New & Recently Amended Documents

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


20 July 2018
19 July 2018
2018 CA Palestine Solidarity Campaign v Secretary of State for Communities and Local Government [Investments - Public sector pension fund - Government advice on political intervention in investment decision making - Whether valid]
18 July 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
17 July 2018
2018 SC Newcastle upon Tyne Hospitals NHS Foundation Trust v Haywood [Early retirement pension - Date of entitlement - Timing of notice - Whether remained in employment until notice of redundancy actually read - Whether entitled to early retirement pension without actuarial reduction]
16 July 2018
Draft Provisions for Finance Bill 2018-19 (6 July 2018) Accompanying Explanatory Notes and TIIN are also included in this update: see the editorial note at the beginning of this document.
13 July 2018
Draft Regulations The draft Occupational Pension Schemes (Master Trusts) Regulations 2018 (June 2018) This draft SI supersedes the draft of the same title which was laid before Parliament and published in May 2018.
12 July 2018
The Pensions Regulator: Codes of Practice No 15  Authorisation and Supervision of Master Trusts - Code of Practice No 15  [tpr code 15] Presented to Parliament pursuant to Section 91(5) of the Pensions Act 2004. Draft to lie before Parliament for forty days, during which time either House may resolve that the code be not made.
11 July 2018
SSI 2018/216 The Firemen's Pension Scheme (Amendment) (Scotland) Order 2018 The amendments made by this Order are included in this update
06 July 2018
PO-14790  Mr L [PO-14790] Determinations from March 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Interpretation Act 1978  [ia78] Amended by the European Union (Withdrawal) Act 2018
05 July 2018
04 July 2018
03 July 2018
SSI 2018/216 The Firemen's Pension Scheme (Amendment) (Scotland) Order 2018 The amendments made by this Order will be included in a future update.
02 July 2018
European Union (Withdrawal) Act 2018  [euwa18] Please note that this document is still in the process of being edited. Amendments made by this Act will be included in a future update.
29 June 2018
2018 USA Laborer's Pension Fund v Miscevic [Benefits - Forfeiture - Murder - Murder while insane - Whether automatic forfeiture by virtue of state law is overcome by federal law protecting pension rights]
The Pensions Regulator: Codes of Practice No 13 (Second Issue)  Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits  [tpr code 13] Updated on the TPR website to include information relating to changes to pensions legislation that are directly relevant to this code of practice.
28 June 2018
2018 USA Marshall v Northrop Grumman [Investments - Fiduciary obligations - Whether investment management charges excessive - Whether plan sponsor is fiduciary - Whether individual members of committee are liable]
2018 USA Sacerdote v New York University [Investments - Defined contribution plan - Fiduciary obligations - Whether duty to use bargaining power of plan sponsor and trustees to improve investment management terms - Whether basis for class action]
27 June 2018
26 June 2018
2017 Ire Lehane v Coady [Bankruptcy - Ireland - Whether pensions vests in Official Assignee - Whether reaching normal retirement age vests property in Official Assignee]
2018 USA First Citizens Bank and Trust v Blue Ox [Insolvency - Bankruptcy - Whether post-judgment contributions to an IRA, 401(k) plan, and a College 529 Plan are exempt from execution]
25 June 2018
22 June 2018
21 June 2018
2017 Aus Innes v AAL Aviation Membership of pension plan - Whether induced by misrepresentation - Whether negligent mis-statement, negligence, breach of contract or deceit
2018 USA Santomenno v Transamerica Life Insurance Investments - Fees - Costs - Whether fund manager and administrator has fiduciary duty to charge the lowest possible fees
20 June 2018
2017 Aus Hellessey v MetLife Insurance Benefits - Disablement - Total and Permanent Disablement (TPD) - Evidence
19 June 2018
2017 USA Sweda v University of Pennsylvania [Investments - Fees - Whether fees were excessive - Whether breach of statutory obligations - Whether performance of funds showed breach of fiduciary obligations to take care]
