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
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]
20 August 2024
2024 FTT (General Regulatory Chamber): Gianni's Glasgow v The Pensions Regulator [Auto-enrolment - Unpaid Contributions Notice - Enforcement Notice - Whether notices properly issued - Whether notices properly received - Burden of proof - The Pensions Regulator review of decisions - Time limits - Duty of Regulator to be proportionate in application of penalties]
19 August 2024
A&O Shearman LLP: What's New This Week 19 August 2024 – [Increase in NMPA from April 2028: New PASA Guidance - New Podcast Series from our Insurance Team - Save the Date: Pensions Academy Online]
Eversheds Sutherland: Speedbrief 16 August 2024 – New DB Funding Regime: Six Things You Should Know (UK)
XPS Pensions: XPS Insights August 2024 – TPR's Final Draft Funding Code Released Ahead of New Regime Coming into Effect
16 August 2024
National Police Chiefs' Council: NPCC Police Pensions Bulletin 10 – NPCC Police Pensions Bulletin 10 - 8 August 2024 [npccbull10]
Department for Work and Pensions/HM Treasury/Ministry of Housing, Communities and Local Government: Pension Reform (Pensions Review) – Terms of Reference
15 August 2024
CAS-110527-P0V7 – Mr S [CAS-110527-P0V7] Determinations from July 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
2024 EAT: Clayson v Ministry of Justice [Discrimination - Part-time employees - Choice of comparator - Judicial pensions - Whether part-time recorders differed from circuit judges]
2024 USA: McCauley v The PNC Financial Services Group [Discrimination - Part-time employees - Choice of comparator - Judicial pensions - Whether part-time recorders differed from circuit judges]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] PTM062210, PTM063130, PTM063700, PTM073010, PTM145200 and PTM175310 updated on GOV.UK. Unannounced change to PTM024600.
HM Revenue & Customs: HMRC Tax Manuals – Updates to the Pensions Tax Manual [ptm updates] August 2024 updates added
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 August with 20 schemes added and 5 removed
14 August 2024
Pensions Administration Standards Association: Guidance - Normal Minimum Pension Age – Preparing for the Change to Normal Minimum Pension Age (NMPA)
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
13 August 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions - Defined Benefit Superfunds (CBP-8775)
12 August 2024
A&O Shearman LLP: What's New This Week 12 August 2024 – [Financial Conduct Authority Consults on New VFM Framework - HMRC's Latest Pension Schemes Newsletter - Save the Date: Pensions Academy Online, 17 and 19 September 2024]
9 August 2024
2024 FTT (General Regulatory Chamber): Been London Design v The Pensions Regulator [Auto-enrolment - Compliance Note - Penalty Notice - Change of address of registered office - Whether notice properly served]
2024 USA: Moore v Humana [Class action - Whether breach of fiduciary duty of prudence - Whether failure to adequately monitor other fiduciaries - Whether imprudent process' to administer a plan leading to excessive recordkeeping fees - Evidence - Expert evidence]
8 August 2024
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 83 – FPS Bulletin 83 - July 2024 [fpsbull83]
NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules] Contains a link to a document comparison showing the differences between this version (which comes into force on 5 August 2024) and the previous version (which came into force on 9 September 2019).
2024 FTT (General Regulatory Chamber): Caldwell v The Pensions Regulator [The Pensions Regulator - Governance - Chair's statement - Governance statement - Defined contribution scheme - Money purchase scheme - Penalty for failure to file - Penalty notice - Penalty notice]
2024 FTT (General Regulatory Chamber): Philip Freeman Mobile Welders v The Pensions Regulator [Auto-enrolment - Compliance Notice - Whether sent by Regulator - Whether received by firm - Whether presumption of service is rebuttable]
7 August 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2024 – Pension Schemes Newsletter 161 - August 2024 [psn161]
2021 CA: Adams v Options UK Personal Pensions [Self-invested personal pension (SIPP) - Contract between consumer and provider - Whether enforceable - Costs - Consequential relief - Quantum of loss]
2024 KB: McHale v Dunlop [Small self-administered pension scheme - Investments - Failed investments - Whether adviser liable]
6 August 2024
2024 CA: Clark v Chief Constable of Derbyshire [Equal treatment - Discrimination - Police pensions - Disablement gratuity - Whether disablement gratuity part of an occupational pension scheme]
5 August 2024
A&O Shearman LLP: What's New This Week 5 August 2024 – [DB Funding Code Laid in Parliament - TPR Updates DB Superfund Guidance - TPR Publishes Review of Trustee ESG Compliance - Save the Date: Pensions Academy Online 17 and 19 September 2024]
Hymans Robertson: Current Issues August 2024 – [Keep Calm and Keir-y on - Taking the Brakes Off Pensions in the King's Speech - Funding Code, Reprised & Revised - Early News on Promised Review - Supercharging Superfunds - Member 'Interests' Embrace Future Accrual & Salary Link - Regulator's Fine Unreasonable & Disproportionate - DC Scheme Returns]
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Step-down Factors Actuarial factors from 1 November 2024
2 August 2024
Eversheds Sutherland: Speedbrief 26 July 2024 – UK Court of Appeal Says Section 37 Confirmations Required for Future Service Changes
Local Government Pensions Committee: LGPC Bulletin 253 – LGPC Bulletin 253 - July 2024 [lgpcbull253]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: The Gender Pensions Gap (CBP-9517)
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Early Retirement Factors Actuarial factors from 1 November 2024
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Late Retirement Factors Actuarial Factors from 1 November 2024
1 August 2024
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] Bank Base Rates (Table 15) updated
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – Commutation Factors Actuarial factors from 1 November 2024
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 August with 17 schemes added and 12 removed
31 July 2024
The Pensions Regulator: Consultation - Consultation Reports and Responses 2024 – Response to Fast Track and Regulatory Approach Consultation
The Pensions Regulator: Selected Research & Analysis - Other Research Reports – Market Oversight: Review of Trustee Compliance with Environmental, Social and Governance Duties
30 July 2024
The Pensions Regulator: Codes of Practice (current) DB Code (as laid before Parliament) – Defined Benefit Funding Code of Practice [tpr db code] Draft to lie before Parliament for forty days, during which time either House
may resolve that the code be not made.
