New & Recently Amended Documents

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


25 March 2019
22 March 2019
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
21 March 2019
20 March 2019
19 March 2019
The Takeover Panel: The Takeover Code  The City Code on Takeovers and Mergers  [takeover] Revised version - amendments effective from 1 April 2019
18 March 2019
15 March 2019
14 March 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
2019 Ch Airways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]
12 March 2019
PO-19996  Miss Y [PO-19996] Determinations from January 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 Ch Coats UK Pension Scheme Trustees v Styles [Benefits - Increases - Indexation - Rate of increases - Whether amendment to repeat prior HMRC limits is permissible and effective]
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]
2019 Ch Universities Superannuation Scheme v Scragg [Ill-health retirement benefits - Rights of trustees to make decisions on question of partial or total incapacity - Pensions Ombudsman - Appeal from Pensions Ombudsman - Balance of powers of trustees]
11 March 2019
08 March 2019
07 March 2019
06 March 2019
2018 CA The Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]
05 March 2019
SI 2019/418 The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
04 March 2019
SI 2019/383 The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 Amendments made by these Regulations will be included in a future update.
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]
SSI 2019/68 The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
01 March 2019
SI 2019/378 The Police and Firefighters' (Pensions etc.) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations will be included in a future update.
28 February 2019
27 February 2019
26 February 2019
SSI 2019/68 The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations will be included in a future update.
25 February 2019
PO-19257  Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
22 February 2019
21 February 2019
20 February 2019
18 February 2019
15 February 2019
SSI 2019/46 The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 This document is in the process of being edited. Amendments made by these Regulations will be included in a future update.
13 February 2019
Finance Act 2019  [fa19] Selected provisions only
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
12 February 2019
PO-17066  Mr D [PO-17066] Determinations from November 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
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.
08 February 2019
SI 2019/192 The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation will be included in a future update.
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]
07 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]
06 February 2019
PO-14863  Mr W, Mr H, Mr S and Mr E [PO-14863 ] Determinations from October 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
05 February 2019
2018 UT Clark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]
04 February 2019
2018 CA British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Cost of living index - Whether scheme permits change to choice of index - Whether obligation to use RPI rather than CPI]
01 February 2019
31 January 2019
30 January 2019
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]
28 January 2019
25 January 2019
24 January 2019
23 January 2019
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
22 January 2019
21 January 2019
18 January 2019
2018 CA HMRC v Parry (Staveley) [Inheritance tax - Transfer of pension rights before outcome of terminal illness - Whether transforms transfer into taxable arrangement]
15 January 2019
2018 USA Rozo v Principal Life Insurance Company [Investments - Guaranteed investment contracts - Whether terms were oppressive and in breach of statutory obligations - Whether asset manager or insurer is a fiduciary]
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]
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 Davis v Washington University in St Louis [Fees - Costs - Value for money - Whether bundled services are permissible under fiduciary obligations of trustees - Investments - Loans to members - Whether prohibited under US law]
11 January 2019
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]
2018 UT McLarry v The Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
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]
09 January 2019
2018 FTT (Tax) McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]
08 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]
07 January 2019
2018 QB British Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
2018 CA Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]
04 January 2019
2018 Ch Lloyds Banking Group Pensions Trustees v Lloyds Bank (No 2) [Discrimination - Equalisation - Contracting-out - Provision of state pension benefits through a private arrangement - Guaranteed minimum pensions - GMPs - Method of equalisation]
02 January 2019
21 December 2018
20 December 2018
19 December 2018
PO-15248  Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
18 December 2018
17 December 2018
14 December 2018
13 December 2018
12 December 2018
11 December 2018
10 December 2018
07 December 2018
06 December 2018
05 December 2018
Draft Regulations The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (December 2018) This replaces the version published in October 2018 (and contains revisions to the text of regulation 29).
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]
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]
04 December 2018
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]
03 December 2018
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 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 Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]
30 November 2018
29 November 2018
28 November 2018
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]
27 November 2018
26 November 2018
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]
2018 USA Commonwealth of Kentucky v Bevin [Pensions reform - Legislation - Constitutional law - Whether pensions reform bill complied with constitutional requirements]
23 November 2018
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 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]
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]
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 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]
22 November 2018
21 November 2018
2018 FTT (Tax) Bella Figura v HMRC [Investments - Loans - Tax - Small self-administered scheme (SASS) - Whether plan approved by authoritiesUnauthorised payments - Scheme sanction charge]
2018 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]
20 November 2018
19 November 2018
2018 FTT (Tax) Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]
16 November 2018
15 November 2018
14 November 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
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]
08 November 2018
2018 SC Barnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
2018 FTT (Tax) Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
2018 Ch Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]
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]
07 November 2018
06 November 2018
05 November 2018
02 November 2018
PO-14508  Mr R [PO-14508] Determinations from August 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
01 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]
2018 Ch Lloyds Banking Group Pensions Trustees v Lloyds Bank [Equal treatment - Discrimination - How to equalise - Different state and workplace benefits - 'Guaranteed minimum pensions' - Equalisation methods] Please note that we are still in the process of editing this judgment.
31 October 2018
30 October 2018
29 October 2018
26 October 2018
The Pensions Regulator: Guidance - Code-related Guidance No 13  Investment Governance Sections on Social Impact Investment and Patient Capital added
The Pensions Regulator: Guidance - Regulatory Guidance  DB Investment 4 DB Growth Assets: sections on Social Impact Investment and Patient Capital added
25 October 2018
SI 2018/1102 The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
SI 2018/1103 The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
24 October 2018
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]
23 October 2018
SI 2018/1103 The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations will be included in a future update
SI 2018/1102 The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 These Regulations are still in the process of being edited. Amendments made by these Regulations will be included in a future update.
19 October 2018
18 October 2018
17 October 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
16 October 2018
15 October 2018
12 October 2018
11 October 2018
04 October 2018
03 October 2018
Financial Guidance and Claims Act 2018  [fgca18] The effects of SI 2018/1029 are included in this update.
02 October 2018
01 October 2018
28 September 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] Updated tables PEN3, PEN4 and PEN5 to include 2017 data. Added tables PEN7 and PEN8.
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.
Pendragon
Perspective
Art of pensions
Wilmington