The following list is a selection of materials added to, or recently amended, on Perspective.
21 February 2025
House of Commons (October 2014 onwards): Written Answers 18 February 2025 – Local Government Pension Scheme and National Insurance Contributions (18 February 2025)
20 February 2025
House of Lords (October 2014 onwards): Debates and Oral Answers 4 February 2025 – Pension Fund Reliefs (4 February 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 13 February 2025 – London Stock Exchange (Decline in UK Funds) (13 February 2025)
2024 KB: Major v Chief Constable of Essex Police [Benefits - Ill-health retirement - Procedure - Whether appealable - Police plan - Public sector plan - Judicial review]
2024 Ch: Thomas v Southwark Council [Benefits - Survivor's benefits - Co-habitation - Local Government Pension Scheme - Whether need to demonstrate financial interdependence]
19 February 2025
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 89 – FPS Bulletin 89 - January 2025 [fpsbull89]
2024 NL: Shell v Greenpeace [Investments - Shareholder activism - Whether directors of a company can be required to follow court instructions on the management of the company - Corporate governance - ESG (environmental, social and governance) objectives]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
18 February 2025
House of Commons (October 2014 onwards): Written Statements 11 February 2025 – Public Service Pension Scheme Indexation and Revaluation 2025 (11 February 2025)
House of Commons (October 2014 onwards): Written Statements 12 February 2025 – Contingency Fund Advance for the UKAEA Pension Scheme (12 February 2025)
17 February 2025
A&O Shearman LLP: What's New This Week 17 February 2025 – [ICO Guidance on Using Employment Records - Pensions Data Project: Report on Data Matching - Pensions Academy Online, 11 and 13 March 2025]
Local Government Pensions Committee: LGPC Bulletin 259 – LGPC Bulletin 259 - January 2025 [lgpcbull259]
National Police Chiefs' Council: NPCC Police Pensions Bulletin 13 February 2025 – NPCC Police Pensions Bulletin 16 [npccbull16]
2024 CA: Manolete Partners v White [Insolvency - Bankruptcy - Whether creditors have a claim against debtor's pension rights]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 17 February 2025 with 12 schemes added and 18 removed
14 February 2025
Hymans Robertson: Current Issues February 2025 – [Sharing the Wealth - Going, Going... Gone? - No Movement on AE Thresholds - Ringing the Changes? - It's Spelled 'Counsel' - Dashboards Standards Nearing Destination - Breaking Up is Hard to Do - Exemption Extension]
House of Commons (October 2014 onwards): Written Answers 5 February 2025 – Armed Forces (Workplace Pensions); Local Government Pension Scheme; Civil Service (Workplace Pensions); Money and Pensions Service (Artificial Intelligence); Pension Funds (Investment); State Retirement Pensions (5 February 2025)
House of Commons (October 2014 onwards): Written Answers 7 February 2025 – Armed Forces (Inheritance Tax); Pensions (Under-saving); Pensions Regulator (Artificial Intelligence); Pensions (Software) (7 February 2025)
Pension Protection Fund: Levy Determinations - 2025/26 Pension Protection Fund Levy 2025/26 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2025 - 31 March 2026 [ppf levy det] The associated appendices and guidance are also available under "Levy Determinations - 2025/26" in the Table of Documents
13 February 2025
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2024
Eversheds Sutherland: Speedbrief 12 February 2025 – Court Decisions on Resolving Mistakes Through Rectification
12 February 2025
House of Commons (October 2014 onwards): Debates and Oral Answers 15 January 2025 – Women's Changed State Pension Age (Compensation) (15 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 21 January 2025 – Former Mineworkers' Pensions (21 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 22 January 2025 – Support for Women Pensioners (22 January 2025)
House of Commons (October 2014 onwards): Debates and Oral Answers 28 January 2025 – Prison Officer Recruitment; Women's State Pension Age (Ombudsman Report and Compensation Scheme) (28 January 2025)
House of Lords (October 2014 onwards): Debates and Oral Answers 21 January 2025 – State Pension (Triple Lock) (21 January 2025)
11 February 2025
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2025 – Estimated DB Scheme Universe Funding Splits and Assets Under Management
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM043200 and PTM161800 updated on GOV.UK. Unannounced changes to PTM043400 and PTM163000
10 February 2025
A&O Shearman LLP: What's New This Week 10 February 2025 – [High Court 'Blesses' Merger of Schemes in Winding-Up and Sharing of Surplus: Arcadia Group Pension Trust Limited V Smith - TPR Blog Post on Scams Initiatives - PPF Levy Ceiling Updated - Call for Evidence on Use of AI in Pensions - Save the Date: Pensions Academy Online]
Norton Rose Fulbright: Commentary February 2025 – UK Pensions Briefing: Pensions Regulator Publishes Updated Employer Covenant Guidance - Key Messages
7 February 2025
Finance Bill 2024/25 [Bill 171] (3 February 2025) Only selected provisions of this Bill have been included in this document.