The Pensions Regulator: Codes of Practice (current) Explanatory Memorandum – Explanatory Memorandum to The Pensions Regulator's Defined Benefit Funding Code of Practice 2024
The Pensions Regulator: Consultation - Consultation Reports and Responses 2024 – Response to Our Draft DB Funding Code of Practice Consultation
The Pensions Regulator: Detailed Guidance: DB Superfunds – DB Superfunds Guidance Guidance updated to include TPR's position on capital release, some clarificatory points on investment principles 3 and 6 and some additional detail around capital-backed arrangements and insolvency circumstances
29 July 2024
A&O Shearman LLP: What's New This Week 29 July 2024 – [Court of Appeal Dismisses Virgin Media Appeal - Government Launches Pensions Review - DC Scheme Returns - Box Clever Saga Likely to End in Settlement]
Paul Newman KC: pensionsbarrister.com: On the Case July 2024 – BBC English: CA Rules on Meaning of "Interests"
Paul Newman KC: pensionsbarrister.com: On the Case July 2024 – Virgin Media: CA Gives No Respite
2023 USA: Bakery Drivers Local 550 and Industry Pension Fund v Pension Benefit Guaranty Corporation [Pension fund insolvency insurance - Pension Benefit Guaranty Corporation]
2023 UT: Secretary of State for Work and Pensions v NS [Social security - Impact on payments of right to state second pension - Obligation to disclose pension receipts by recipient of social security payments - Whether breach - Whether appropriate to impose penalty - Duty to disclose]
26 July 2024
House of Commons (October 2014 onwards): Written Answers 25 July 2024 – Pensions and Social Security Benefits (Armed Forces); State Retirement Pensions (Women); Women against State Pension Inequality (25 July 2024)
2024 Ire: Casey v Bank of Ireland [Personal pensions - Pension as security for a loan - Whether time runs from the date of the representations for the loan, or the time when the loan has crystalised]
25 July 2024
House of Commons (October 2014 onwards): Written Answers 22 July 2024 – Retirement; Mineworkers' Pension Scheme; Retirement (Public Sector); State Retirement Pensions (Women) (22 July 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 24 July 2024 – European Investment Bank (24 July 2024)
CAS-58621-D0Y0 – Mr N [CAS-58621-D0Y0] Determinations from June 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2024 – Newsletter on the Public Service Pensions Remedy - July 2024
24 July 2024
Norton Rose Fulbright: Commentary July 2024 – UK Pensions Briefing: The Pensions Regulator's Developing Approach to Enforcement of Administration Breaches
Redington: The Defined Contrarian July 2024 – The Defined Contrarian: Q2 2024
XPS Pensions: XPS Insights July 2024 – Quarterly Pensions Watch: Pension Schemes Bill Announced
House of Commons (October 2014 onwards): Debates and Oral Answers 22 July 2024 – Debate on the Address (22 July 2024)
House of Lords (October 2014 onwards): Debates and Oral Answers 22 July 2024 – King's Speech (4th Day) (22 July 2024)
CAS-56878-Q0F5 – Mrs I [CAS-56878-Q0F5] Determinations from May 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
2024 USA: Piercy v AT&T [Buy-outs - Buy out with insurer - Whether private-equity backed insurer is too risky for trustees and/or plan sponsors to accept as counterparty]
23 July 2024
The Pensions Regulator: Master Trust Bulletins July 2024 – Master Trust Bulletin - July 2024 Our thanks to TPR for allowing us to carry its Master Trust Bulletins. The collection can be found under "The Pensions Regulator" sub-heading on the "Other Regulatory Materials" page of the Table of Documents.
