New & Recently Amended Documents

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


22 June 2017
21 June 2017
20 June 2017
16 June 2017
PO-14680  Mr S [PO-14680] Determinations from February 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
15 June 2017
13 June 2017
12 June 2017
2017 QB Marathon Asset Management v Seddon [Investments - Asset management - Employment - Employment contract - Whether claim by asset manager against former employee - Client information]
2017 UT HMRC v Sippchoice [Income tax - Scheme sanction charges - Unauthorised payments - FA 2009 s 269 - Whether scheme administrator reasonably believed that no unauthorised payment was being made - Whether previous tribunal erred in its interpretation and application of the test of reasonableness - Whether previous tribunal made an error of law in its findings of fact]
08 June 2017
2017 QB Fisher v Chief Constable of Northumbria [Police - Injury pension - Reduction - Grounds for reduction - Procedure - Judicial review - Backdating]
2017 ET Sargeant v London Fire and Emergency Planning Authority [Discrimination - Age discrimination - Equal treatment - Provision of pension benefits differing according to age of employees as part of transitional arrangements - Whether breach of anti-discrimination laws]
07 June 2017
2017 FTT (Tax) Morgan Lloyd Trustees v HMRC [Tax - Income tax - Scheme sanction charges - Unauthorised payments surcharge - Investments - Tangible movable property - Whether printing presses were immovable - Whether tax penalties excessive and in breach of human rights]
2017 Ct Sess Knight v Sedgwick Noble Lowndes [Equal treatment - Equalisation - Whether correctly implemented - Whether claim against advisers - Professional negligence - Barber window]
06 June 2017
2017 CA NHS Business Services Authority v Young [Pensions Ombudsman - Appeal - NHS Pension Scheme - Public sector scheme - Defined Benefit scheme - Disability benefit - Degenerative condition - Whether caused by conditions of employment - Eggshell skull principle]
2017 Fam Goyal v Goyal (No 3) [Divorce - Pension overseas - Whether English rules can be applied to foreign pension rights]
2017 FTT (Tax) Arens v HMRC [State pensions - National Insurance Contributions - Class 2 contributions - Failure to pay contributions - Whether failure to pay contributions was due to ignorance or error - Whether ignorance or error was due to failure to exercise reasonable care]
2017 QB Denning v Greenhalgh Financial Services [Personal pension - Advice - Subsequent advice - Dispute - Whether second adviser should have advised on negligence of first adviser]
05 June 2017
2017 SC Brewster [Judicial review - Equal treatment - Discrimination - Survivor's pension - Unmarried partner - Nomination - Failure to nominate - Whether discriminatory - Public sector scheme]
02 June 2017
01 June 2017
2017 Ch British Airways v Airways Pension Scheme Trustee [Trustees - Trustee discretion - Indexation - Pension increases - Inflation protection - Change of government index - Amendment - Whether improper purposes involved in amending rules to introduce power to grant discretionary increases]
25 May 2017
24 May 2017
23 May 2017
2017 USA Chamber of Commerce of the United States of America v Hugler [Legislation - Delegated legislation - Fiduciary rule - Whether proposed introduction of fiduciary rule for advisers was constitutional]
22 May 2017
2016 USA Pension Benefit Guaranty Corporation v Findlay [Insolvency - Group liability to state insurer - Whether purchasers of assets of insolvent sponsor of defined benefit plan can be regarded as part of the sponsor's group and therefore liable]
19 May 2017
2016 Can Dudumas v Superintendent of Financial Services [Benefits - Claim for additional benefits - Claim dismissed - Costs against member - When awarded]
18 May 2017
2014 Cook Minister of Cook Islands Superannuation Fund v Arorangi Timberland [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
2016 USA Prather v Sun Life [Benefits - Death benefits - Benefits payable on accident - Whether death after surgery after accident was a result of surgery or accident - Burden of proof]
2016 USA Rosen v Prudential Retirement (Ferguson Enterprises Retirement Plan) [Investments - Fiduciary obligations of fund managers - Fiduciary obligations of plan sponsors - Whether wide choice of funds, some with higher fees, is breach of fiduciary obligations - Whether revenue-sharing involves breach of fiduciary obligations]
2016 USA Hall v Elected Officials Retirement Plan [Benefits - Judges' pensions - Constitutional promise - Whether legal to amend constitution to reduce judges' pensions]
16 May 2017
15 May 2017
2016 PC Barrow v St Lucia [Benefits - Year of service - Judges - St Lucia - Eastern Caribbean Supreme Court - Whether need to complete ten years of service to be eligible - Legitimate expectation]
2016 PC Arorangi Timberland v Cook Islands National Superannuation Fund [State pensions - Constitutionality - Discrimination - Foreign workers - whether return of contributions to foreign workers on their return was discriminatory - Whether breach of national constitution]
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] This update includes changes to tax and NI bands and related details for the tax year 2017/18; the withdrawal of the reduction in the Money Purchase Annual Allowance following the announcement of a general election; details of the Pensions Advice Allowance; finalised details of the revised treatment from April 2017 of salary sacrifice arrangements; and updated requirements relating to cross-border pension provision.
