New & Recently Amended Documents

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

12 August 2022
The Pensions Regulator: Selected Research & Analysis - Scheme Funding Analysis 2022  – Scheme Funding Analysis 2022: Valuations and Recovery Plans of UK Defined Benefit and Hybrid Pension Schemes
2022 QBLindsay v O'Loughnane [Judgement debt - Forfeiture - Application to distrain against personal pensions - Whether pension providers could be required to pay direct to a creditor of a member]
UK Parliament: Parliamentary Briefing Papers  – Parliamentary Briefing Papers Updated briefing paper: CBP-8674 Pensions: Collective Defined Contribution (CDC) Schemes
The Pensions Regulator: Funding and Investment - Detailed Guidance  – Tender and Set Objectives for Investment Service Providers TPR has revised its guidance on the tender process for fiduciary management services and trustees setting objectives for their investment consultants
11 August 2022
CAS-41940-X1R4 & CAS-67647-W7K9  – Mr E & Mrs E [CAS-41940-X1R4 & CAS-67647-W7K9] Determinations from July 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 59  – FPS Bulletin 59 - July 2022 [fpsbull59]
9 August 2022
XPS Pensions: XPS Insights July 2022  – Climate change disclosures extended by new Paris Agreement metric
HM Treasury: Public Service Pensions (Consultations)  – Consultation on Administrative Controls Process for Public Sector Exits
2022 UTPage v FCA [Advice - Unsuitable advice - Investments - Regulation - Pension transfers - Pension transfer advice - Conflicts of interest]
8 August 2022
4 August 2022
The Pensions Regulator: Strategy and Policy 2022  – Our Strategy to Combat Pension Scams
Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] Bank Base Rates (Table 22) updated
2 August 2022
Local Government Pensions Committee: LGPC Bulletin 227  – LGPC Bulletin 227 - July 2022 [lgpcbull227]
1 August 2022
Perspective Tips [tips] New tip relating to draft legislation
HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 1 August 2022 with ten schemes added and six removed
29 July 2022
28 July 2022
Burges Salmon: Burges Salmon Legal Update 15 July 2022  – Pensions Law: On the Horizon
Burges Salmon: Burges Salmon Legal Update 18 July 2022  – DWP Consultation Outcome Climate and Investment Reporting - What Now for Trustees?
Eversheds Sutherland: Speedbrief 19 July 2022  – Pensions Dashboards – Full Steam Ahead (With Some Tweaks)
2022 UTPhilip Freeman Mobile Welders v The Pensions Regulator [The Pensions Regulator - Penalties - Fixed Penalty Notice - Escalating penalty Notice - Whether received - Burden of proof - Whether presumption of receipt irrebuttable]
27 July 2022
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Technical Amendments to the Pension Protection Fund and Fraud Compensation Fund Regulations
House of Commons: British Steel Pension Scheme HC 251  – Investigation into the British Steel Pension Scheme - Fourteenth Report of Session 2022-23
2022 UTGM v Secretary of State for Work and Pensions (RP) [State pensions - State pension age - Spouse's pension - Derived pensions - Whether wife entitled to derived pension in her own right - Failure to claim - Whether payments should be backdated - Category B state retirement pension]
26 July 2022
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – The Draft Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2023
25 July 2022
CAS-44132-Q4C5  – Ms N [CAS-44132-Q4C5] Determinations from June 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
22 July 2022
XPS Pensions: XPS Insights July 2022  – Q3 2022 Outlook For Pension Scheme Trustees and Employers
House of Commons (October 2014 onwards): Written Statements 20 July 2022  – Finance Bill 2022-23 Draft Legislation and Tax Documents (20 July 2022)
House of Commons (October 2014 onwards): Written Statements 21 July 2022  – Academy Trust and Local Government Pension Update (21 July 2022)
The Pensions Ombudsman: Factsheets & Information  – TPO Approach to McCloud and Sargeant Age Discrimination Complaints
The Pensions Regulator: Trustees  – Pensions Dashboards: Initial Guidance Updated following Government response to consultation on draft Pensions Dashboards Regulations 2022
21 July 2022
Bills -- Passage through Parliament: Pensions Dashboards (Prohibition of Indemnification) Bill 15 July 2022  – Pensions Dashboards (Prohibition of Indemnification) Bill: Second Reading (Commons) (15 July 2022)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2022  – Pension Schemes Newsletter 141 - July 2022 [psn141]
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Pensions Relief Relating to Net Pay Arrangements
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Pension Schemes: Collective Money Purchase - Winding Up
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2022  – Further Tax Provisions in Connection with the Dormant Assets Scheme
The Pensions Regulator: Codes of Practice  – Authorisation and Supervision of Collective Defined Contribution Schemes [tpr code cdc] Authorisation and Supervision of Collective Defined Contribution Schemes - Final code
Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Uplifts to the Member Contribution Tier Thresholds from 1 October 2022
SI 2022/825 – The Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
20 July 2022
Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis  – Consultation: Standards, Specifications and Technical Requirements
19 July 2022
Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Response: Facilitating Investment in Illiquid Assets by Defined Contribution Pension Schemes: Chapter 3 - Employer-related Investments
2022 ChGiddens v Frost [Investments - Fraud - Scam - Time limits for claim - Claim in fraud - Claim for defective advice]
18 July 2022
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Government Response: Consideration of Social Risks and Opportunities By Occupational Pension Schemes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Summary of Key Policies: Draft Pensions Dashboards Regulations 2022: Consultation Outcome
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down)  – Commutation Factors Actuarial factors from 1 October 2022. Late retirement factors, early retirement factors and step-down factors are also included in this update.