2024 USA: State of Utah v Su [Investments - Fiduciary obligations - Environmental, social and governance criteria (ESG): whether to take ESG criteria into consideration - Government guidance - Whether breach of fiduciary obligations]
22 July 2024
A&O Shearman LLP: What's New This Week 22 July 2024 – [New Pension Schemes Bill Announced - Sustainability and Pension Fund Investing: Link to Webinar Recording]
CAS-44594-N4P2 – Mrs D [CAS-44594-N4P2] Determinations from April 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
18 July 2024
2024 USA: Arlington Heights Police Pension Fund v Pritzker [Fund management - Investments - Consolidation of asset management of smaller pension funds - Illinois - Whether statute enforcing consolidation was constitutional - Whether constitutional protection of benefits of state employees adversely affected by consolidation of investment management - Whether member/employees have right merely to benefits or to funded benefits]
2019 Aus: McVeigh v Retail Employees Superannuation (REST) [Investments - Climate change issues - Costs - Litigation - Whether public interest litigation - Information - Whether pension fund obliged to deliver detailed information on climate change issues in relation to investments - Whether cap on costs is appropriate - Duties of superannuation trustees in relation to climate change - Australia]
17 July 2024
2023 USA: Cunningham v Cornell University [Investments - Whether breach of prudence - Whether breach of fiduciary duty - Whether duty to avoid retail funds as investments - Whether level of administrative fees unreasonable]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
16 July 2024
2009 Ch: HR Trustees v German [Conversion of defined benefits arrangements to defined contributions - Amendment of scheme - Whether underpin required]
15 July 2024
A&O Shearman LLP: What's New This Week 15 July 2024 – [Court of Appeal: Member 'Interests' Include Future Service Benefits - First-Tier Tribunal: Time to Pay Allowed Before Escalating Penalty]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: King’s Speech 2024 - Welfare and pensions (LLN-2024-0042)
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 July with 14 schemes added and 17 removed
12 July 2024
National Police Chiefs' Council: NPCC Police Pensions Bulletin 9 – NPCC Police Pensions Bulletin 9 - 11 July 2024 [npccbull9]
11 July 2024
SSI 1990/510 – The Electricity (Protected Persons) (Scotland) Pension Regulations 1990 Added after user request
Paul Newman KC: pensionsbarrister.com: On the Case July 2024 – Proving Lost Deeds: an Australian Perspective
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Minimum pension age (SN05847)
10 July 2024
2024 CA: Options UK Personal Pensions v Financial Ombudsman Service [Investments - Self-invested personal pension - Failed investments - Whether SIPP provider has a duty to perform due diligence on self-investments - Judicial review]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pension FAQs: Occupational and Personal Pensions (CBP-9628)
8 July 2024
A&O Shearman LLP: What's New This Week 8 July 2024 – [Fixed Penalty Notice Revoked: TPR Communications not Received - Fixed Protection: Loss of Protection Confirmed Due to Benefit Accrual - Final Reminder: Sustainability and Pension Fund Investing]
5 July 2024
Eversheds Sutherland: Speedbrief 4 July 2024 – Pensions Ombudsman Revamps its Delivery Model
Hymans Robertson: Current Issues July 2024 – [Electioneering - Tribunal tide turns against Regulator - Chair's statement fining not fully mandatory - Ombudsman falls back to 'IDRP-first' position - Public sector round-up]
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 82 – FPS Bulletin 82 - June 2024 [fpsbull82]
2023 USA: State of Utah v Secretary of Labor [Investments - Investment policy - Adoption of environmental, social and governance (ESG) objectives - Whether ESG investing is lawful]
2024 FTT (Tax): Trachtenberg v HMRC [Self-invested personal pension (SIPP) - Investments - Loans - Tax - Whether unauthorised payment - Whether unauthorised payment surcharge]
4 July 2024
2024 FTT (Tax): NBC (Administration Services) v HMRC [Taxation - Registration of schemes with HMRC - Whether registration can be withdrawn - Pensions liberation - Whether a tribunal can review an exercise of discretion by HMRC - Request for information by HMRC - Whether out of time - Whether validly requested - Scheme sanction charge - Unauthorised payments charge]
3 July 2024
National Police Chiefs' Council: NPCC Police Pensions Bulletin 8 – NPCC Police Pensions Bulletin 8 - 13 June 2024 [npccbull8]
2017 Info Comm: X v The Pensions Regulator (No 2) [Freedom of information - Auto enrolment - Whether a right to see information held by regulator in relation to breaches - Whether information was restricted]
2 July 2024
2024 UT: A D Bly Groundworks v HMRC [Taxation - Future pension payments - Whether allowable - Unfunded unapproved retirement benefits scheme (UURBS) - Purpose of payments - Whether for pensions or tax reduction]
2024 Info Comm: X v Cabinet Office [Civil service pensions - Internal management note - Scheme Compliance Unit Directives - Whether disclosable under Freedom of Information Act]
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on TPR's initiative on data quality, new PASA guidance on data, updated PASA guidance on Master Trust transitions, new "Check your State Pension Forecast" service from HMRC & DWP, recent TPO determination on recovering overpaid pensions, LTA developments, appeal in McCloud costs proposal, SPP guide on ESG and TPO's reinstatement of requirement to use schemes' IDRP.