12 May 2017
2015 USA Fidelity ERISA Float Litigation [Trustee - Fiduciary obligations - Trustee acting as asset manager - Whether float account in breach of fiduciary obligations]
2016 Can Tibbett & Britten Group Canada Inc v Sobeys Inc [Mergers and acquisition - Reversal of merger - Liability to fund plan - Whether first employer retained liability for pension deficit relevant to period of service granted during ownership of second employer]
2016 Can Bricklayers Pension Plan v Information and Privacy Commissioner, Ontario [Freedom of information - Disclosure - Plan documents - Financial information - Whether confidential]
11 May 2017
2016 Can Kalawarny Estate v Fife [Divorce - Separation - Common law marriage - Death of partner - Whether entitled to division of pension benefits]
2016 USA Disney ERISA Litigation [Investments - Defined contribution plan - Choice of investments - Choice included mutual fund with a single investment - Whether breach of plan rules]
10 May 2017
Finance Act 2017  [fa17] All amendments made by Schedules 3 and 4 are included in this update.
09 May 2017
The Takeover Panel: The Takeover Code  The City Code on Takeovers and Mergers  [takeover] Revised version - amendments effective from 2 May 2017
08 May 2017
05 May 2017
2016 Can Korfage v The Queen [Tax - Internationa - Exchange rate - Taxation levels - Tax exempt amounts - Date at which tax exempt amounts arises]
04 May 2017
Finance Act 2017  [fa17] Amendments made by this Act to the Finance Act 2004 are included in this update. Other amendments made by this Act will be included in a future update.
Pension Schemes Act 2017  [psa17] Amendments made by this Act are included in this update.
02 May 2017
Finance Act 2017  [fa17] This Act is still in the process of being edited. Amendments made by this Act will be included in a future update. Selected provisions only.
28 April 2017
Pension Schemes Act 2017  [psa17] Please note that this Act is still in the process of being edited. Amendments made by this Act will be included in a future update.
2016 Can McKearney-Morgan v Morgan [Divorce - Pensions sharing - Canada - Nova Scotia - Conflict of laws - Whether limit on amount of sharing]
2016 SA Ndaba v Ndaba [Divorce - South Africa - Community property - Whether pensions can form part of community property - Pension sharing - Whether non-family courts had jurisdiction]
27 April 2017
2016 USA Kelley v Fidelity Management Trust Company [Class action - Investments - Fiduciary duties - Whether temporary cash holdings should have been interest-bearing - Whether fiduciary obligation to plan where funds held for member]
25 April 2017
24 April 2017
20 April 2017
19 April 2017
2016 FTT (Tax) White v HMRC [Self-invested personal pension - Investments - Loan to member - Unauthorised payment charge]
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated to reflect various changes on GOV.UK in April.
