New & Recently Amended Documents

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

19 July 2019
SI 2019/1134 – The Teachers' Pensions Schemes (Amendment) Regulations 2019 These Regulations are in the process of being edited. Amendments will be included in a future update.
Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
18 July 2019
Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 30 June 2019
The Pensions Regulator: Statements  – Single Code of Practice Statement
2018 FTT (General Regulatory Chamber)Moore Stephens Master Trust v The Pensions Regulator [Regulation - Defined contribution scheme - Chairman's statement - Whether breach - Whether maximum fine appropriate for trivial breach - Whether legislation is ultra vires]
2019 USARamos v Banner Health [Record-keeping - Administration - Fees - Fiduciary obligations - Whether investment adviser had fiduciary obligations to reduce management costs - Class action - Summary judgment]
2019 USASweda v University of Pennsylvania [Fiduciary duties - Fees - Whether duty to monitor fees - Duty of plan sponsor - Investments - Whether duty to monitor investments]
16 July 2019
House of Commons (October 2014 onwards): Written Statements  – Public Service Pensions (15 July 2019)
Local Government Pensions Committee: LGPC Bulletin 186  – LGPC Bulletin - June 2019 [lgpcbull186]
2019 ECJEuropean Commission v Tuerck [Transfers - Pensionable service - Years of service - Whether member joining receiving scheme is entitled to credit by value or by service]
2019 ECJPensions-Sicherungs-Verein VVaG v Gunther Bauer [Insolvency - Insolvency of plan sponsor - Protection of benefits in insolvency - Level of protection]
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2019 following publication of various actuarial factors from 1 October 2019
15 July 2019
PO-19320  – Ms R [PO-19320] Determinations from April 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21  – FPS Bulletin 21 - June 2019 [fpsbull21]
2019 ETDavda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
2019 ChPS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
2019 ChSheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]
HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 July 2019 with 13 schemes added and two removed
12 July 2019
The Pensions Regulator: Statements  – Climate Change Joint Statement
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice  – Combating Pension Scams - A Code of Good Practice
8 July 2019
Pension Protection Fund: Guidance - Insolvency Practitioners Note 8  – Situations Involving New or Successor Schemes
5 July 2019
House of Commons (October 2014 onwards): Written Statements  – Walker v Innospec Supreme Court Judgment and Response to the Survivor Benefits Review (4 July 2019)
2019 CABIC UK v Burgess [Indexation - Inflation proofing - Invalid enhancement of benefits - Whether fault could be corrected by subsequent documentation]
2019 CADepartment of Work and Pensions v Goulding [State pension credit - Status of existing private pension provisions - Whether to be taken into account when dispute in relation to quantum of private pension]
4 July 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 46  – Countdown Bulletin (July 2019)
Department for Digital, Culture Media & Sports/HM Treasury: Investment (Environmental, Social and Governance)  – Growing a Culture of Social Impact Investing in the UK
1 July 2019
Eversheds Sutherland: Speedbrief 20 June 2019  – The CMA's Final Order Following its IC and FM Market Investigation
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Occupational Pension Schemes Survey, UK: 2018 - Statistical Bulletin
28 June 2019
Eversheds Sutherland: Speedbrief 17 June 2019  – More Updates Needed to Your Scheme's Statement of Investment Principles
Norton Rose Fulbright: Commentary June 2019  – New Standards and Accreditation System for Professional Trustees
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2019  – Pension Schemes Newsletter 111 [psn111]
2019 AusHoward v Batistich [Death benefit - Whether unmarried partner entitled to benefits on death of member - Evidence to demonstrate relationship]
27 June 2019
2019 USAGreat-West Life and Annuity Insurance Company v AARP [Insurer - Asset manager - Whether fiduciary obligations to members - Whether charges were excessive]
2019 USAPiccioli v Teachers' Retirement System [Acquisition of a full pension after one day's service - Retrospective legislation removing such right - Whether legislation constitutional]
25 June 2019
2019 JerStates Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]
18 June 2019
Pensions Policy Institute: PPI Briefing Note Number 114  – The Gender Pensions Gap - Can it be Closed?
Competition and Markets Authority: Investment (Investment Consultants Market)  – The Investment Consultancy and Fiduciary Management Market Investigation Order 2019
2019 IndModern Transportation Consultation Services v Central Provident Fund Commissioner [Railways scheme - Membership - Retired employee returning to work - Whether obligation to become member when working while retired]
17 June 2019
XPS Pensions: XPS Pensions News June 2019  – All Change for Scheme Funding?