1 July 2024
A&O Shearman LLP: What's New This Week 1 July 2024 – [Signposting Members to The Pensions Ombudsman - Sustainability and Pension Fund Investing: Priorities and Politics in the US, EU and UK]
Local Government Pensions Committee: LGPC Bulletin 252 – LGPC Bulletin 252 - June 2024 [lgpcbull252]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 July with 10 schemes added, 3 removed and 2 amended
28 June 2024
Paul Newman KC: pensionsbarrister.com: In Focus June 2024 – Illiquid SASSs: A Way Forward?
27 June 2024
Pensions Policy Institute: PPI Briefing Note General Election Briefing Note 3 – Manifestos and Later Life Provision Briefing Paper
2024 FTT (General Regulatory Chamber): Venetian Plastering North West v TPR [Auto-enrolment - Compliance - Declaration of compliance - Failure to make return - Penalty - Whether reasonable excuse for non-compliance]
26 June 2024
2024 CoP: Irwin Mitchell Trust Corporation v PW [Investments - Asset management - Conflicts of interest - Trusteeship - Fiduciary management - Whether trustee can appoint connected party to be asset manager]
25 June 2024
Norton Rose Fulbright: Commentary June 2024 – UK Pensions Briefing: General Election 2024: A New Pensions Policy Agenda?
XPS Pensions: XPS Insights June 2024 – General Election 2024: What Do the Parties' Manifestos Say About Pensions?
24 June 2024
A&O Shearman LLP: What's New This Week 24 June 2024 – [Penalty for Breach of Chair's Statement Requirements: What Does 'Must' Mean? - Tribunal Revokes 'Disproportionate and Oppressive' Escalating Penalty Notice - Presumption of Service was Rebutted by Clear Evidence - TPO Tightens Pre-complaint IDR Requirement - Sustainability and Pension Fund Investing: Priorities and Politics in the U.S., EU and UK]
Pensions Policy Institute: PPI Briefing Note General Election Briefing Note 2 – Automatic Enrolment Contributions Briefing Paper
21 June 2024
2024 KB: Farley v Paymaster (1836) [Pensions data - Data Protection Act - Whether information sent to wrong addresses has resulted in harm - Class action]
20 June 2024
Paul Newman KC: pensionsbarrister.com: In Focus June 2024 – Finance Act 2024 - New Lump Sum Rules
SR 2024/130 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
19 June 2024
2023 UT: ScottishPower v HMRC [Regulation - Fines - Taxation - Whether regulatory fines deductible for tax purposes - Whether compensation to customers in lieu of fines deductible]
2024 Ch: The Tintometer v Pitmans [Advice - Legal advice - Amendment of deed - Solicitors - Whether negligent - Procedure - Costs - Litigation - Limitation periods]
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 12A and 12B)
18 June 2024
Eversheds Sutherland: Speedbrief 13 June 2024 – What Does the UK General Election Mean for Workplace Pensions?
17 June 2024
SR 2024/130 – The Firefighters' Pension Schemes and Compensation Scheme (Amendment) Regulations (Northern Ireland) 2024 Amendments made by these Regulations will be included in a future update.
A&O Shearman LLP: What's New This Week 17 June 2024 – [Manifesto Round-up - Pensions Equity Group - Reducing the Gender Pension Gap]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2024 – Newsletter on the Public Service Pensions Remedy - June 2024
2024 KB: Crescent Gas Corporation v National Iranian Oil Company [Investments - Property - Transfer from sponsor to fund - Whether subject to court order against sponsor - International pensions - Iran]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 17 June with 23 schemes added and 7 removed
14 June 2024
2024 CA: British Medical Association v HM Treasury [Public sector plans - Unfunded plans - Discrimination - Age discrimination - Judicial review]
13 June 2024
Paul Newman KC: pensionsbarrister.com: On the Case June 2024 – Trust Me, I'm a Dolphin!
TLT LLP: Public Sector Focus June 2024 – What's Coming Up in Pensions - Public Sector Focus Our thanks to TLT LLP for allowing us to carry the "Public Sector Focus" series in our Commentary collection. This series provides an update of key developments for public sector pensions. The collection can be found under the "TLT LLP" sub-heading on the "Commentary" page of the Table of Documents.