2017 USA Johnson v Delta Airlines [Investments - Fees - Asset managers' fees - Whether trustees should be required to use institutional funds rather than retail funds - Whether fiduciary obligation to use bargaining power to reduce costs and fees - Class action - Whether jurisdiction]
2017 USA Sun Life Assurance Company of Canada v Jackson [Divorce - Death benefits - Nominations - Whether failure to amend nomination is overcome by a domestic relations order]
2017 USA Teets v Great-West Life and Annuity Insurance Company [Investments - Fiduciary obligations - Whether insurer or asset manager owes fiduciary obligations to a plan member - Burden of proof]
18 June 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
13 June 2018
Multi-employer Pension Schemes Bill 2017/19 [Bill 156] (24 January 2018) Private Members' Bill (under the Ten Minute Rule). Published June 2018
2017 USA Williby v Aetna Life Insurance Co [Disability benefits - Delegation of exercise of discretion to insurer - Whether insurer has discretion to refuse benefits - Procedure - Whether court must review de novo - Conflict of laws - Whether state law pre-empts federal law]
12 June 2018
2018 EAT Dowokpor v Ministry of Justice [Benefits - Discrimination - Part-timers - Time-limits]
2018 CCC Davy v 01000654 Limited [Transfers - Advice - Whether advice to transfer was negligent - Whether claim for negligent advice was time-barred - Limitation Acts - When time starts to run - Whether advisers had duty to advise on time-limits]
International Accounting Standards Board: International Accounting Standard IAS 19  Employee Benefits  [ias19] Updated to include amendments made by "Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)", published in February 2018.
11 June 2018
08 June 2018
2018 QB Marathon Oil UK v Centrica Resources [Joint venture - Pension liabilities - Proportionate costs - Whether the participants liable to meet a share of a proportion of deficit recovery charges (DRCs) in respect of a defined benefit pension scheme]
House of Lords/House of Commons: Joint Committee on Statutory Instruments  Reports of the Joint Committee on Statutory Instruments Twenty-fifth Report of Session 2017-19, discussing the Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (2018/530) and the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 (2018/537) added.
07 June 2018
2017 Can BMS v JMS [Divorce - Financial distribution - Valuation of assets - Disposition of increase in pensions value]
2017 USA WestRock v Pace Industry Union-Management Pension Fund [Multi-employer scheme - Funding - Scheme in distress - Contributions on withdrawal by plan sponsor - Whether valid]
01 June 2018
Data Protection Act 2018  [dpa18] Amendments made by this Act are included in this update.
31 May 2018
30 May 2018
2018 Ch Barclays Bank Reconstruction [Sponsor - Corporate reconstruction of sponsor - Spin-off of principal employer - Court approval - Considerations for the court - Procedure]
29 May 2018
2018 FTT (Tax) SIPPCHOICE v HMRC [Tax - Contributions - Self-invested personal pension plan - Whether deductible - Whether allowable - Contributions in specie - Whether a debt]
25 May 2018
24 May 2018
Data Protection Act 2018  [dpa18] Please note that this document is still in the process of being edited. Amendments made by this Act will be included in a future update.
2017 FTT (Tax) Browne v HMRC [Tax - Transfers - Whether transfer gave rise to an unauthorised payment surcharge - Appeal - Time limits for appeal - Whether reliance on adviser who failed to comply was grounds for late appeal - Procedure]
2018 ET Engel v Ministry of Justice [Benefits - Part-time employees - Membership - Whether part-time judges denied membership of judicial pension system amount to discrimination against part-time employees - Quantum of loss - Methodology - Appropriate remedy - Discrimination - Equal treatment]
2018 FTT (Tax) Goodrum v HMRC [Income Tax - Procedure - Jurisdiction of tribunal - Partial incapacity pension - Whether a letter from HMRC saying that a sum was not taxable was an assessment giving rise to a right of appeal]
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
23 May 2018
2017 EAT Parker v MDU Services [Discrimination - Equal treatment - Correct comparator - Reduction for part-time employment - Correct level of reduction]
22 May 2018
SI 1998/1870 The Individual Savings Account Regulations 1998  [isa 98] Added following user request
Financial Guidance and Claims Act 2018  [fgca18] Amendments made by this Act are included in this update.
