New & Recently Amended Documents

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


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
HM Revenue & Customs: HMRC Tax Manuals EIM11813, EIM15000, EIM45000 and EIM74000  Employment Income Manual  [eim] EIM45705 and EIM45760 updated by amendments published in 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
21 August 2017
18 August 2017
17 August 2017
16 August 2017
15 August 2017
PO-8134 & PO-8136  Mr and Mrs N [PO-8134 & PO-8136 ] Determinations from March 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
14 August 2017
11 August 2017
07 August 2017
2017 CA FDR v Dutton [Variation - Modification - Indexation - Whether amendment applies to future accruals only, or two all accruals - Statutory protection of members' rights - Whether protection applies to annual calculation or to compound calculation of effect of variation]
2017 CA Harrod v West Midlands Police [Discrimination - Equal treatment - Age discrimination - Class action - Whether redundancy programme which selects older employees for retirement is discriminatory]
04 August 2017
03 August 2017
01 August 2017
SI 1991/1304 The Police Pensions (Additional Voluntary Contributions) Regulations 1991 (S)  [police avc (s)] Added after user request. This version of the 1991 Regulations applies to Scotland only.
SI 1992/129 The Firemen's Pension Scheme Order 1992 (S)  [fire 92 (s)] Added after user request. This version of the 1992 Order applies to Scotland only.
31 July 2017
28 July 2017
27 July 2017
SI 1991/1304 The Police Pensions (Additional Voluntary Contributions) Regulations 1991 (E/W)  [police avc (e/w)] Added after user request. This version of the 1991 Regulations applies to England and Wales only. A version that applies to Scotland will be added to Perspective shortly.
25 July 2017
24 July 2017
SI 2017/774 The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017 Amendments made by these Regulations are included in this update.
21 July 2017
SI 2017/774 The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2017 Amendments made by these Regulations will be included in a future update.
20 July 2017
17 July 2017
13 July 2017
2017 CA Newcastle upon Tyne NHS Foundation Trust v Haywood [Employment - Termination of employment - Date of termination - Posting of notice - Effect on pension rights]
12 July 2017
2016 CA Gleeds v Briggs [Documentation - Deeds - Whether validly executed - Whether compromise possible on consequences - Whether breach of Pensions Act 1995 s91 when compromise agreed]
11 July 2017
10 July 2017
07 July 2017
06 July 2017
05 July 2017
2017 USA Knowlton v Anheuser-Busch Companies Pension Plan [Mergers and acquisitions - Corporate reconstructions - Spin offs & Whether change of contro - Whether members entitled to enhanced benefits on spin off]
2017 USA Tussey v ABB [Investments - Fiduciary obligations - Whether breach - Whether loss even if breach - Legal fees]
03 July 2017
30 June 2017
2017 ECJ Secretary of State for Work and Pensions v Tolley [Disability living allowance - Whether gives credits for state pension - Whether gives credits while living abroad]
2017 USA Barchock v CVS Health Corporation [Investments - Performance - Whether complaint can be made on poor performance where performance does not meet industry averages]
2017 ECJ European Commission v Frieberger [Appeal - Civil Service - Officials - Change of status - Raising retirement age - Decision refusing the revaluation of reclamation rights to pension - Ne ultra petita - Error of law - Obligation to state reasons]
2017 USA Jones v Singer River Health Services Foundation [Disputes - Litigation - Underfunded plan - Arbitration clause - Whether arbitration clause applied to third parties]
29 June 2017
28 June 2017
27 June 2017
26 June 2017
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
Pendragon
Perspective
Art of pensions
Wilmington