ct G v G [Divorce - Pensions sharing - Pensions sharing order - Compliance by trustees - SIPP - Self-invested personal pension - Insufficient liquid investment to be able to comply]
2017 ECJ Kleinsteuber v Mars [Benefits - Accrual - Part-timers - Discrimination - Equal treatment]
2017 Ct Sess Malcolm v Dundee City Council [Unfair dismissal - Loss of pension rights - Level of proof required]
20 February 2018
2017 UT Secretary of State for Work and Pensions v HY(RP) [Equal treatment - Discrimination - Gender - Gender recognition - Transgender - State pension ages - Whether requirement for gender recognition certificate is valid - Retrospection]
2017 FTT (Tax) Jackson v HMRC [Taxation - Lifetime allowance charge - Enhanced protection - Time limits - Whether valid excuse for missing time limits]
2017 SC McDonald v McDonald [Divorce - Statutory interpretation - Matrimonial property - What proportion of pension rights falls within definition of matrimonial property - Whether reference to 'membership' in regulations means 'active membership' ]
2017 CA Williams v University of Swansea Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability benefits - Ill-health early retirement - Whether treatment which confers advantages on a disabled person, but would have conferred greater advantages had his disability arisen more suddenly, amounts to 'unfavourable treatment' within s 15 of the Equality Act 2010]
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated on GOV.UK in February to reflect the change to the money purchase annual allowance amount from 6 April 2017 as introduced in Finance (No 2) Act 2017.
16 February 2018
15 February 2018
Data Protection Bill 2017/19 [HL Bill 77] (10 January 2018) Bill as amended in Public Bill Committee. Please note that this Bill is still in the process of being edited.
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
14 February 2018
13 February 2018
PO-11352  Dr A [PO-11352] Determinations from December 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
12 February 2018
09 February 2018
08 February 2018
07 February 2018
06 February 2018
PO-18295  Professor N [PO-18295] Determinations from November 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
05 February 2018
02 February 2018
01 February 2018
SI 2018/95 The Pension Protection Fund (Compensation) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.
31 January 2018
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] This update includes the enactment of legislation putting into effect the reduction in the Money Purchase Annual Allowance; the extension of the requirement for independent advice in relation to transfers to schemes which are not salary-related, but offer some guarantees; the legislation dealing with the Pensions Advice Allowance; details of the charge cap on automatic enrolment default funds; and details of the changes to the requirements affecting Qualifying Recognised Overseas Pension Schemes and the overseas transfer charge.
29 January 2018
SI 2018/95 The Pension Protection Fund (Compensation) (Amendment) Regulations 2018 This document is in the process of being edited. Amendments made by these Regulations will be included in a future update.
26 January 2018
2016 Aus Mercer Superannuation (Australia) v Billinghurst [Trustees - Decision making - Fair and reasonable - Where Tribunal set aside decision of trustee and remitted the matter to the trustee for reconsideration whether trustee had regard to preferences of employer as to basis for valuing pensions to be commuted to lump sums - Whether Tribunal found that trustee adopted valuation of Plan Actuary who had advised the employer on options for terminating plan and bases for valuing the pensions to be commuted to lump sums - Whether Tribunal erred in approaching its task primarily as a form of judicial review of the trustee's decision]
2017 Can Barber v Manufacturers Life [Disability pension - Procedure - Complaints - Whether arbitration clause under a collective bargaining agreement binding on a member of the group]
2017 USA Osberg v Foot Locker [Variation of scheme - Cash balance plan - Whether members and employees given sufficient information to understand the change in benefit structure - Whether change was effective - Summary plan description - Whether misleading - Whether statute of limitation provisions apply - Whether court has power to reform plan]
2017 USA Jones v Singing River Health Services Foundation [Funding - Underfunding - Class action - Payment of legal fees in class action]
24 January 2018
2017 USA Advocate Health Care Network v Stapleton [Regulation - Exemption for church plans - Whether plans need to be established by a church or whether the exemption applied more widely]
2017 Can Boucher v Ontario (Superintendent Financial Services) [Benefits - Early retirement - Transfers - Whether member has the right to demand transfer of rights from workplace pension scheme]
2017 USA DiCarlo v County of Monterey [Salary - Pensionable salary - Longevity performance stipend - Whether pensionable]
2017 USA Prime Healthcare Services v United Nurses [Procedure - Collective bargaining agreement - Closure of pension scheme - Whether arbitration clause applied or whether statutory overrode]
23 January 2018
22 January 2018
19 January 2018
18 January 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
16 January 2018
15 January 2018
11 January 2018
2017 USA Boling v Public Employment Relations Board [Pension benefits - Benefits offered to employees - Whether benefit plans can be changed for new employees by a public sector employer where collectively bargained plans in place]
2017 USA Clark v Duke University Investments - Administration - Fiduciary obligations - Whether choice of 400 funds provided excessive choice and involved excessive expense
2017 Can Tibbetts v Murphy [Personal injury - Damages - Whether state pension benefits deductible from damages payable]
2017 Can Walter Energy Canada Holdings [Insolvency - Deficit - Funding - Whether liability for sponsor to be carried by other companies in a group - International law - Conflict of laws - Cross-border groups]
10 January 2018
09 January 2018
03 January 2018
02 January 2018
22 December 2017
21 December 2017
20 December 2017
2017 UT Medplant v The Pensions Regulator [The Pensions Regulator - Procedure - Appeal against determination - Appointment of trustee - Whether regulator has power to appoint trustee - Whether scheme is a trust scheme if not a trust scheme on the face of the documents]
2017 Ch Dalriada Trustees v Bluefin Trustees [Trusteeship - Appointment of independent trustee by the Pensions Regulator - Whether appointment sufficient to cover assets not directly held by the fund but which might be held in trust for the fund - Whether need for court appointment where scheme alleged not to be occupational]
2017 EAT University of Sunderland v Drossou [Damages - Week's pay - Whether week's pay includes employer pension contributions]
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated to reflect various changes on GOV.UK in December.