14 June 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20  – FPS Bulletin 20 - May 2019 [fpsbull20]
2019 UTFE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
The Pensions Regulator: Statements  – New Shareholder Engagement Requirements for Trustees
2019 FTT (Tax)Franklin v HMRC [Taxation - Pensions liberation - Scam - Unauthorised payments charge - Unauthorised payment surcharge - Whether just and reasonable - Reliance of intermediary's assurances]
2019 Crown CtMcLoughlin v Chief Constable of West Yorkshire [Benefits - Police pensions - Disability pension - Quantum - Whether reduction of pension properly authorised - Error - Backdating - Extent of backdating - Limitation]
2019 USASuburban Teamsters of Northern Illinois Pension Fund v The E Company [Multi-employer plan - Withdrawal of plan sponsor - Withdrawal liability - Failure to pay]
12 June 2019
2019 CABoskovic v Staffordshire Police [Disability - Mental illness - Police - Whether assaults suffered while on duty resulted in mental illness - Whether mental illness ran in the family - Whether mental illness service related - Whether delay in making claim is a reason for refusing benefit]
2018 UTSecretary of State for Work and Pensions v N (BB) [Social security - Bereavement benefit - Polygamous marriage - Whether a second wife is entitled to bereavement benefit]
10 June 2019
Local Government Pensions Committee: LGPC Bulletin 185  – LGPC Bulletin - May 2019 [lgpcbull185]
Financial Reporting Council: Accounting Standards FRS 102  – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102: Multi-employer defined benefit plans - May 2019".
7 June 2019
The Pensions Regulator: Compliance and Enforcement Updates January - March 2019  – Compliance and Enforcement: Quarterly Bulletin January - March 2019
SI 2019/982 – The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
6 June 2019
2019 UTKirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable affected by private agreement to share the pensions]
2019 UTTroudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation - Fees - Whether excessive fees - Whether fees can increase with funds under management]
2019 UTVive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
2019 UTWainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
4 June 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45  – Countdown Bulletin (May 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019  – Pension Schemes Newsletter 110 [psn110]
2019 CADeakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]
2019 ChKeyMed v Hillman (Olympus) [Directors' benefits - Establishment of plan - Whether conflict of duty to directors and sponsor - Whether breach of duty to sponsor employer - Whether a trustee of an employee pension scheme, when acting in that capacity, owes duties to the sponsoring company]
28 May 2019
House of Commons (October 2014 onwards): Debates and Oral Answers  – Pension Funds (Financial and Ethical Investments) (22 May 2019)
24 May 2019
Pensions Policy Institute: PPI Briefing Note Number 113  – The Impact of Pension Credit Reform for Mixed Age Couples
22 May 2019
Department for Education: Occupations (Teachers' Pensions)  – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation
21 May 2019
XPS Pensions: Briefing Note 2019 No. 10  – Government Gives Go Ahead to Collective DC Schemes
20 May 2019
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Tailored Review of The Pensions Regulator
17 May 2019
PO-20080  – Miss D [PO-20080] Determinations from March 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
14 May 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019)  – Local Government Pension Scheme: Changes to the Local Valuation Cycle and the Management of Employer Risk - Policy Consultation
10 May 2019
Norton Rose Fulbright: Commentary April 2019  – GMP Conversion: Full Steam Ahead for Equalisation?
XPS Pensions: Briefing Note 2019 No. 9  – GMP Conversion Guidance Published: A Good First Step?
8 May 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19  – FPS Bulletin 19 - April 2019 [fpsbull19]
2019 ChBooth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]
2019 A-GSafeway v Newton [Normal pension age - Equalisation - Discrimination - Equal treatment - Whether date of equalisation depends on legal formalities]
3 May 2019
PO-13607  – Mr E [PO-13607] Determinations from February 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 USACal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
2019 USADawson v Steager [Taxation - Exemption from taxation - Whether taxation on pension was constitutional where it applied to federal but not state employees]
2019 AusRe Marsella; Marsella v Wareham (No 2) [Trustee - Self-managed pension fund - Death benefit - Conflict of interest of trustee]
SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 May 2019
Local Government Pensions Committee: LGPC Bulletin 184  – LGPC Bulletin - April 2019 [lgpcbull184]
30 April 2019
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019  – Pension Schemes Newsletter 109 [psn109]
The Pensions Regulator: S89 Reports April 2019  – Oxfordshire County Council Pension Fund
2019 IreF v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
2019 CanSparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
2019 USAWilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]
29 April 2019
XPS Pensions: Briefing Note 2019 No. 8  – CMI 2018: A New Parameter to Help Pension Schemes
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform  – Detailed Guidance for Employers Updated on TPR website in April 2019.