SR 2025/17 – The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2025
6 February 2025
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] Bank Base Rates (Table 15) updated
5 February 2025
Hymans Robertson: Current Issues January 2025 – [Knocked Out of Phase - Levy Decision Deferred, Raising Hopes for Reprieve - A Flood of Festive Funding Fun - Targeting Better Outcomes - Sorry, but No Redress for WASPI - HMRC Newsletters: December 2024]
XPS Pensions: XPS Insights January 2025 – Quarterly Pensions Watch - Outlook for UK Pensions in 2025
XPS Pensions: XPS Insights January 2025 – Government Confirms Plans to Reform DB Surplus Rules
3 February 2025
SI 2025/103 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling) Order 2025
A&O Shearman LLP: What's New This Week 3 February 2025 – [New Rules on Accessing DB Surpluses - PPF Levy Reduction, Policy Statement and Levy Rules for 2025/26 - PLSA Stewardship and Voting Guidelines 2025 - Pensions Academy Online]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 3 February 2025 with 30 schemes added, 30 removed and 3 amended
31 January 2025
Slaughter and May: Pensions Essentials January 2025 – [Investment Review and Reform of the DC Market - Rectification for Defective Execution - DB Funding Regime - Regulating Collective Money Purchase Schemes - Using Pension to Satisfy Judgment Debt - Tax Update] Our thanks to Slaughter and May for allowing us to carry its "Pensions Essentials" series in our Commentary collection. The collection can be found under the "Slaughter and May" sub-heading on the "Commentary" page of the Table of Documents.
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers' Pensions (SN01189)
30 January 2025
Burges Salmon: Burges Salmon Legal Update 27 January 2025 – The £13bn Question: What Will Happen to the PPF's Surplus Surplus?
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Guaranteed Minimum Pension (GMP) Increases (SN04956)
29 January 2025
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM171000, PTM172000, PTM174100 and PTM174200 updated on GOV.UK - general housekeeping
28 January 2025
SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 The effects of these Regulations are included in this update.
27 January 2025
A&O Shearman LLP: What's New This Week 27 January 2025 – [Auto-Enrolment Trigger and Earnings Band to Remain Unchanged - HMRC: Latest Pension Schemes Newsletter - Latest GMP Increase Order Published - Save the Date: Pensions Academy Online, 11 and 13 March 2025]
Norton Rose Fulbright: Commentary January 2025 – UK Pensions Briefing: New Pensions Ombudsman Streamlined Decision-Making Process
CAS-82155-H7B1 – Mr N [CAS-82155-H7B1] Determinations from December 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
24 January 2025
SI 2025/52 – The MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations are in the process of being edited. The effects of these Regulations will be included in a future update.
23 January 2025
House of Commons (October 2014 onwards): Written Statements 21 January 2025 – Automatic Enrolment (the Earnings Trigger and Qualifying Earnings Band Review 2025/26) (21 January 2025)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2025 – Pension Schemes Newsletter 166 - January 2025 [psn166] Includes update to 'Tax codes for pensions' section which provides clarification on tax codes for pensions.
21 January 2025
A&O Shearman LLP: What's New This Week 20 January 2025 – [Government Confirms Continuation of Clearing Exemption - Save the Date: Pensions Academy Online, 11 and 13 March 2025]
20 January 2025
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Armed Forces Pension Scheme (CBP-10168)
17 January 2025
Draft Regulations – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 (January 2025)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
Perspective Tips [tips] New tip relating to Draftable Comparison Documents
15 January 2025
Draft Regulations – The draft Firefighters' Pension Scheme (England) (Amendment) Order 2025 (December 2024)
Home Office: Occupations (Firefighters' Pensions) – Retained Firefighters' Pensions: Matthews Remedy - Proposed Changes to the Firefighters' Pension Scheme (England) 2006 - Government Consultation
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 January with 24 schemes added and 10 removed
14 January 2025
The Pensions Regulator: Trustees – Pensions Dashboards: Initial Guidance Updates throughout the guidance to bring it in line with external developments and address industry feedback
13 January 2025
A&O Shearman LLP: What's New This Week 13 January 2025 – [PDP Blog Post on Updated Reporting Standards - Looking Ahead in 2025]
10 January 2025
National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 January 2025 – NPCC Police Pensions Bulletin 15 [npccbull15]
HM Treasury: Financial Market Infrastructure (FMI) – Pension Fund Clearing Exemption: Call for Evidence Response
9 January 2025
Paul Newman KC: pensionsbarrister.com: On the Case January 2025 – Can the Pensions Ombudsman Rectify Documents?
CAS-56498-P2Y8 – Mr D [CAS-56498-P2Y8] Determinations from November 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 88 – FPS Bulletin 88 - December 2024 [fpsbull88]
8 January 2025
Local Government Pensions Committee: LGPC Bulletin 258 – LGPC Bulletin 258 - December 2024 [lgpcbull258]
6 January 2025
The Pensions Regulator: Master Trust Bulletins December 2024 – Master Trust Bulletin
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on TPR's CDC Code and its new compliance and enforcement policy, the coming into force of the DB Code, a new publication on DB fast track funding tests and conditions, TPR's "regulatory style" shift, the latest Mansion House policy announcements, the first pension scheme cryptocurrency investment, the requirement for UK resident administrators and new PASA guidance on data scoring.
