New & Recently Amended Documents

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


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.
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
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