15 July 2022
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Government Response: Draft Pensions Dashboards Regulations 2022
14 July 2022
13 July 2022
2022 UTHMRC v Martino [Tax - Discovery by HMRC - Staleness - Unauthorised payments charge - Whether HMRC had made a discovery - Whether HMRC claim for tax was out of time]
Pendragon:  – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on dashboards guidance, CDC developments, the fight against cybercrime and oversight of investment managers and fiduciary managers.
12 July 2022
XPS Pensions: XPS Insights July 2022  – TPR Warns "Your Pensions Dashboards Deadline is Coming"
2022 QBHamill v Lloyds Banking Group Pension Trustees [Benefits - Contracting-out - Guaranteed Minimum Pension - decision of Pensions Ombudsman - Whether underpayment of GMP - Whether complainant can avoid appeal procedure against determination of Pensions Ombudsman and claim direct through the high court]
11 July 2022
Pensions Administration Standards Association: Guidance - Data  – Dashboard Accuracy Data Guidance
8 July 2022
2022 SCHMRC v Coal Staff Superannuation Scheme Trustees [Tax - Overseas dividends - Manufactured overseas dividends - European Union - Stock lending agreements - Tax-exempt investors]
2022 QBPortal Financial Services v Financial Ombudsman Service [Financial Ombudsman Service - Judicial review - Statutory jurisdiction of Financial Ombudsman Service - Investments - Extent of duty of pensions provider to advise]
SI 2022/721 – The Pension Schemes Act 2021 (Commencement No 6 and Transitional Provision) Regulations 2022 The effects of these Regulations are included in this update
7 July 2022
The Pensions Regulator: Administration - Detailed Guidance  – Dealing with Transfer Requests Overview, Carry out due diligence, Red flag and Amber flag sections, and Appendix 1 title updated to address concerns about applying the regulations where overseas investments or small-scale incentives feature in the transfer
5 July 2022
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 58  – FPS Bulletin 58 - June 2022 [fpsbull58]
Local Government Association: TPS Bulletins Bulletin 81  – TPS Bulletin 81 - June 2022 [tpsbull081]
4 July 2022
Local Government Pensions Committee: LGPC Bulletin 226  – LGPC Bulletin 226 - June 2022 [lgpcbull226]
1 July 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2022  – Pension Schemes Newsletter 140 - June 2022 [psn140]
30 June 2022
House of Lords (October 2014 onwards): Debates and Oral Answers 27 June 2022  – Gender Pensions Gap (27 June 2022)
29 June 2022
Eversheds Sutherland: Speedbrief 26 June 2022  – Portfolio Alignment Metric and Final Guidance on Stewardship Reporting
28 June 2022
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022)  – Pensions Dashboards: Further Consultation
27 June 2022
Norton Rose Fulbright: Commentary June 2022  – UK Pensions Briefing: the CMA Trustee Order to be Replicated in DWP Legislation
24 June 2022
2022 USAAnderson v Intel Corporation Investment Policy Committee [Investments - Alternative investments - Burden of proof of loss due to alternative investment strategies - Whether conflict of interest in investing in pooled funds operated by well-known asset managers which incidentally benefited the plan sponsor]
2021 USAO'Neal v Stanislaus County Employees Retirement Association [Investments - Fiduciary duties - Duty of loyalty - Duty of prudence - Benefits - Discretionary benefits - Decision not to provide discretionary benefits - Whether employment prospects of members can be taken into account when making decisions in relation to the plan]
23 June 2022
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  – Funded Occupational Pension Schemes in the UK: October to December 2021 - Statistical Bulletin
22 June 2022
Eversheds Sutherland: Speedbrief 16 June 2022  – Overseas Data Transfers - Updates for Pension Schemes
Linklaters: Pensions Case Law Summer 2022  – Pensions Case Law - Update: Summer 2022
Pensions Policy Institute: PPI Briefing Note Number 131  – CDC: International Insights
21 June 2022
Spotlight on Pensions Bulletin: LeGrand View June 2022  – The Illiquid Assets Conundrum
CAS-42976-B4H7  – Ms Y [CAS-42976-B4H7] Determinations from May 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
2022 CAR v Asplin [Criminal - Confiscation orders - Whether pensions are a realisable asset]
20 June 2022