12 June 2024
2023 FTT (General Regulatory Chamber): Evans One v TPR [Auto-enrolment - Failure to file compliance notice with The Pensions Regulator - Fixed penalty notice - Compliance Notice - Failure by employer to file a redeclaration of compliance - Burden of proof]
2023 FTT (Tax): Joshi v HMRC [State pension - Qualifying years - Voluntary contributions - Whether payment date of pension affected by payment of later contributions]
11 June 2024
A&O Shearman LLP: What's New This Week 10 June 2024 – [TPR: Fine Imposed for Withholding Information - PASA Guidance: 'Data Presence v Accuracy']
2022 FTT and UT: Robins v Secretary of State for Work and Pensions [State scheme - Contracting-out - Contracted-out deduction - Survivor's benefits - Whether a person in receipt of a full state pension by virtue of their own contributions could not enjoy their spouse's derived survivor's pension in addition]
SI 2003/2682 – The Income Tax (Pay As You Earn) Regulations 2003 [paye] Reg 72 added after user request
10 June 2024
Hymans Robertson: Current Issues June 2024 – [Election circumspection - Dashboards update - Qualified support for novel DB products - Regulator looks to the future (it's only just begun) - HMRC newsletters: May 2024]
The Takeover Panel: The Takeover Code – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 30 April 2024
7 June 2024
Burges Salmon: Burges Salmon Legal Update 4 June 2024 – General Code of Practice: How We Can Help to Reduce the Burden
XPS Pensions: XPS Insights June 2024 – General Election Announcement Stalls Pensions-related Decisions
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 81 – FPS Bulletin 81 - May 2024 [fpsbull81]
5 June 2024
CAS-81732-G9M7 – Ms E [CAS-81732-G9M7] Determinations from March 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
Local Government Pensions Committee: LGPC Bulletin 251 – LGPC Bulletin 251 - May 2024 [lgpcbull251]
4 June 2024
Perspective Tips [tips] New tip relating to adding deeds and other documents to Perspective
3 June 2024
Finance (No 2) Act 2024 [fa24(2)] Only selected provisions of this Act have been included in this document.
A&O Shearman LLP: What's New This Week 3 June 2024 – [HMRC Pension Schemes Newsletter 160 - Work and Pensions Committee: Key Points from Norton Inquiry - Changes to PPF Valuation Assumptions for Smaller Schemes]
House of Commons (October 2014 onwards): Debates and Oral Answers 16 May 2024 – Women's State Pension Age (Ombudsman Report); Mineworkers' Pension Scheme (16 May 2024)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2024 – Pension Schemes Newsletter 160 - May 2024 [psn160]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 3 June with 25 schemes added, 2 amended and 11 removed
31 May 2024
Paul Newman KC: pensionsbarrister.com: On the Case May 2024 – Unreported Decision on Calculation of Final Salary Underpins
House of Commons (October 2014 onwards): Debates and Oral Answers 2 May 2024 – Pension Schemes (2 May 2024) Commons debate
30 May 2024
Scottish Public Pensions Agency: Local Government (2024) May 2024 – Discretion for Administering Authorities to Determine the Amount of Exit Credit - Local Government Pension Scheme (LGPS): Scottish Government Consultation 2024 Scottish Government Consultation and draft Regulations
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: MPs' Pension Scheme (SN06283)
29 May 2024
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) TAS 310 – Technical Actuarial Standard 310: Collective Money Purchase Pensions
2024 CA: Railways Pension Trustee Company v Atos IT Services UK [Funding - Deficit - Group scheme - Sectionalised scheme - Actuarial powers - Actuarial discretion - Interpretation of level of discretion - Shared-cost scheme - Whether actuary could consider whether employee members could afford fully-increased contributions]
28 May 2024
A&O Shearman LLP: What's New This Week 28 May 2024 – [Pensions Ombudsman: Planned Changes to Operating Practices - TPR Announces Data Quality Regulatory Initiative]
24 May 2024
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2024 – Occupational Defined Contribution Landscape in the UK 2023
SR 2024/117 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
23 May 2024
SR 2024/116 – The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2024
SR 2024/117 – The Health and Social Care Pension Schemes (Amendment No 2) Regulations (Northern Ireland) 2024 Amendments made by these Regulations will be included in a future update.
Norton Rose Fulbright: Commentary May 2024 – UK Pensions Briefing: Pensions Regulator Publishes its Annual Funding Statement 2024 and Corporate Plan 2024-27 in "Rapidly Shifting" Pensions Market
Paul Newman KC: pensionsbarrister.com: On the Case May 2024 – Challenging FOS Decisions: the Options Case
22 May 2024
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)
Pensions Dashboards Programme (PDP): Draft Standards – PDP Draft Data Standards Removed “not in the future” under ‘validation’ for item 2.017
21 May 2024
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 March 2024
20 May 2024
A&O Shearman LLP: What's New This Week 20 May 2024 – [PASA Update on Plans for Dashboards Guidance - TPR: DC Pensions Landscape Report 2023]
Pensions Policy Institute: PPI Briefing Note Number 137 – How Might CDC Develop in the UK?
