New & Recently Amended Documents

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


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.
24 September 2018
21 September 2018
2018 ECJ Instituto Nacional de la Seguridad Social v Marques [Cross-border benefits - Whether state pension benefits should be reduced where in receipt of state pension from another state - Whether a disability pension paid after retirement is to be regarded as a retirement pension]
2018 ECJ Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
20 September 2018
19 September 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
18 September 2018
2018 Ct Sess Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]
17 September 2018
2018 ECJ MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]
14 September 2018
SI 2018/997 The Police and Firefighters' Pensions (Amendment) Regulations 2018 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
13 September 2018
12 September 2018
SI 2018/988 The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018 These Regulations are still in the process of being edited. Amendments made by these Regulations will be included in a future update.
11 September 2018
SI 2018/983 The Occupational Pension Schemes (Master Trusts) Regulations 2018  [master trusts] These Regulations are still in the process of being edited. Amendments made by these Regulations will be included in a future update.
07 September 2018
06 September 2018
SI 2018/965 The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.
05 September 2018
SI 2018/965 The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations will be included in a future update.
04 September 2018
2018 Ch G4S Trustees v G4S [Benefits - Funding - Scheme closure - Liabilities - Multi-employer scheme - Scheme closed to new members - Pensionable service - s75 liabilities - Whether the existence of the final salary link meant that the employed deferred members were or were not in 'pensionable service' as statutorily defined - Procedure - Part 8 application]
03 September 2018
31 August 2018
2015 Ct Sess Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]
30 August 2018
2018 Ct Sess Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]
29 August 2018
24 August 2018
2018 USA Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
2018 USA Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]
23 August 2018
PO-12763  Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
2018 Can Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]
21 August 2018
2017 Aus LLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]
2018 USA Divane v Northwestern University [Defined contribution plans - Investments - United States - Whether invested in prohibited transactions - Whether sponsor is a fiduciary - Fiduciary duties]
2018 USA Ariana M v Humana Health Plan of Texas [Medical benefits - Health plan - Eating disorder - Discretion - Exercise of discretion - Delegation of discretion to administrator - Whether delegation of discretion is valid]
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] Interest rates for Inheritance Tax updated (Table 31)
20 August 2018
2018 USA Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
2018 USA Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]
17 August 2018
2018 UT Granada UK Rental and Retail v The Pensions Regulator (Box Clever) [Funding - Deficit - Financial Support Direction issued by The Pensions Regulator - Whether reasonable - Whether abandonment - Whether retrospective powers of a regulator]
2018 USA Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
2018 USA Indiana Electrical Workers Pension Benefit Fund v ManWeb Services [Plan sponsor liability - Multi-employer plan - Liability of successor company - Whether purchaser of former employer's business creates plan sponsor liability for purchaser]
16 August 2018
2018 USA Chamber of Commerce of the United States of America v United States Department of Labor [Investments - Fiduciary - The Fiduciary Rule - Whether investment managers subject to fiduciary rule - Whether constitutional - Whether subject to overriding legislation]
2018 PO Ms Y [Divorce - Pension sharing - Duty of trustees to implement pensions sharing order - Small self-administered scheme - Whether illiquid investment abrogated duty to implement sharing]
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
15 August 2018
10 August 2018
2018 FTT (Tax) Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
2017 Aus Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]
09 August 2018
2018 CA British Airways v Airways Pension Scheme Trustee [Benefits - Inflation protection - Index used - Change of index from retail prices index to consumer prices index - Trustee discretion to augment benefits - Extent of use of discretion - Whether trustees had right to use discretion to reverse impact of change of index - Whether the trustees had validly exercised the power of amendment contained the trust deed when they conferred on themselves a power to review and at their discretion increase the annual rate of pension payable under the scheme beyond what would otherwise be permitted under the rules]
2018 USA McGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]
08 August 2018
PO-4066  Mr W [PO-4066] Determinations from June 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
2018 USA Haley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
2018 A-G Hampshire v PPF [Insolvency - Pensions Protection Fund - Level of protection - Whether Insolvency Directive requires minimum levels of compensation]
06 August 2018
PO-18604  Mr D [PO-18604] Determinations from May 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
03 August 2018
2018 Aus Sharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]
02 August 2018
Pendragon: Pensions Reference Materials  Statistics and Other Information  [stats] Bank of England base rates updated (Table 22)
01 August 2018
2018 Gue M v St Anne's Trustees [Trusts - Transactions by trust - Whether voidable by the court where transaction made in error of the legal position and consequences - Rule in Hastings-Bass - QROPS - Qualifying recognised overseas pension scheme - Rules for fiduciary rectification]
31 July 2018
30 July 2018
27 July 2018
26 July 2018
2018 Ch Burgess v BIC UK [Benefits - Increases - Whether validly granted - Reasons for increases - Whether valid - Overpayments]
25 July 2018
PO-11613  Mr S [PO-11613] Determinations from April 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
24 July 2018
2018 Ch The Pensions Regulator v Strathmore Medical Practice [Auto-enrolment - Declaration of compliance - Failure to file - Penalty - Whether reasonable]
23 July 2018
2018 QB Evans v Chief Constable of Cheshire Constabulary [Benefits - Disability benefits - Disability - Whether permanent - Whether injury sustained in course of duty - Whether benefit payable]
2018 FTT (Tax) McCormack v HMRC [Taxation - Unauthorsied payments by registered pension scheme - Loans to members - Whether tax charge just and reasonable in the circumstances]
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.
Pendragon
Perspective
Art of pensions
Wilmington