Department for Work and Pensions: Investment (Environmental, Social and Governance)  – Climate and Investment Reporting: Setting Expectations and Empowering Savers - Government Response
17 June 2022
14 June 2022
House of Commons (October 2014 onwards): Debates and Oral Answers 6 June 2022  – Pension Auto-enrolment; State Pension (Deferring Entitlement) (6 June 2022)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Helping Savers Understand Their Pension Choices
2021 AusAustralian Securities and Investments Commission v Westpac Securities Administration [Consolidation - Marketing campaign - Whether misleading - Penalty - Appropriate penalty]
13 June 2022
10 June 2022
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 57  – FPS Bulletin 57 - May 2022 [fpsbull57]
The Pensions Regulator: Consultation - Consultation Reports and Responses 2022  – Response to Our Consultation on the Collective Defined Contribution Code of Practice
HM Revenue & Customs: HMRC Tax Manuals PTM010000  – Pensions Tax Manual [ptm] Updated on GOV.UK in May to reflect the increase in the normal minimum pension age from April 2028. Update includes the addition of pages PTM062215, PTM062250 and PTM062701.
9 June 2022
Burges Salmon: Burges Salmon Legal Update 31 May 2022  – Increased Corporate Transparency: What does it Mean for Pension Schemes?
2021 USALuense v Konica Minolta Business Solutions [Class action - Fiduciary duty - Investments - Duty of prudence and loyalty - Whether selected funds appropriate for institutional holding]
8 June 2022
CMS: po-info Summaries of Key Determinations CAS-59054, CAS-35438  – Trustees Bound by Expert's Decision as to Benefit Entitlement Determination summaries can be found in the Table of Documents under "The Pensions Ombudsman - Determinations & Materials - Summaries of Key Determinations"
7 June 2022
2021 USAReetz v Lowe’s Companies [Investments - Fiduciary obligations - Limited choice for participants - Whether breach of duty - Fiduciary investment - Class action]
6 June 2022
Local Government Pensions Committee: LGPC Bulletin 225  – LGPC Bulletin 225 - May 2022 [lgpcbull225]
The Pensions Regulator: Communications and Reporting - Detailed Guidance  – Communicating and Reporting: DC Schemes Clarification that the new Pension Wise guidance requirements don't apply to communications sent after 1 June if the application was being processed before 1 June. Addition of a reference to 'stronger nudge'.
1 June 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2022  – Pension Schemes Newsletter 139 - May 2022 [psn139]
30 May 2022
2022 IreVodafone Ireland Pension Plan v Financial Services and Pensions Ombudsman [Pensions Ombudsman - Time limits for complaints]
27 May 2022
Local Government Pensions Committee: LGPC Bulletin 224  – LGPC Scotland Bulletin 224 - May 2022 [lgpcbull224]
26 May 2022
Pensions Policy Institute: PPI Briefing Note Number 130  – Set for Life? Guaranteed Incomes in Retirement
2021 USACho v The Prudential Insurance Company of America [Investments - Fiduciary duties - Class action certification - Whether breach of fiduciary duty]
2021 USAFerguson v Ruane Cuniff & Goldfarb [Investments - Whether prudent - Class action - Whether requirement for arbitration - Whether class to be certified]
2021 USAMorris v Aetna Life Insurance Company [Benefits - Disability - Long-term disability - Quantum - Payments - Overpayments - Recovery of overpayments - Insured benefits - Discretion - Insurer's discretion - Fiduciary duty - Definition of fiduciary duty]
2021 USAOrtiz v American Airlines [Investments - Low-yield deposit fund - Whether appropriate option to offer to plan members - Standing - Whether members who had not invested in the low-yield fund had standing]
25 May 2022
Norton Rose Fulbright: Commentary May 2022  – UK Pensions Briefing: Dealing With a Data Subject Access Request
2022 FTT (General Regulatory Chamber)Kingswear Gallery v The Pensions Regulator [Contributions - Unpaid contributions - Unpaid Contributions Notice - Penalty - Whether appropriate - Fixed Penalty Notice - Appeal against penalty imposed by The Pensions Regulator]
2022 FTT (General Regulatory Chamber)Morecambe Bay Wines v The Pensions Regulator [Unpaid Contributions Notice - The Pensions Regulator - Escalating Penalty Notice - Auto-enrolment - Employees furloughed - Coronavirus Job Retention Scheme - Whether insufficiency of funds a reasonable excuse - Missing HMRC advice on website]