3 January 2025
Department for Work and Pensions: State Pension Reform – Government Response to the Parliamentary and Health Service Ombudsman's Investigation into Women's State Pension Age and Associated Issues
2 January 2025
National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 December 2024 – NPCC Police Pensions Bulletin 14 [npccbull14]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 January with 23 schemes added and 6 removed
23 December 2024
SR 2024/218 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
A&O Shearman LLP: What's New This Week 23 December 2024 – [Virgin Media: Update from Industry Working Group - TPR: Updated Dashboards Guidance - TPO: Blog Post on Operating Model Review and Case Management Initiatives - Holiday Arrangements]
Paul Newman KC: pensionsbarrister.com: In Focus December 2024 – "It All Happened So Long Ago...": the Sequel
House of Lords (October 2014 onwards): Debates and Oral Answers 18 December 2024 – Pension Review (Phase 2) (18 December 2024)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public Service Pensions - Response to McCloud (CBP-9177)
20 December 2024
Burges Salmon: Burges Salmon Legal Update 3 December 2024 – Using SIPPs to Hold Property: Landlord and Tenant Issues
Burges Salmon: Burges Salmon Legal Update 19 December 2024 – Mansion House Reforms for the Local Government Pension Scheme: Fit for the Future?
House of Lords (October 2014 onwards): Debates and Oral Answers 17 December 2024 – Women's State Pension Age Communication (PHSO Report) (17 December 2024)
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM063130 updated on GOV.UK to remove reference to lump sum allowance
19 December 2024
XPS Pensions: XPS Insights December 2024 – TPR Publishes Updated DB Covenant Guidance
House of Commons (October 2014 onwards): Debates and Oral Answers 16 December 2024 – Pensions Auto-enrolment (Lower Earners) (16 December 2024)
House of Commons (October 2014 onwards): Debates and Oral Answers 17 December 2024 – Mineworkers' Pension Scheme (Living Standards); Women's State Pension Age Communication (PHSO Report) (17 December 2024)
18 December 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions: International Comparisons (SN00290)
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
17 December 2024
SI 2012/687 – The Postal Services Act 2011 (Transfer of Accrued Pension Rights) Order 2012 [rmsps] Added following user request
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024 – Occupational Defined Benefit Landscape in the UK 2024
2024 FTT (Tax): Greene v HMRC [Taxation - Unauthorised payment (sur)charge - QROPS - Discovery assessment - Burden of proof - Cooling off period]
16 December 2024
A&O Shearman LLP: What's New This Week 16 December 2024 – [TPR Publishes DB Landscape 2024 - PPF Publishes Latest Purple Book]
House of Commons (October 2014 onwards): Debates and Oral Answers 3 December 2024 – Money and Pensions Service; Support for Pensioners (3 December 2024)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 87 – FPS Bulletin 87 - November 2024 [fpsbull87]
2024 FTT (Tax): Lefort v HMRC [Taxation - Fixed protection certificate - Revocation by HMRC - Whether reasonable]
SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 Amendments made by these Regulations are included in this update.
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions Dashboards (CBP-8407)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 December with 12 schemes added and 4 removed
13 December 2024
Draft Regulations – The National Health Service Pension Schemes (Amendment) Regulations 2025 (December 2024)
The Pensions Regulator: Determination Notices 2024/25 10 December 2024 – Janda Trust - Determination Notice
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Amendments for April 2025
12 December 2024
SSI 2024/374 – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
Paul Newman KC: pensionsbarrister.com: In Focus December 2024 – "It All Happened So Long Ago..."
11 December 2024
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) Consultation Paper – Technical Actuarial Standards for Pensions
10 December 2024
2024 Ch: Ballard v Buzzard (Radley College) [Rectification - Amendments - Pension increases - Indexation - Retail Prices Index - Whether changes properly executed - Defective execution]
2024 UT: Secretary of State for Work and Pensions v NC [Social security - Salary sacrifice - Employment and support allowance - Whether pension payments count towards gross earnings]
Pensions Dashboards Programme (PDP): Draft Standards – Data Standards Version 1.3 published
Pensions Dashboards Programme (PDP): Draft Standards – Reporting Standards Version 1.2 published
Pensions Dashboards Programme (PDP): Draft Standards – Code of Connection Version 1.2 published
9 December 2024
A&O Shearman LLP: What's New This Week 9 December 2024 – [TPR Publishes Updated DB Covenant Guidance - HMRC: Latest Pension Schemes Newsletter - High Court Ruling on Financial Interdependence: Thomas v Southwark Council - PASA Guidance on Data Scoring]
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2024
Paul Newman KC: pensionsbarrister.com: On the Case December 2024 – How Not to Determine Financial Dependency
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2024) [purple24]
Pensions Dashboards Programme (PDP): PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (December 2024)
5 December 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2024 – Pension Schemes Newsletter 165 - December 2024 [psn165]
The Pensions Regulator: Detailed Guidance: Funding and Investment – Assessing Covenant: Detailed Guidance
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Mineworkers’ Pensions (SN01189)
4 December 2024
Local Government Pensions Committee: LGPC Bulletin 257 – LGPC Bulletin 257 - November 2024 [lgpcbull257]
Pensions Administration Standards Association: Guidance - Data – Data Scoring - Decoding Its History, Significance, Challenges and TPR's Expectations
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM174300 updated on GOV.UK to provide more clarity as a result of policy and public feedback
2 December 2024
A&O Shearman LLP: What's New This Week 2 December 2024 – [DB Funding Code: Fast Track Submission Tests and Conditions Published - DB and Hybrid Scheme Return Questions Updated]
Linklaters: Pensions Case Law Autumn 2024 – Pensions Case Law - Update: Autumn 2024
Paul Newman KC: pensionsbarrister.com: On the Case November 2024 – Pensions Pots - an Asset Beyond the Reach of Creditors?
