New & Recently Amended Documents

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


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 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 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 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 ECJ Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]
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]
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
19 October 2017
17 October 2017
2017 FTT (Tax) Twaite v HMRC [Taxation - Lifetime Allowance - Enhanced Protection - Time limits - Reasonable excuse for missing time limits for notification to HMRC - Whether adviser's mistake is reasonable excuse - Lifetime allowance charge]
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 16A-16D)
16 October 2017
2017 CA Amin v Amin [Divorce - Overseas divorce - Financial relief - Pension rights - Whether partial or total transfer of pension rights]
10 October 2017
09 October 2017
05 October 2017
2017 SC Walker v Innospec [Equal treatment Discrimination - Same sex spouse - Same sex partner - Benefits - Whether anti-retrospection clause in UK equality legislation breaches provisions of EU law]
03 October 2017
02 October 2017
2017 SC O'Brien v Ministry of Justice [Equal treatment - Part-time worker - Retirement after the entry into force of the Part-Timers' Directive - Whether under the directive, taken together with national law, to an occupational pension based on his length of service, periods of service which were completed before the directive entered into force should be taken into account]
29 September 2017
26 September 2017
21 September 2017
20 September 2017
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] This update includes the new pension advice allowance and the reduction in the money purchase annual allowance, both of which have been reinstated in the latest Finance Bill; amending regulations extending the requirement to ensure that some transfers other than from safeguarded rights are advised; further measures to impede pension scams; and new rules to impose a charge cap on certain schemes and ban recovery of some costs on others.
19 September 2017
PO-8920  Mr E [PO-8920] Determinations from May 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
18 September 2017
15 September 2017
14 September 2017
13 September 2017
Draft Finance Bill Provisions (13 September 2017) Draft legislation relating to pension tax registration published on GOV.UK (September 2017).
12 September 2017
SI 2017/888 The Firefighters' Pension Scheme (England) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.
HM Revenue & Customs: HMRC Tax Manuals PTM010000  Pensions Tax Manual  [ptm] Updated to reflect various changes on GOV.UK in September.
11 September 2017
SI 2017/888 The Firefighters' Pension Scheme (England) (Amendment) Regulations 2017 Amendments made by these Regulations will be included in a future update.
08 September 2017
Finance Bill 2017/19 [Bill 102] (6 September 2017) Finance Bill 2017/19, as introduced to the House of Commons for the 2017–19 session [Bill 102]. Selected provisions only.
05 September 2017
2017 USA Schieber v Commissioner of Internal Revenue [Insolvency - Whether a pension is an asset to be computed in the insolvency - Bankruptcy]
2017 Ch Dalriada Trustees v McAuley [Trustees - Breach of trust - Pensions liberation - Claim against former trustees by replacement trustees - Investments - Breach of duty of care in relation to investments]
2017 Can Sabean v Portage La Prairie Mutual Insurance [Insurance - Deductions - Damages for injuries - Tortfeasor's insurance coverage inadequate to cover award - Insured's policy endorsement stipulating that amounts recoverable under 'any policy of insurance providing disability benefits or loss of income benefits or medical expense or rehabilitation benefits' must be deducted from shortfall of damages award in determining amount payable by insurer - Whether Canada Pension Plan was a 'policy of insurance providing disability benefits' within meaning of the endorsement]
04 September 2017
2017 CA Bradbury v BBC [Benefits - Amendments - Whether benefit amendments were within the employer's powers - Whether breach of duty of confidence and good faith]
01 September 2017
31 August 2017
PO-12296  Mr H [PO-12296] Determinations from April 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
30 August 2017
2017 Ch Thales UK v Thales Pension Trustees [Indexation - Change of index from RPI to CPI - Whether rules permitted the change - Application to the court for determination on powers to amend]
24 August 2017
23 August 2017
2017 Ch Earnshaw v Prudential Assurance [Benefits - Calculations - Whether maladministration of pension scheme - Whether damages against administrator - Whether damages in breach of contract and negligence in respect of alleged breaches of duty - Procedure - Defendant application for summary judgment in respect of part of claim - Whether application should be allowed - Limitation on equal treatment claims - Whether mediation encouraged before proceedings for summary judgment]
22 August 2017
Pendragon
Perspective
Art of pensions
Wilmington