21 May 2018
2018 CA Air Products v Cockram [Discrimination - Age discrimination - Incentive plan - Procedure - Retirement exception on forfeiture of plan on resignation - Whether age cap amounted to discrimination]
18 May 2018
2017 A-G MB v Secretary of State for Work and Pensions (AG) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
2017 QB Crowden v QBE Insurance (Europe) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
17 May 2018
2018 QB Boskovic v Chief Constable of Staffordshire Police [Benefits - Disability pension - Injury award - Police pension plan - Statutory pension plan - Whether cost of a later review of disability is a permissible factor in deciding to decline review]
16 May 2018
2017 FTT (Tax) Youngman v HMRC [Tax - Inland Revenue - Tax relief on lifetime allowance - Whether application can be made out of time if the cause was poor advice - Procedure - Appeal procedure]
2018 CA Shannan v Viavi Solutions UK [Documentation - Appointment of principal employer - Whether appointment validly made - Effect on subsequent amendments to documents]
15 May 2018
SI 2018/576 The Firefighters' Pension Scheme (Wales) (Amendment) Regulations 2018 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 May
14 May 2018
11 May 2018
Financial Guidance and Claims Act 2018  [fgca18] Amendments made by this Act will appear in a future update.
SI 2018/576 The Firefighters' Pension Scheme (Wales) (Amendment) Regulations 2018 Amendments made by these Regulations will be included in a future update.
2018 Ch The Pensions Regulator v Payae [Fraud - Pensions liberation - Recovery of transfers paid - Powers of The Pensions Regulator - Whether need to prove dishonesty]
2018 Mag The Pensions Regulator v Chappell [Pensions Regulator - Pensions Act 2004 s72 - Defendant accused of refusing or neglecting to provide information or documents to Pensions Regulator]
10 May 2018
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 2018/19; the increase in the standard lifetime allowance; updated content relating to automatic enrolment; the requirements introduced by the Pensions Act 2014 and subsequent regulations in relation to the disclosure of transaction costs and administration charges; and increased detail regarding Pension Schemes Act 2017 provisions in relation to the regulation of master trusts.
09 May 2018
2017 FTT (Tax) OCO v HMRC [Employee benefit trusts - Whether bona fide - Tests of whether a sham - Loans to members - Tests of bona fide]
2015 Fam JS v RS [Divorce - Financial settlement - Pension share - Whether court will vary an agreement that the parties consider fair - Whether court will accept the valuation of an independent expert]
04 May 2018
2017 Ch United Biscuits (Pension Trustees) v HMRC [Taxation - Value added tax - Charges for investment management - Difference in treatment of services by insurers and non-insurers - Whether distinction valid under European law]
02 May 2018
2017 Ch Beaton v PPF [Insolvent scheme - Entry into Pension Protection Fund - Compensation - Level of compensation - Whether cap on compensation applies to benefits transferred in from another scheme]
SI 2018/537 The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
01 May 2018
27 April 2018
SI 2018/530 The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) 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.
2018 EAT Sargeant v London Fire and Emergency Planning Authority [Equal treatment - Discrimination - Age discrimination - Change of Normal Pension Age - If discrimination, whether justifiable]
2018 EAT The Lord Chancellor v McCloud [Discrimination - Equal Treatment - Age discrimination - Sex discrimination - Whether implementing new registered scheme to take the place of an unregistered scheme amounted to discrimination]
2018 Ch Wedgwood Pension Plan Trustees v Salt [Amendment - Modification - Whether later amendment in compliance with restrictions in earlier deed - Protection of acquired rights]
26 April 2018
25 April 2018
2018 Ch British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Level of indexation - Whether specified index can be changed - Retail Price Index - RPI - Consumer Prices Index - CPI - Whether historic index had become inappropriate]
House of Lords/House of Commons: Joint Committee on Statutory Instruments  Reports of the Joint Committee on Statutory Instruments Nineteenth Report of Session 2017-19, discussing Occupational Pension Schemes (Administration and Disclosure)(Amendment) Regulations 2018 (SI 2018/233), added.
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 A-G and 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
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