Pensions Policy Institute: PPI Briefing Note Number 139 – Quantifying Multi-employer and Single Employer CDC Outcomes
CAS-108888-B9S7 – Mr R [CAS-108888-B9S7] Determinations from October 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
2024 USA: Dimou v Thermo Fisher Scientific [Funding - Forfeiture - Whether forfeited funds can be used to defray contributions]
HM Revenue & Customs: HMRC Tax Manuals IHTM17000 – Inheritance Tax Manual [ihtm] New IHTM17600 'State Pension underpayments'
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 December with 35 schemes added, 1 amended and 29 removed
29 November 2024
House of Commons (October 2014 onwards): Debates and Oral Answers 18 November 2024 – Financial Services (Mansion House Speech) (18 November 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 21 November 2024 – Financial Services (Mansion House Speech) (21 November 2024)
House of Commons (October 2014 onwards): Standing/General Committee Meetings 20 November 2024 – Draft Judicial Pensions (Amendment) Regulations 2024 (20 November 2024)
28 November 2024
Home Office: Occupations (Firefighters' Pensions) – Amendments to the Firefighters' Pension Scheme (England) Regulations 2014 (SI 2014/2848): Proposed Updates to Member Contribution Structure - Government Consultation
2023 USA: Pizarro v The Home Depot [Administration - Investments - Whether properly managed - Fees - Burden of proof]
27 November 2024
2024 USA: Ruebel v Tyson Foods [Defined contribution plan - Administration and investment management costs - Fees - Whether excessive - Value-for-money - Appropriate comparators]
26 November 2024
Eversheds Sutherland: Speedbrief 18 November 2024 – Bigger, Fewer, Better? Groundbreaking Proposals for DC Schemes
Home Office: Occupations (Police Pensions) – Amendments to the Police Pensions Regulations 2015 (SI 2015/445) - Proposed Updates to Member Contribution Structure: Government Consultation
25 November 2024
A&O Shearman LLP: What's New This Week 25 November 2024 – [Court of Appeal: Judgment Debtor Could not be Required to Access Pension - Pensions Dashboards: Updated Standards - Latest Revaluation Order]
Welsh Government: Occupations (Firefighters' Pensions) – Consultation on Proposed Amendments to the Employee Contribution Rate Structure Within the Firefighters' Pension Scheme in Wales
22 November 2024
The Pensions Regulator: Detailed Guidance: Funding and Investment – Fast Track Submission Tests and Conditions
2024 USA: Securities Industry and Financial Markets Association v Secretary of State for Missouri [Investments - ESG - Regulation on ESG advice - Whether constitutional]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 21 November 2024 to include changes relating to the abolition of the lifetime allowance
HM Revenue & Customs: HMRC Tax Manuals – Updates to the Pensions Tax Manual [ptm updates] 21 November and unannounced changes for November 2024 added
21 November 2024
SI 2024/1174 – The Occupational Pensions (Revaluation) Order 2024
Draft Regulations – The draft Teachers' Pensions Schemes (Amendment) Regulations 2025 (November 2024)
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme: Miscellaneous Regulations Consultation
20 November 2024
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
19 November 2024
SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 Amendments made by these Regulations are included in this update.
House of Commons (October 2014 onwards): Debates and Oral Answers 11 November 2024 – Pensioner Poverty; Pensions Review (11 November 2024)
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 11 November 2024 – Judicial Pensions (Amendment) Regulations 2024 (11 November 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 14 November 2024 – State Pension (Age Increase) (14 November 2024)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pension Scheme Investments (CBP-10146)
18 November 2024
SI 2024/1167 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
A&O Shearman LLP: What's New This Week 18 November 2024 – [Mansion House Speech: Interim Pensions Review Report and New Consultations - Accelerating Consolidation in the DC Market - DB Funding Code now in Force - High Court Overcomes Missing Documents and Execution Errors - TPR Publishes CDC Scheme Supervision and Enforcement Policy]
National Police Chiefs' Council: NPCC Police Pensions Bulletin 14 November 2024 – NPCC Police Pensions Bulletin 13 [npccbull13]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024 – Pension Schemes Newsletter 163 - October 2024 [psn163] Updated on GOV.UK
15 November 2024
House of Commons (October 2014 onwards): Written Statements 12 November 2024 – Department for Education Local Government Pension Scheme (LGPS) Guarantee (12 November 2024)
Department for Work and Pensions/HM Treasury: Pension Reform (Pensions Review) – Pensions Investment Review: Unlocking the UK Pensions Market for Growth - Consultation on Reforms to the Defined Contribution Pension Market to Build Scale and Put Savers First
Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review) – Pensions Investment Review - Interim Report
Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review) – Local Government Pension Scheme (England and Wales): Fit for the Future
Department for Work and Pensions: Pension Reform (Pensions Review) – Pension Fund Investment and the UK Economy
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 November with 15 schemes added, 2 schemes amended and 6 schemes removed
The Takeover Panel: The Takeover Code – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 3 February 2025
14 November 2024
Burges Salmon: Burges Salmon Legal Update 12 November 2024 – Pension Trustees Fiduciary Duties - Time for Clarification and/or Reform?
