Pension freedoms: transfers from DB to DC schemes
We consider issues relating to pension transfers from DB to DC schemes and the use of the pension freedom reforms. What will 2018 hold for consumer protection in this regulated environment?
22 January 2018
Pension liberation: HMRC measures and Court decision
Following today's High Court ruling, HMRC has introduced new measures that will help schemes identify transfer requests that might lead to liberation.
11 November 2013
Pension scams: Pensions Ombudsman decision serves as a reminder to trustees
The Pensions Ombudsman has determined that the Northumbria Police Authority failed in its duty to protect one of its members by failing to conduct adequate checks on a receiving scheme.
18 September 2018
Pension scheme consolidators or 'superfunds'
The DWP has recently consulted on so-called pensions 'superfunds'. What are they and what is the regulatory regime being considered?
20 March 2019
Pension scheme trustees should prepare to recertify their PPF contingent assets
Trustees and sponsors should be preparing for the recertification of contingent assets that are to remain in place with a view to levy advantage for the 2018/19 year.
15 February 2018
Rectification of scheme rules – now a ‘settled’ area of law?
This article considers the judgment in SPS Technologies Ltd v Moitt and the development of the subjective intention test after the FSHC and Univar cases
29 October 2020
PPF re-certification
The annual deadline for trustees of DB occupational pension schemes to certify PPF standard form contingent assets (to reduce their scheme’s PPF levy) falls on 31 March 2020
30 January 2020
TPR has updated its Guide to Investment Governance for DC trustees
This updated guidance from The Pensions Regulator provides trustees with helpful examples on matters related to their scheme’s investment governance
01 August 2019
Pension trustees have demanding new record keeping duties under anti-money laundering law
Trustees are required to keep up-to-date data on individual scheme beneficiaries and, in some cases, to file data about classes of beneficiaries with HMRC.
23 November 2017
Box Clever Appeal Decision
The Court of Appeal dismisses a challenge to the Pensions Regulator Financial Support Direction providing clarity on the Regulator’s anti-avoidance powers
09 September 2019
Doing business in the UK: Does your group have a UK business with a pension scheme?
The Pensions Regulator already has powers similar to Thor and new laws will make it as strong as all of Avengers Assembled
19 June 2020
Pension scheme rules bar switch away from retail prices index
The Thales case explores the compilation of the retail prices index and what amounts to a change in it. The analysis will help other schemes assess their chances of switching indices.
10 April 2017