15 December 2017
14 December 2017
PO-17199  Mr S [PO-17199] Determinations from October 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
13 December 2017
12 December 2017
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
07 December 2017
05 December 2017
PO-1918  Mr D [PO-1918] Determinations from September 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
01 December 2017
Finance (No 2) Bill 2017/19 [Bill 134] (28 November 2017) Bill as introduced in the House of Commons. Selected provisions only.
29 November 2017
28 November 2017
27 November 2017
24 November 2017
PO-9460  Mr F [PO-9460] Determinations from August 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
22 November 2017
2017 USA Brotherson v Putnam Investments [Investments - Investment management - Revenue sharing - Fees - Whether asset manager can share fees with administrator - Whether fiduciary obligation to reduce fees]
21 November 2017
PO-10355  Mr S [PO-10355] Determinations from July 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
2017 Can Alberta Motor Association v Gladden [Fraud - Vulnerability of pension to sequestration or attachment - Forfeiture - Canada - Whether statutory prohibition on alienation can be overcome by contract]
2017 USA Hitchcock v Cumberland University [Defined contribution plan - Contributions - Employer contributions - Reduction of contributions - Unilateral reduction of employer contributions - Whether statutory breach - Disputes - Procedure - Whether necessary to exhaust internal dispute resolution procedures before application to the court - Jurisdiction of the court]
2017 USA Tatum v RJR Pension Investment Committee [Investments - Investment in sponsor employer - Defined contribution plan - Sale of investments - Whether sold at inappropriate time - Whether members can sue plan sponsor]
20 November 2017
Finance (No 2) Act 2017  [fa17(2)] Selected provisions only
2017 USA Malone v TIAA [Fiduciary - Asset Manager - Administrator - Whether fiduciary - Revenue sharing - No revenue sharing if plans changed administrator - Whether breach of statutory duty]
17 November 2017
2017 Ch Baugniet v Capita Employee Benefits (Teachers' Pensions) [Transfers - Transfer payments - Transfer from private to public sector scheme - Delay in transfer - Change of discount rate during delay - Whether damages for maladministration]
2017 ECJ Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]
16 November 2017
15 November 2017
14 November 2017
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 16A-16D)
HM Revenue & Customs: HMRC Tax Manuals BIM46000  Specific Deductions: Pension Schemes  [bim46000] Updated to include links to the Pensions Tax Manual
13 November 2017
PO-10747  Mrs N [PO-10747] Determinations from June 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
10 November 2017
Finance Bill 2017/19 [HL Bill 71] (1 November 2017) Bill as introduced in the House of Lords. Selected provisions only.
SI 2017/1084 The Teachers' Pensions Schemes (Miscellaneous Amendments) Regulations 2017 Amendments made by these Regulations are included in this update
09 November 2017
SI 2017/1084 The Teachers' Pensions Schemes (Miscellaneous Amendments) Regulations 2017 Amendments made by these Regulations will be included in a future update
08 November 2017
2016 Gue The A Ltd FURBS [Funded unapproved retirement benefits scheme (FURBS) - Assets and investments - Dislcosure - Divorce - Whether trustees subject to disclosure for the benefit of a divorcing spouse]
07 November 2017
2016 Ch Engineering Construction Industry Training Board v Swift [Benefits - Hybrid Scheme - Whether closure of membership of defined benefit section triggered Pension Act s75 provisions requiring immediate payment of deficit]
06 November 2017
2017 FTT (Tax) Tipping v HMRC [Tax - Tax relief on contributions - Enhanced protection for contributions - Lifetime allowance - Whether late notification - Cause of delay]
03 November 2017
2017 FTT (Tax) Aim (Perth) v HMRC [Small scheme - Investments - Taxation - Scheme sanction charge]
02 November 2017
2017 FTT (Tax) Clark v HMRC [Taxation - Self-invested personal pension - Unauthorised transfer - Unauthorised investments - Transfers - Unauthorised payment charge - Unauthorised payments surcharge]
01 November 2017
2017 CA IBM United Kingdom Holdings v Dalgleish [Amendments - Modification - Whether reduction of benefits by employer breaches duty of good faith to employees and members]
31 October 2017
Finance Bill 2017/19 [Bill 116] (24 October 2017) Bill as amended in Committee. Selected provisions only.
2017 QB Palestine Solidarity Campaign v Secretary of State for Communities [Investments - Public sector pension schemes - Policy - Investment strategy - Whether reflects government policy - Whether public sector pension schemes can adopt political concerns when investing]
26 October 2017
25 October 2017
Pendragon
Perspective
Art of pensions
Wilmington