XPS Pensions: XPS Insights October 2024 – Quarterly Pensions Watch: Autumn Budget - Speculated Changes Fail to Emerge
House of Commons (October 2014 onwards): Standing/General Committee Meetings 5 November 2024 – Draft Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 (5 November 2024)
Pensions Administration Standards Association: PASA Standards 1.1 – Service Agreements Updated PASA Standards 1.1, 2.1-2.3, 3.1-3.4, 4.1 and 5.1-5.2
13 November 2024
Hymans Robertson: Current Issues November 2024 – [Autumn Budget 2024: Pensions News - Extending Collectivization (Less Scary Than It Sounds) - Inflation Announcements Set Increase Expectations - Priority for MaPS Dashboard - HMRC Newsletters: October 2024 - Annual Report Season]
Norton Rose Fulbright: Commentary November 2024 – UK Pensions Briefing: Budget October 2024
The Pensions Regulator: Regulatory and Enforcement Policies – Collective Defined Contribution Schemes Supervision and Enforcement Policy
2024 USA: American Council of Life Insurers v United States Department of Labor [Pension regulators - Imposition of a rule declaring investment advisers to personal pensions to be statutory fiduciaries - Whether regulatory creep - Whether statutory authority to make such a rule]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM051100, PTM056510, PTM073200 and PTM073700 updated on GOV.UK. Unannounced changes to PTM043310, PTM063230 and PTM167200.
12 November 2024
Finance Bill 2024/25 [Bill 125] (7 November 2024) Only selected provisions of this Bill have been included in this document.
2023 USA: American Council of Life Insurers v United States Department of Labor (Plaintiff Brief) [Fiduciary obligations - Whether imposition of fiduciary obligations by a government department on intermediaries was constitutional]
11 November 2024
SI 2024/1143 – The Pensions Act 2004 (Code of Practice) (Defined Benefit Funding) Appointed Day Order 2024
A&O Shearman LLP: What's New This Week 11 November 2024 – [Data Breaches: New ICO Resources on Communications - FTT Dismisses Appeal Against Loss of FP2014: Lefort V HMRC]
Paul Newman KC: pensionsbarrister.com: On the Case November 2024 – Rectify Your Formal Defects Away!
SSI 2024/272 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 Amendments made by these Regulations are included in this update.
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] Bank Base Rates (Table 15) updated
8 November 2024
2024 Aus: Australian Securities and Investments Commission v Mercer Superannuation (Australia) [Greenwashing - Investments - Whether conduct liable to mislead the public]
2024 FTT (Tax): Haigh v HMRC [Taxation - Lifetime allowance - Fixed protection - Notice - Transitional protection - HMRC discretion - Whether tribunal should exercise HMRC discretion on public policy grounds - Ignorantia legis]
6 November 2024
House of Commons (October 2014 onwards): Debates and Oral Answers 29 October 2024 – Cost of Living (Support for Pensioners) (29 October 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 28 October 2024 – Women's State Pension Age (PHSO Report) (28 October 2024)
House of Commons (October 2014 onwards): Written Statements 30 October 2024 – Social Security (30 October 2024)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 86 – FPS Bulletin 86 - October 2024 [fpsbull86]
2024 USA: Wong v New York City Employees' Retirement System [Investments - Performance - Whether investment badly managed - Whether breach of duty of loyalty and prudence - Whether member had standing to sue - Public sector plan - Defined benefit plan - Fossil fuel divestment]
5 November 2024
Paul Newman KC: pensionsbarrister.com: On the Case October 2024 – Mistaken Payments and Fixed Protection
Government Actuary's Department: Technical Bulletins 1 November 2024 – Autumn Budget 2024: GAD Technical Bulletin
Local Government Pensions Committee: LGPC Bulletin 256 – LGPC Bulletin 256 - October 2024 [lgpcbull256]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing papers: Reform of pension tax relief (CBP-7505), Inheriting pension rights (CBP-8635) and Pensions tax (SN00625).
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 5 November 2024 to include changes made in line with the Finance (Autumn 24) Bill.
4 November 2024
A&O Shearman LLP: What's New This Week 4 November 2024 – [Autumn Budget 2024: Bringing Pensions into the Scope of IHT - Autumn Budget 2024: Overseas Transfers - HMRC: Latest Pension Schemes Newsletter - PPF: Bespoke Discount Rate for Smaller Schemes on s143 Valuations]
The Pensions Ombudsman: Factsheets & Information – The Resolution Team
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on the Autumn Budget, pensions dashboards developments, digital Pension Wise, encouraging UK investment, the incentive effect of tax concessions and broadening CDC availability.
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 30 October 2024, 31 October 2024 and 1 November 2024. Update includes changes made in line with the Finance (Autumn 24) Bill.