26 April 2019
Allen & Overy LLP: eAlerts April 2019  – Pension Scheme Investing: Keeping Members Informed
Burges Salmon: Burges Salmon Legal Update 15 April 2019  – Amending Occupational Pension Schemes
Burges Salmon: Burges Salmon Legal Update 16 April 2019  – Occupational Defined Contribution Schemes
25 April 2019
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019)  – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Government Response
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017)  – Framework for FRC Technical Actuarial Standards [tas framework] Version 2.0 (effective 18 May 2019)
24 April 2019
Pensions Policy Institute: PPI Briefing Note Number 112  – Automatic Enrolment Minimum Contribution Increases and Pay
18 April 2019
Department for Education: Occupations (Teachers' Pensions)  – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation Response
17 April 2019
Department for Work and Pensions/HM Treasury/The Pensions Regulator: Investment (Investment Consultants Market)  – Investment Consultants Market Investigation Response
2019 AusBabich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]
16 April 2019
2019 FTT (Tax)BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [Taxation - Income tax - Investments - European Union registered pension plans - Whether necessity for domestic registration to enjoy exemption - Whether non-domestic funds enjoy exemption - Discrimination]
12 April 2019
House of Commons (October 2014 onwards): Written Statements  – Government Response to the Pensions Dashboards Consultation (4 April 2019)
11 April 2019
Department for Work and Pensions: Pension Reform (Pensions Dashboard)  – Pensions Dashboards - Government Response to the Consultation
Department for Work and Pensions: DWP Factsheet  – How to Increase Your State Pension if You Reached State Pension Age Between 6 April 2010 and 5 April 2015 Updated on GOV.UK with the new amounts from 8 April 2019.
10 April 2019
2019 ChBriggs v Alexander Clay [Procedure - Litigation - Tripartite litigation - Without prejudice communications - Whether disclosure compellable]
Department for Work and Pensions: DWP Guides  – Your State Pension Explained Updated on GOV.UK with the new amounts from 8 April 2019.
9 April 2019
2019 UTBurns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
2019 ChCapita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]
5 April 2019
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019  – Purchase of Additional Pension - Elections on or After 1 April 2014 (Factors and Guidance)
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019  – Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (Post-2014 Members)
3 April 2019
2 April 2019
Burges Salmon: Burges Salmon Legal Update 28 March 2019  – The Pensions Regulator's Master Trust Supervision and Enforcement Policy
Local Government Pensions Committee: LGPC Bulletin 183  – LGPC Bulletin - March 2019 [lgpcbull183]
1 April 2019
European Union: Council Regulations (as incorporated) UK GDPR  – Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (United Kingdom General Data Protection Regulation) [uk gdpr] Regulation of the European Parliament and of the Council (as it forms part of the law of England and Wales, Scotland and Northern Ireland by virtue of section 3 of the European Union (Withdrawal) Act 2018)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 18  – FPS Bulletin 18 - February 2019 [fpsbull18]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2019  – Pension Schemes Newsletter 108 [psn108]
28 March 2019
Institute & Faculty of Actuaries: Actuarial Profession Standards APS X1  – APS X1 Applying Standards to Actuarial Work [apsx1] Version 1.1
27 March 2019
Local Government Pensions Committee: LGPC Bulletin 182  – LGPC Bulletin - March 2019 - Annual Update [lgpcbull182]
Professional Trustee Standards Working Group: Guidance - Trustees  – Standards for Professional Trustees of Occupational Pension Schemes
26 March 2019
The Pensions Regulator: S89 Reports March 2019  – GKN PLC Pension Schemes
25 March 2019
Burges Salmon: Burges Salmon Legal Update 18 March 2019  – Consultation on Introducing New Fair Deal into the Local Government Pension Scheme
Burges Salmon: Burges Salmon Legal Update 20 March 2019  – Pension Scheme Consolidators or 'Superfunds'
Norton Rose Fulbright: Commentary March 2019  – The Pensions Regulator's Annual Funding Statement 2019
21 March 2019
Burges Salmon: Burges Salmon Legal Update 11 March 2019  – Pensions Regulator Looks Ahead to Compulsory Long Term Funding Targets (LFTs)
XPS Pensions: XPS Pensions News March 2019  – Risk Management - Are You Getting Value or Just Ticking the Boxes?
Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Delivering Collective Defined Contribution Pension Schemes - Government Response to the Consultation
20 March 2019
The Pensions Regulator: Determination Notices 2018/19  – Handley Ash Retirement Benefits Scheme - Determination Notice
19 March 2019
XPS Pensions: XPS News Alert March 2019  – TPR Introduces Long-term Funding Target
The Pensions Regulator: Statements  – Annual Funding Statement 2019 for Defined Benefit Pension Schemes
The Takeover Panel: The Takeover Code  – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 1 April 2019
18 March 2019
Civil Service Pensions: Civil Service Pensions  – Principal Civil Service Pension Scheme (Amendment) Scheme 2019
14 March 2019
2018 AusAustralian Securities and Investments Commission v Westpac Securities [Advice - Guidance - Default roll-over - Whether efficient, honest and fair - Personal pensions - Regulation - Whether advice in breach of regulations - Consolidation - Consolidation of superannuation products]
2019 USAFrommert v Conkright [Benefits - Members leaving sponsor's employ and subsequent rehiring - Whether entitled to double payment of benefits - Interest on claims - Level of interest payable]
2019 USAScottsdale Insurance v Byrne [Investments - Negligence - Breach of statutory duty - Investment manager - Asset manager - Insurance policy - Whether exclusions from insurance policy are applicable]
13 March 2019
Norton Rose Fulbright: Commentary February 2019  – Trustees' Investment Duties and ESG Factors
The Pensions Regulator: S89 Reports March 2019  – Johnston Press Pension Plan
2019 ChAirways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]
12 March 2019
PO-19996  – Miss Y [PO-19996] Determinations from January 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 ChCoats UK Pension Scheme Trustees v Styles [Benefits - Increases - Indexation - Rate of increases - Whether amendment to repeat prior HMRC limits is permissible and effective]
2019 CASpirit Energy Resources v Marathon Oil [Contributions - Contributions by sponsor - Joint venture - Deficit - Liability of joint sponsors - Whether liability for overheads includes liability to remedy deficit - Whether payment of unexpected deficits authorised by agreement]
2019 ChUniversities Superannuation Scheme v Scragg [Ill-health retirement benefits - Rights of trustees to make decisions on question of partial or total incapacity - Pensions Ombudsman - Appeal from Pensions Ombudsman - Balance of powers of trustees]
11 March 2019
8 March 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 44  – Countdown Bulletin (March 2019)
Local Government Pensions Committee: LGPC Bulletin 181  – LGPC Bulletin - February 2019 (2) [lgpcbull181]
7 March 2019
6 March 2019
2018 CAThe Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]
5 March 2019
SI 2019/383 – The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
4 March 2019
2018 SCWilliams v Swansea University Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability - Whether payment of pension reduced because of change to part-time status resulted in discrimination]
SI 2019/378 – The Police and Firefighters' (Pensions etc) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/68 – The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 March 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 43  – Countdown Bulletin (March 2019)
28 February 2019
27 February 2019
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2019  – Pension Schemes Newsletter 107 [psn107]
26 February 2019
The Pensions Regulator: Guidance - Regulatory Guidance  – Winding Up a Defined Contribution Scheme
25 February 2019
PO-19257  – Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
22 February 2019
Department for Work and Pensions: DWP Guides PC10S  – A Detailed Guide to Pension Credit for Advisers
21 February 2019
House of Commons (October 2014 onwards): Written Statements  – Public Service Pension Indexation and Revaluation 2019 (20 February 2019)
20 February 2019
House of Commons (October 2014 onwards): Written Answers  – Occupational Pensions (19 February 2019)
The Pensions Regulator: Compliance and Enforcement Updates October - December 2018  – Compliance and Enforcement: Quarterly Bulletin October - December 2018
18 February 2019
SSI 2019/46 – The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
15 February 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 16  – FPS Bulletin 16 - January 2019 [fpsbull16]
13 February 2019
Finance Act 2019 [fa19] Selected provisions only
House of Commons (October 2014 onwards): Written Statements  – Private Pensions Update (11 February 2019)
12 February 2019
House of Commons (October 2014 onwards): Debates and Oral Answers  – Pensions Dashboard (6 February 2019)
PO-17066  – Mr D [PO-17066] Determinations from November 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 42  – Countdown Bulletin (February 2019)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Government Response to the Consultation on Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator
11 February 2019
2018 USABevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
2018 USADeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
2018 AusMacras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
2018 USAScott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.
8 February 2019
2016 CanCarleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
2018 USACarmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]
7 February 2019
2018 FTT (Tax)Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
2018 FTT (Tax)Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]
6 February 2019
PO-14863  – Mr W, Mr H, Mr S and Mr E [PO-14863 ] Determinations from October 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2019  – DC Trust: Presentation of Scheme Return Data 2018 - 2019
5 February 2019
Norton Rose Fulbright: Commentary January 2019  – Reasons to be Cheerful
2018 UTClark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]
4 February 2019
Burges Salmon: Burges Salmon Legal Update 31 January 2019  – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members
The Pensions Regulator: S89 Reports February 2019  – NOW: Pensions Trust
2018 CABritish Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Cost of living index - Whether scheme permits change to choice of index - Whether obligation to use RPI rather than CPI]
31 January 2019
House of Commons (October 2014 onwards): Written Statements  – Pensions (Public Sector) (30 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019  – Pension Schemes Newsletter 106 [psn106]
30 January 2019
Burges Salmon: Burges Salmon Legal Update 17 January 2019  – CMA Confirms Investment Consultancy Reforms
Burges Salmon: Burges Salmon Legal Update 24 January 2019  – What Should Pension Trustees do About Overpayments?
Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2018
XPS Pensions: Briefing Note 2019 No. 5  – Making Sense of GMP Conversion
29 January 2019
The Pensions Regulator: Statements  – Statement on the UK's Exit from the EU (Brexit)
2018 AusBullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
2018 AusFolmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
2018 CanProulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]
28 January 2019
25 January 2019
Pension Protection Fund: Guidance - Insolvency Practitioners Version 3  – General Guidance on Insolvency and the Assessment Period
Pension Protection Fund: Guidance - Insolvency Practitioners Note 1  – The PPF's Legal Standing and Approach to the Governance of Insolvency Proceedings
Pension Protection Fund: Guidance - Insolvency Practitioners Note 2  – Insolvency Practitioner Remuneration
Pension Protection Fund: Guidance - Insolvency Practitioners Note 3  – Pre-packaged Administrations
Pension Protection Fund: Guidance - Insolvency Practitioners Note 4  – Potential Legal Actions Contemplated by Insolvency Practitioners
Pension Protection Fund: Guidance - Insolvency Practitioners Note 5  – Company Voluntary Arrangements
Pension Protection Fund: Guidance - Insolvency Practitioners Note 6  – How PPF Drift Arises and Should be Addressed
Pension Protection Fund: Guidance - Insolvency Practitioners Note 7  – Appointment of Independent Trustees
Competition and Markets Authority: Investment (Investment Consultants Market)  – Investment Consultants Market Investigation - Final Report
24 January 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019)  – Local Government Pension Scheme: Fair Deal - Strengthening Pension Protection - Policy Consultation
23 January 2019
XPS Pensions: Briefing Note 2019 No. 3  – New 'SAPS 3' Mortality Tables - A Confusing Message?
XPS Pensions: Briefing Note 2019 No. 4  – PPF Confirms Details of the 2019/20 Levy
House of Commons (October 2014 onwards): Written Statements  – Contingent Liability Notification (NEST) (22 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2018  – Manage and Register Pension Schemes Service Newsletter [psn106b]
22 January 2019
Eversheds Sutherland: Speedbrief 3 January 2019  – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
Eversheds Sutherland: Speedbrief 14 January 2019  – Expected Life Assurance Schemes - Time to Revisit?
XPS Pensions: Briefing Note 2019 No. 1  – Ten Key Dates for 2019
XPS Pensions: Briefing Note 2019 No. 2  – Auto-enrolment: Minimum Requirements to Increase - Are You Ready?
XPS Pensions: XPS Pensions News December 2018  – GMP Equalisation:Time to Take Stock?
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 41  – Countdown Bulletin (January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019  – Relief at Source Pension Schemes Newsletter [psn107a]
21 January 2019
PRAG: Statements of Recommended Practice SORP [18]  – Financial Reports of Pension Schemes (2018) [sorp]
Department for Education: Occupations (Teachers' Pensions)  – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation
Pendragon
Perspective
Art of pensions
Wilmington