17 May 2024
XPS Pensions: XPS Insights May 2024 – The Pensions Regulator’s Annual Funding
Statement 2024
National Audit Office: Pensions Dashboards Programme HC 732 Session 2023-24 – Investigation into the Pensions Dashboards Programme
16 May 2024
Hymans Robertson: Current Issues May 2024 – [DB annual funding statement, 2024 - DB funding gets FIS-ical - Regulator settles with FSD targets - Ombudsman shaves overpayments claim - HMRC newsletters: April]
Paul Newman KC: pensionsbarrister.com: On the Case May 2024 – McCloud Costs Directions: BMA v HM Treasury
Redington: The Defined Contrarian January 2024 – The Defined Contrarian: Q1 2024
TLT LLP: SIPP and SSAS Round-up Spring 2024 – SIPP and SSAS Round-up - Spring Edition 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: The Communication of State Pension Age Increases for Women Born in the 1950s (CBP-9967)
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 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs: Periodic Review 2024 - March 2024"
15 May 2024
A&O Shearman LLP: What's New This Week 13 May 2024 – [HMRC: Pension Schemes Newsletter Plus FAQS - Standards for Pensions Dashboards Published - TPR Corporate Plan 2024-27]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 May with 12 schemes added, 1 amended and 13 removed
14 May 2024
The Pensions Regulator: Selected Research & Analysis - Other Research Reports – Review of Climate-related Disclosures by Occupational Pension Schemes: Year 2
Pensions Dashboards Programme (PDP): PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (April 2024)
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 13 May 2024. PTM176220 amended - section on 'Scheme chargeable payments: unauthorised lump sum payments' deleted.
13 May 2024
CAS-46702-B9D7 – Mr R [CAS-46702-B9D7] Determinations from February 2024 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Treasury: Directions 20 March 2024 – The Public Service Pensions (Exercise of Powers, Compensation and Information) (Amendment) Directions 2024
The Pensions Regulator: Statements – Annual Funding Statement 2024
10 May 2024
Pensions Dashboards Programme (PDP): Draft Standards – PDP Draft Data Standards
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 10 May 2024. Page title of PTM175250 amended from 'Relevant relievable amount for a defined benefits arrangement' to 'Relevant relievable amount for a hybrid arrangement'.
9 May 2024
2024 Ch: Newell Trustees v Newell Rubbermaid UK Services [Benefits - Conversion of final salary benefits to money-purchase benefits - Conversion of defined benefit arrangements to defined contribution arrangements - Interim deeds - Interpretation - Whether age discrimination - The use of advice - Whether the court will disturb arrangements set in place many years previously (laches)]
8 May 2024
Norton Rose Fulbright: Commentary April 2024 – UK Pensions Briefing: The 2024 Pension Tax Changes: Five Thing to Know and Three Things to Do
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: Pensions: Defined Benefit Superfunds (CBP-8775)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions (Special Rules for End of Life) Bill 2023-24 (CBP-9943)
7 May 2024
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 7 May 2024. Page PTM113400 (comprising pages PTM113410, PTM113420 and PTM113430) archived in line with LTA abolition and the Finance Bill 2023-24.
3 May 2024
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 80 – FPS Bulletin 80 - April 2024 [fpsbull80]
2 May 2024
Paul Newman KC: pensionsbarrister.com: On the Case May 2024 – Lessons from the PO on Recoupment and Overpayments
Local Government Pensions Committee: LGPC Bulletin 250 – LGPC Bulletin 250 - April 2024 [lgpcbull250]
2024 Ch: Avon Cosmetics v Dalriada Trustees (No 2) [Documentation - Amendment - Fetter on power of amendment]
1 May 2024
Paul Newman KC: pensionsbarrister.com: In Focus April 2024 – The Pro-rating of Pension Increases
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on TPR Codes of Practice, the Dashboards Connection Timetable, Updates from FRC on the Stewardship Code, new Taskforce on Social Factors Guides, WASPI Developments and the Reduction of the Surplus Refund Tax Rate.
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 May with 12 schemes added and 22 removed
30 April 2024
Paul Newman KC: pensionsbarrister.com: In Focus April 2024 – Pension Crimes, Fines and Insolvency Practitioners
29 April 2024
A&O Shearman LLP: What's New This Week 29 April 2024 – [TPR Publishes Annual Funding Statement - TPR Blog Post on New DB Models for Savers]
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 29 April 2024. Pages PTM101000 and PTM102550 updated to reflect changes in line with LTA abolition and the Finance Act 2024.