1 November 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024 – Pension Schemes Newsletter 164 - October 2024 [psn164]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 November with 31 schemes added, 1 scheme amended and 19 schemes removed
31 October 2024
The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2023-2024: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Inheriting Pension Rights (CBP-8635)
30 October 2024
Pension Protection Fund: Consultation Documents and Responses October 2024 – Response to Consultation: S143 Valuation Guidance
Pension Protection Fund: Guidance - Valuation Version H9 – Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version B11 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance With Section 143 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version D6 – Guidance for Actuaries Undertaking the Valuation Under Section 152 of the Pensions Act 2004 and Statement Setting out how the Board of the Pension Protection Fund will make a Funding Assessment under Section 152 (10C) of the Pensions Act 2004
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) October 2024 – Reducing Tax-free Overseas Transfers of Tax Relieved UK Pensions
HM Treasury/HM Revenue & Customs: Taxation (Consultation Documents) – Technical Consultation - Inheritance Tax on Pensions: Liability, Reporting and Payment
Perspective Tips [tips] Updated tip relating to Copy Location
29 October 2024
Draft Regulations – The draft Judicial Pensions (Amendment) Regulations 2024 (October 2024)
XPS Pensions: XPS Insights October 2024 – PPF Maintains Lowest Ever Levy of £100m
Ministry of Justice: Public Service Pensions (Costs) – The Judicial Pensions (Amendment) Regulations 2024: Response to Consultation on the Draft Amendment Regulations
The Pensions Ombudsman: Factsheets & Information – How to Avoid the Ombudsman Updated on TPO website in October 2024
28 October 2024
A&O Shearman LLP: What's New This Week 28 October 2024 – [TPR Publishes Pension Scam Case Studies - HMRC: Latest Pension Schemes Newsletter - TPR Blog Post on Risk-based Regulation - TPR Publishes Digital, Data and Technology Strategy]
Pensions Policy Institute: PPI Briefing Note Number 138 – Lost Pensions 2024
The Pensions Regulator: Regulatory Intervention Reports October 2024 – Friendly Pensions Limited
2024 USA: Baltimore v BP [Investments - Environmental, social and governance issues - ESG - Climate change - Fossil fuels - Fossil fuel companies - Whether fossil fuel companies knowingly contributed to pollution and environmental damage - Whether city has standing to sue - Whether deception]
The Pensions Ombudsman: Factsheets & Information – How We Investigate Complaints Updated on TPO website in October 2024
25 October 2024
Norton Rose Fulbright: Commentary October 2024 – UK Pensions Briefing: Cyber and Data Security for Pension Schemes: Key Takeaways
XPS Pensions: XPS Insights October 2024 – TPR's Interim Response to Statement of Strategy Consultation Published
Pensions Administration Standards Association: Guidance - Dashboards – Scheme Administrators Connecting AVCs to Dashboards - Guidance and Checklist
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2024 – Pension Schemes Newsletter 163 - October 2024 [psn163]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Reform of pension tax relief (CBP-7505)
24 October 2024
Paul Newman KC: pensionsbarrister.com: In Focus October 2024 – Back Britain - But at What Cost?
CAS-110660-N2T3 – Mr N [CAS-110660-N2T3] Determinations from September 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
23 October 2024
Hymans Robertson: Current Issues October 2024 – [How the SoS Package is Made - PPF Targets £100m of Levies, Again - Questions for the Pensions Review - Regulator Parses DB Funding Data - Making Short Work of Ombudsman Cases - How the Regulator will Enforce Dashboards Compliance - HMRC Newsletters: September 2024]
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 21 October 2024 – Pensions Regulator Defined Benefit Funding Code of Practice 2024 (21 October 2024)
National Police Chiefs' Council: NPCC Police Pensions Bulletin 10 October 2024 – NPCC Police Pensions Bulletin 12 [npccbull12]
22 October 2024
Eversheds Sutherland: Speedbrief 17 October 2024 – Commercial Collective DC Schemes Move a Step Closer
House of Commons (October 2014 onwards): Written Statements 22 October 2024 – Pensions Dashboard (22 October 2024)
The Pensions Regulator: Corporate Information – Digital, Data and Technology Strategy - Innovating for Better Saver Outcomes
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions: International Comparisons (SN00290)
21 October 2024
A&O Shearman LLP: What's New This Week 21 October 2024 – [TPR Targets Continuous Improvement on ESG Matters - PPF Guidance on Its Power to Disapply Onerous Contract Terms - TPO Update on Role of Resolution Team]
Paul Newman KC: pensionsbarrister.com: On the Case October 2024 – New from the Ombudsman's Office
Pension Protection Fund: Guidance - Onerous Contracts – PPF's Power to Modify Contracts
18 October 2024
Paul Newman KC: pensionsbarrister.com: On the Case October 2024 – Recoupment - the View from Singapore
House of Commons (October 2014 onwards): Debates and Oral Answers 7 October 2024 – Women's State Pension Age (Compensation) (7 October 2024)
House of Commons (October 2014 onwards): Written Statements 14 October 2024 – National Wealth Fund Update (14 October 2024)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 85 – FPS Bulletin 85 - September 2024 [fpsbull85]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
17 October 2024
CAS-67125-N3Q5 – Mr H [CAS-67125-N3Q5] Determinations from August 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
16 October 2024
Local Government Pensions Committee: LGPC Bulletin 255 – LGPC Bulletin 255 - September 2024 [lgpcbull255]
SI 2024/1012 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 The remaining amendments made these Regulations have now been published.
