New & Recently Amended Documents

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


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 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 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 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 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]
2017 ECJ Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]
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
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
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