26 April 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2024 – Pension Schemes Newsletter 159 - April 2024 [psn159]
24 April 2024
XPS Pensions: XPS Insights April 2024 – Q2 2024 Outlook for Pension Scheme Trustees and Employers
23 April 2024
Eversheds Sutherland: Speedbrief 15 April 2024 – The Importance of Marking Pensions Correspondence 'Private and Confidential' - Farley v Paymaster [2024] EWHC 383 (KB)
22 April 2024
A&O Shearman LLP: What's New This Week 22 April 2024 – [Dashboards Guidance on Calculating Accrued Pot Values - Unpaid Carer's Leave: New Right from 6 April 2024]
House of Lords (October 2014 onwards): Debates and Oral Answers 26 March 2024 – Women's State Pension Age (26 March 2024)
House of Commons: Information & Awareness/Education/Pension Information (General) HC 144 – Defined Benefit Pension Schemes: Third Report of Session 2023-24
19 April 2024
Eversheds Sutherland: Speedbrief 12 April 2024 – Pensions Dashboards Update - The Clock is Ticking
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 19 April 2024. New page PTM061310 and PTM063210 updated to include content to cover overpaid pension commencement lump sums.
18 April 2024
House of Commons (October 2014 onwards): Debates and Oral Answers 25 March 2024 – Women's State Pension Age (25 March 2024)
17 April 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public Service Pension Increases (SN05434)
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)
16 April 2024
SI 2024/491 – The Armed Forces Pensions (Amendment) Regulations 2024
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 79 – FPS Bulletin 79 - March 2024 [fpsbull79]
15 April 2024
A&O Shearman LLP: What's New This Week 15 April 2024 – [Transition Plan Taskforce Publishes New Resources - Pensions Regulator Publishes Review of Pension Scheme Climate Reports]
Local Government Pensions Committee: LGPC Bulletin 248 – LGPC Bulletin 248 - Annual update March 2024 [lgpcbull248]
Local Government Pensions Committee: LGPC Bulletin 249 – LGPC Bulletin 249 - March 2024 [lgpcbull249]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 April with 21 schemes added and 11 removed
12 April 2024
Hymans Robertson: Current Issues April 2024 – [Parliamentary Committee Flies the Flag for UK DB - New Timetable for Dashboards Connections - Strategy-statement Specs - Abolition Angst - A Public-sector Approach to Private-sector DB Consolidation - Revoking CoPs & General Disorder - Surplus-refund Tax Cut - Lesser of Two Evils for the General Levy - SI-lent Spring - PPF Goes Bespoke for Assessment Assumptions - HMRC Newsletters: March 2024]
Paul Newman KC: pensionsbarrister.com: On the Case April 2024 – Recent Ombudsman Determinations on Pension Scams
9 April 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pension Tax Relief: The Annual Allowance and Lifetime Allowance (SN05901)
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Pensions: Collective Defined Contribution (CDC) Schemes (CBP-8674)
8 April 2024
A&O Shearman LLP: What's New This Week 8 April 2024 – [LTA Abolition: HMRC Pension Schemes Newsletters - DB Funding Changes Now in Force (Subject to Transitional Provisions) - General Code Now Live - Pensions Dashboards: Staging Timetable Published - TPR Regulatory Intervention Report: Newburgh Engineering - PPF Consults on Discount Rate for Smaller Schemes - FCA Consults on Guidance for Dashboards Service Providers]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2024 – Pension Schemes Newsletter 158 - April 2024 [psn158]
5 April 2024
SI 2024/462 – The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024
The Pensions Regulator: Regulatory Intervention Reports March 2024 – Newburgh Engineering Co Ltd Pension and Assurance Scheme
HM Revenue & Customs: HMRC Tax Manuals PTM – Pensions Tax Manual [ptm] Updated on GOV.UK on 27 and 28 March and 4 April 2024 in line with the abolition of the lifetime allowance and the Finance Act 2024. Update includes the archiving of chapters PTM080000 and PTM090000 and the insertion of a new chapter PTM170001. HMRC has indicated that further updates will be announced.