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: The Old State Pension (CBP-10114)
15 October 2024
Finance Act 2004 [fa04] Note that amendments made by SI 2024/1012 to this Act, which have effect from the tax year 2024-25 but do not come into force until 18/11/24, are showing in the Current View from 06/04/2024 onwards. Links to a pdf have therefore been added, which will allow users to see this Act as in force prior to 18/11/24 but with amendments made by SI 2024/1012 highlighted in green (for new text) or underlined (text due to be repealed).
Income Tax (Earnings and Pensions) Act 2003 [itepa03] Note that amendments made by SI 2024/1012 to this Act, which have effect from the tax year 2024-25 but do not come into force until 18/11/24, are showing in the Current View from 06/04/2024 onwards. Links to a pdf have therefore been added, which will allow users to see this Act as in force prior to 18/11/24 but with amendments made by SI 2024/1012 highlighted in green (for new text) or underlined (text due to be repealed).
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pension Tax Relief: The Annual Allowance and Lifetime Allowance (SN05901)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 October with 28 schemes added and 9 schemes removed
14 October 2024
A&O Shearman LLP: What's New This Week 14 October 2024 – [Abolition of Lifetime Allowance: Further Regulations - Government Consults on Extending CDC Regime]
Finance Act 2004 [fa04] The effects of SI 2024/1012 are included in this update.
Income Tax (Earnings and Pensions) Act 2003 [itepa03] The effects of SI 2024/1012 are included in this update.
11 October 2024
SI 2024/1012 – The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
10 October 2024
CMPS Amendments: Pension Schemes Act 2021, as Amended This update includes selected provisions of the Pension Schemes Act 2021, as amended by the draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025. Please read the introductory Editorial Notes for an explanation of this document and how best to use it.
CMPS Amendments: The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022, as Amended This update also includes selected provisions of the Pensions Act 2004, the Pension Schemes Act 2017, SI 1991/167, SI 1996/1847, SI 1997/785, SI 2006/349, SI 2006/759 and SI 2013/2734, as amended by both draft CDC Regulations. Please read the introductory Editorial Notes for an explanation of these documents and how best to use them.
Draft Regulations – The draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Miscellaneous Amendments) Regulations 2025 (October 2024)
Department for Work and Pensions: Collective Defined Contribution Pension Schemes – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions - Collective Defined Contribution (CDC) Schemes (CBP-8674)
9 October 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pensions Tax (SN00625)
8 October 2024
Draft Regulations – The draft Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 (October 2024)
7 October 2024
A&O Shearman LLP: What's New This Week 7 October 2024 – [TPR Publishes Regulatory Intervention Report: The Meghraj Pension Scheme - TPR: Latest Compliance and Enforcement Bulletin]
4 October 2024
SSI 2024/272 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
TLT LLP: Public Sector Focus September 2024 – What's Coming Up in Pensions - Public Sector Focus
1 October 2024
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 October with 22 schemes added and 17 schemes removed
30 September 2024
A&O Shearman LLP: What's New This Week 30 September 2024 – [TPR Publishes Statement of Strategy Templates - Pensions Ombudsman: Expedited Decision-Making - TPR Publishes DB Funding Analysis 2024]
The Pensions Regulator: Compliance and Enforcement Updates January-June 2024 – Compliance and Enforcement Bulletin January to June 2024
The Pensions Regulator: Regulatory Intervention Reports 1 October 2024 – The Meghraj Group Pension Scheme
27 September 2024
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2024 – Occupational Defined Benefit Scheme Funding Analysis 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024 – Newsletter on the Public Service Pensions Remedy - September 2024 Updated on GOV.UK to include the addition of Appendix B
25 September 2024
The Pensions Regulator: Master Trust Bulletins September 2024 – Master Trust Bulletin
24 September 2024
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: October 2023 to March 2024 - Statistical Bulletin
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 200 – Technical Actuarial Standard 200: Insurance [tas 200] Version 2.0 effective from 1 January 2025
23 September 2024
A&O Shearman LLP: What's New This Week 23 September 2024 – [HMRC: Latest Pension Schemes Newsletter - First-Tier Tribunal Rejects Fixed Protection Appeal]
The Pensions Regulator: Consultation - Consultation Reports and Responses 2024 – Interim Response to the Statement of Strategy Consultation
The Pensions Regulator: Statements – Statement of Strategy
20 September 2024
Norton Rose Fulbright: Commentary September 2024 – UK Pensions Briefing: Consultation on Listed Changes - an Update for Employers and Clarification of an Exclusion for Certain Transactions
National Police Chiefs' Council: NPCC Police Pensions Bulletin 12 September 2024 – NPCC Police Pensions Bulletin 11 [npccbull11]
19 September 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024 – Newsletter on the Public Service Pensions Remedy - September 2024
18 September 2024
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
17 September 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2024 – Pension Schemes Newsletter 162 - September 2024 [psn162]
16 September 2024