18 April 2017
2016 CC Hogg v Crutes [Divorce - Advice - Whether lawyers gave sufficient and appropriate advice in relation to the allocation of pension rights between husband and wife - Evidence]
2017 UT Danvers v HMRC [Self-invested personal pension - Investments - Unauthorised payment charge - Whether payable]
2017 UT HMRC v Parry (Staveley) [Transfers - Inheritance tax - Whether transfer of funds to a personal pension plan was a transfer of value - Inheritance Tax Act 1984, s 3(1) and s 10 - Whether deceased's omission to take lifetime pension benefits to be treated as a disposition and transfer of value and subject to inheritance tax]
13 April 2017
2016 UT SW v Secretary of State for Work and Pensions [State benefits - State pension credit - Age of recipient - Proof of age - Naturalized British subject - Whether passport of previous and current jurisdiction is proof of age]
2017 FTT (Tax) O'Mara v HMRC [Taxation - Unauthorised payment surcharge - Use of investment scheme - Scheme promoted by unauthorised persons - Whether just and reasonable to impose surcharge]
2016 FTT (Tax) Wheels Common Investment Fund Trustees v HMRC [Taxation - value added tax - VAT on services - VAT on investment management services - Procedural - Whether amendment to claim amounts to new claim]
12 April 2017
11 April 2017
10 April 2017
06 April 2017
04 April 2017
03 April 2017
31 March 2017
2015 Aus Morrison v Commissioner of Taxation [Tax - Small self-administered scheme - Investments - Loan from scheme to members - Whether sham transaction]
30 March 2017
29 March 2017
28 March 2017
PO-13932  Dr S [PO-13932] Determinations from January 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
27 March 2017
24 March 2017
23 March 2017
21 March 2017
20 March 2017
Finance (No 2) Bill 2016/17 [Bill 156] (14 March 2017) Bill as introduced to the House of Commons for the 2016-17 session. Selected provisions only.
19 March 2017
17 March 2017
16 March 2017
15 March 2017
14 March 2017
13 March 2017
SI 2017/347 The Employers' Duties (Implementation) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.
SI 2017/297 The Pensions Act 2014 (Commencement No 10) Order 2017 The effects of this Order are included in this update.
10 March 2017
SI 2017/297 The Pensions Act 2014 (Commencement No 10) Order 2017 The effects of these Regulations are in the process of being edited.
SI 2017/347 The Employers' Duties (Implementation) (Amendment) Regulations 2017 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
09 March 2017
07 March 2017
PO-11719  Mrs R [PO-11719] Determinations from December 2016 can be found under "The Pensions Ombudsman" in the Table of Documents
06 March 2017
03 March 2017
02 March 2017
01 March 2017
PO-9477  Mr R [PO-9477] Determinations from November 2016
28 February 2017
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9412  Security and Sustainability in Defined Benefit Pension Schemes Amended labelling to Figure 2 and third bullet point in paragraph 106 so it refers to Figure 9 instead of Figure 8.
27 February 2017
24 February 2017
23 February 2017
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017)  Framework for FRC Technical Actuarial Standards  [tas framework] The "revised TASs" were issued in December 2016 and replace the "original TASs" with effect from 1 July 2017
22 February 2017
21 February 2017
20 February 2017
17 February 2017
16 February 2017
Pension Schemes Bill 2016/17 [Bill 140] (9 February 2017) Bill as amended in Public Bill Committee. Please note that this document is still in the process of being edited.
15 February 2017
14 February 2017
13 February 2017
10 February 2017
PO-8356  Mr S [PO-8356] Determinations from October 2016
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated to reflect various changes on GOV.UK in January.
09 February 2017
08 February 2017
03 February 2017
02 February 2017
01 February 2017
31 January 2017
30 January 2017
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] This update includes the reduction in the Money Purchase Annual Allowance with effect from April 2017; the revised treatment from April 2017 of salary sacrifice arrangements for some employment benefits; the details of Lifetime ISAs, updated for the latest government announcements regarding withdrawal penalties; the updated requirements relating to overseas pension schemes; and details of the planned introduction of increased regulatory provisions for master trusts under the Pension Schemes Bill.
27 January 2017
26 January 2017
24 January 2017
20 January 2017
19 January 2017
18 January 2017
17 January 2017
16 January 2017
13 January 2017
12 January 2017
Pension Protection Fund: Policy Documents  2017/18 Levy Policy Statement Published together with updated Levy Determination 2017/18 documents
09 January 2017
06 January 2017
05 January 2017
04 January 2017
2016 UT Hill v The Pensions Regulator Regulation - Procedure - The Pensions Regulator - Determination Notice - Prohibition of trustee - Prohibition Order - Time to appeal - Whether time limits to be applied
2016 Ch Saga Group v Paul Mistake - Rectification - Documentation - Pensionable salary - Final pensionable salary - Summary judgment - Procedure - Whether hearing should be in camera
2016 CA Barnardo's v Buckinghamshire Retail Prices Index - Consumer prices Index - RPI - CPI - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated
03 January 2017
23 December 2016
Pendragon Announcement: Christmas Break
The Pendragon office will be closed from the afternoon of Friday 23 December 2016 until Tuesday 3 January 2017.
May we take this opportunity to wish all our users a very happy Christmas and prosperous New Year. To view our seasonal greeting, click here.