4 April 2024
SI 2024/451 – The Pension Schemes Act 2021 (Commencement No 8 and Transitional Provisions) Regulations 2024
3 April 2024
2024 Ch: Avon Cosmetics v Dalriada Trustees [Documents - Amendments - Whether amendment was valid in light of fetter on amendment - Whether amendment failed in whole or in part]
2 April 2024
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 April with 18 schemes added, and 5 removed
28 March 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024 – Pension Schemes Newsletter 157 - March 2024 [psn157]
Taskforce for Social Factors (TSF): Guidance - Social Factors March 2024 – Considering Social Factors in Pension Scheme Investments: Guide from the Taskforce on Social Factors: Final Report
Parliamentary and Health Service Ombudsman: State Pension Reform – Women's State Pension Age: Our Findings on Injustice and Associated Issues
26 March 2024
SI 2024/431 – The Pensions Act 2004 (General Code of Practice) (Appointed Day, Amendment and Revocations) Order 2024
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2023
XPS Pensions: XPS Insights March 2024 – The Pensions Regulator (TPR) Launches Statement of Strategy Consultation
House of Commons (October 2014 onwards): Written Statements 25 March 2024 – Pensions Dashboard Update (25 March 2024)
Department for Work and Pensions: DWP Non-Statutory Guidance – Pensions Dashboards: Guidance on Connection: The Staged Timetable
Pension Protection Fund: Consultation Documents and Responses March 2024 – Consultation Document: S143 Valuation Assumptions
25 March 2024
A&O Shearman LLP: What's New This Week 25 March 2024 – [TPR Action and Commentary on Value for Money - Pensions Dashboards: Latest Update - Next Edition]
Paul Newman KC: pensionsbarrister.com: In Focus March 2024 – Avon Cosmetics: A Critical Analysis
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation 27 February 2024 – Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024; Social Security Benefits Up-rating Order 2024; Guaranteed Minimum Pensions Increase Order 2024 (27 February 2024)
House of Commons (October 2014 onwards): Standing/General Committee Meetings 27 February 2024 – Draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023 (27 February 2024)
22 March 2024
Finance (No 2) Bill 2023/24 [Bill 179] (12 March 2024) Only selected provisions of this Bill have been included in this document.
Eversheds Sutherland: Speedbrief 21 March 2024 – LTA Abolition Amending Regulations Finally Issued
Norton Rose Fulbright: Commentary March 2024 – UK Pensions Briefing: The General Code and Scheme Governance – The Big Picture
Paul Newman KC: pensionsbarrister.com: In Focus March 2024 – Historic Discrimination and Pension Schemes
National Police Chiefs' Council: NPCC Police Pensions Bulletin 5 – NPCC Police Pensions Bulletin 5 - 14 March 2024 [npccbull5]
SI 2024/356 – The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 Amendments made by these Regulations are included in this update.
21 March 2024
SR 2024/50 – The Health and Social Care Pension Schemes (Partial Retirement etc) Regulations (Northern Ireland) 2024 Amendments made by these Regulations are included in this update.
20 March 2024
House of Lords (October 2014 onwards): Debates and Oral Answers 27 February 2024 – Gender Pay Gap (27 February 2024)
Pendragon: Pensions Reference Materials – Statistics and Other Information
[stats] CPI and RPI figures updated together with inflation rates (Tables 17A and 17B)
19 March 2024
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] New briefing paper: The Gender Pensions Gap (CBP-9517)
18 March 2024
A&O Shearman LLP: What's New This Week 18 March 2024 – [Regulations Published on Lifetime Allowance Changes - Tax Charge on Refunds of Surplus to be Reduced from 6 April 2024 - Annual Pensions Increase (Review) Order Published]
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers [parl briefing] Updated briefing paper: Public Service Pensions - Response to McCloud (CBP-9177)
15 March 2024
SI 2024/357 – The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
SI 2024/372 – The Pensions Increase (Review) (No 2) Order 2024
Burges Salmon: Burges Salmon Legal Update 12 March 2024 – International Data Transfers: Actions for Pension Schemes
Hymans Robertson: Current Issues March 2024 – [Freeing DB to Do Better; [Amendment] Powers and Riches Never Want Advocates; Auto-enrolment News; England Expects - Fiduciary Duty; More Expected from Professional Trustee; HMRC Newsletters - February 2024; Small Pots Delivery Group; Thar She Blows - the PPF Levy Ceiling; Dashboard Operators Require Authorization]
XPS Pensions: XPS Insights March 2024 – Spring Budget 2024 Brings No Big Surprises to Pensions
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024 – Lifetime Allowance Guidance Newsletter - March 2024 Additional information added to questions 14, 20 and 37.
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 March with 16 schemes added, 13 removed and 1 amended
14 March 2024
SI 2024/356 – The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 These Regulations are in the process of being edited. Amendments made by these Regulations will be included in a future update.
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) March 2024 – The Authorised Surplus Payments Charge (Variation of Rate) Order 2024
13 March 2024
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2024 – Lifetime Allowance Guidance Newsletter - March 2024
12 March 2024
SR 2024/49 – The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2024
11 March 2024
A&O Shearman LLP: What's New This Week 11 March 2024 – [Spring Budget 2024 - TPR Consults on Statement of Strategy Requirements - HMRC Lifetime Allowance Guidance Newsletter - New Guidance for Trustees on Social Factors - Codes of Practice to be Revoked from 28 March 2024 - Annual GMP Increase Order - Government Responds to General Levy Review]
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 78 – FPS Bulletin 78 - February 2024 [fpsbull78]
2023 USA: Held v Montana [Investments - Climate change - Legislation - Constitutional law - Whether legislation which forbade the state and its agents from considering climate change in its environmental reviews]