A&O Shearman LLP: What's New This Week 16 September 2024 – [PPF Levy Consultation for 2025/26 - TPR Blog Post on Engagement with Administrators - Pension Wise Goes Digital - This Week: Pensions Academy Online, 17 and 19 September 2024]
Eversheds Sutherland: Speedbrief 13 September 2024 – Pensions Dashboards: No Time to Waste
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 September with 19 schemes added and 1 scheme removed
13 September 2024
Pension Protection Fund: Levy Determinations - 2025/26 2025/26 – Deficit-Reduction Contributions Appendix
Pension Protection Fund: Levy Determinations - 2025/26 2025/26 – PPF Deficit-Reduction Contributions Guidance in Respect of the Financial Year 1 April 2025 - 31 March 2026
Pension Protection Fund: Levy Determinations - 2025/26 2025/26 – Alternative Covenant Scheme Guidance
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions - War widows’ pensions (SN00568)
12 September 2024
Pensions Dashboards Programme (PDP): Draft Standards – Technical Standards
Pension Protection Fund: Consultation Documents and Responses September 2024 – Levy Rules 2025/26 - Consultation Document
10 September 2024
House of Commons (October 2014 onwards): Debates and Oral Answers 3 September 2024 – Occupational Pensions (Tax Relief); Cost of Living (Support for Pensioners) (3 September 2024)
2024 SDT: Solicitors Regulation Authority v Hogarty [Auto-enrolment - Deduction of pension contributions - Failure to pay provider - Whether unprofessional conduct - Whether lack of integrity - Whether lack of integrity if informing The Pensions Regulator but not other regulators]
9 September 2024
A&O Shearman LLP: What's New This Week 9 September 2024 – [Call for Evidence: Pensions Investment Review - TPR: Dashboards Compliance and Enforcement Policy - Reminder: Pensions Academy Online]
2024 FTT (Tax): Foulkes v HMRC [Taxation - Self-invested personal pension - SIPP - Investments - Loans - Whether an unauthorised payment - Unauthorised payment surcharge - Whether reasonable]
6 September 2024
The Pensions Regulator: Regulatory and Enforcement Policies – Pensions Dashboards Compliance and Enforcement Policy
The Pensions Regulator: Consultation - Consultation Reports and Responses 2024 – Dashboards Compliance and Enforcement Policy: Consultation Response
2024 FTT (General Regulatory Chamber): Laker v HMRC [Taxation - Lifetime allowance - Fixed Protection 2012 - Meaning of 'year' - Whether 12 consecutive months or 12 aggregated months]
5 September 2024
Local Government Pensions Committee: LGPC Bulletin 254 – LGPC Bulletin 254 - August 2024 [lgpcbull254]
Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review) – Pensions Investment Review: Call for Evidence
2024 FTT (General Regulatory Chamber): Cambridge Rare Books v The Pensions Regulator [Auto-enrolment - The Pensions Regulator - Breach of Unpaid Contributions Notice - Issue of Fixed Penalty Notice - Escalating Penalty Notice - Whether a defence]
Perspective Tips [tips] New tip relating to the Perspective Timeline
4 September 2024
Hymans Robertson: Current Issues September 2024 – [Coming to Terms with the Pensions Review - Establishing a Common Basis for Value - Regulator Rues Minimal-effort ESG Disclosures - Fun to Stay at the N-M-P-A - HMRC Newsletters: August 2024]
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 84 – FPS Bulletin 84 - August 2024 [fpsbull84]
Scottish Public Pensions Agency: Local Government (2024) 2 September 2024 – Changes to the Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023: Scottish Government Consultation 2024 Scottish Government Consultation and draft Regulations
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on announcements in the King's Speech, the focus on consolidation, TPR's new DB funding code, PASA guidance on digital administration and the latest developments in the Virgin Media case.
3 September 2024
A&O Shearman LLP: What's New This Week 2 September 2024 – [TPR Asks Trustees to Help Shape VFM Framework - Save the Date: Pensions Academy Online]
XPS Pensions: XPS Insights September 2024 – FCA Consultation on New Value for Money Framework
2 September 2024
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 2 September with 5 schemes added and 1 removed
30 August 2024
29 August 2024
SI 2024/880 – The Local Government Pension Scheme (Information) Regulations 2024 [lgps info]
27 August 2024
A&O Shearman LLP: What's New This Week 27 August 2024 – [Details of Government Pensions Review Published - Pensions Dashboards: Code of Connection - Save the Date: Pensions Academy Online]
Burges Salmon: Burges Salmon Legal Update 23 August 2024 – Getting "Data Ready" for Pensions Dashboard Connection
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2024
Norton Rose Fulbright: Commentary August 2024 – UK Pensions Briefing: Five Top Tips for Pension Dashboard Readiness
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM063600 updated on GOV.UK to clarify the lump sum allowance and lump sum and death benefit allowance condition
23 August 2024
Pensions Dashboards Programme (PDP): Draft Standards – Code of Connection
22 August 2024
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM161800, PTM174100, PTM174300 and PTM174600 updated on GOV.UK. Unannounced change to PTM175100.
21 August 2024
Financial Markets Law Committee (FMLC): Investment (Environmental, Social and Governance) – Pension Fund Trustees and Fiduciary Duties: Decision-making in the Context of Sustainability and the Subject of Climate Change Our thanks to the Financial Markets Law Committee for allowing us to include this report
2024 Ind: Canadian International School v Union of India [Benefits - Constitution - Different pension contributions for foreign workers - Whether arbitrary]