2021 NZPeters v Ministry of Social Development [Overpayments - Privacy - Whether tort of privacy involved where pensions information disclosed to peers - Statutory immunity]
24 May 2022
2022 FTT (General Regulatory Chamber)Total Industrial Machines v The Pensions Regulator [Auto-enrolment - Failure to renew three-year declaration - Fine - Whether reasonable - Change of registered office - Whether amount of fine is fair]
23 May 2022
2022 FTT (General Regulatory Chamber)Davey West v The Pensions Regulator [Auto-enrolment - Failure to pay contributions - Penalty notices - Whether COVID-19 is an excuse - Whether poor administration by provider is an excuse]
20 May 2022
2022 FTT (General Regulatory Chamber)Phasor Electrical v The Pensions Regulator [Unpaid Contributions Notice - Whether absence abroad of managing director was reasonable excuse for non-payment of contributions - Whether business closed for COVID-19 was reasonable excuse for non-payment of contributions]
19 May 2022
Eversheds Sutherland: Speedbrief 17 May 2022  – Navigating Choppy Waters: The Pensions Regulator's Annual Funding Statement
CAS-43767-M3K0  – Mr Y [CAS-43767-M3K0] Determinations from April 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
2022 ECHRD'Amico v Italy [Benefits - Survivors' pensions - Indexation - Fair hearing - Whether sufficiently compelling reason justifying retrospective application of a law determining the substance of pensions disputes in pending proceedings]
2022 FTT (General Regulatory Chamber)Ease & (Banquette Seating) v The Pensions Regulator [Chair's statement - Annual governance statement - Whether defined contribution scheme required to file chair's statement]
18 May 2022
Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 March 2022
2022 ChBacci v Green [Bankruptcy - Divorce - Insolvency - Fraud - Exercise of member's options to be exercised by creditors - Whether compatible with statutory protection of member's pension rights - Ineffectiveness of forfeiture protection]
2022 ETBeattie v 20-20 Trustee Services [Pension Protection Fund - Benefits - Discrimination - Age discrimination - Whether PPF compensation rules are discriminatory - Whether statutory exemption is legal - Temporal limitation - Whether there are grounds for a claim]
17 May 2022
2022 Ct SessPlumbing Pensions (UK) [Trustees - Liability - Indemnity clauses in trust documentation - Gross negligence - Wilful wrongdoing - Whether indemnity provisions protect against gross negligence]
16 May 2022
2022 FTT (Tax)Thomas v HMRC [Tax - Pay as You Earn (PAYE) - Issue of PAYE Code - PAYE on several pensions - Challenge to Code - Timing of coding - Whether affected by later earnings]
13 May 2022
Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 27 April 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Third Reading (Lords) (27 April 2022)
Local Government Association: TPS Bulletins Bulletin 80  – TPS Bulletin 80 - April 2022 [tpsbull080]
12 May 2022
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 56  – FPS Bulletin 56 - April 2022 [fpsbull56]
Local Government Pensions Committee: LGPC Bulletin 223  – LGPC Bulletin 223 - April 2022 [lgpcbull223]
10 May 2022
2022 FOST v Rowanmoor Personal Pensions [Investments - Self-invested personal pensions - Liability of SIPP manager - Whether advice given - Whether advice checked]
The Pensions Regulator: Regulatory Intervention Reports December 2020  – Merchant Navy Ratings Pension Fund As updated on TPR website on 5 May 2022
9 May 2022
6 May 2022
Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis  – Pensions Dashboards Programme: Progress Update Report (April 2022)
2022 ChPunter Southall Governance Services v Benge [Benefits - Death benefits - Dependants - Dependency test - Payment opposed]
5 May 2022
The Pensions Regulator: Consultation - Consultation Documents 2022  – Enforcement and Prosecution Policies
The Pensions Regulator: Consultation - Consultation Reports and Responses 2022  – Proposed Approach to Our New Powers: Consultation Response
The Pensions Regulator: Strategy and Policy 2022  – Draft Prosecution Policy
The Pensions Regulator: Strategy and Policy 2022  – Draft Scheme Management Enforcement Policy
The Pensions Regulator: Strategy and Policy 2022  – High Fines Policy (Avoidance)
The Pensions Regulator: Strategy and Policy 2022  – High Fines Policy (Information Requirements)
4 May 2022
2022 ChGoodrich v AB (Walker Books EBT) [Documentation - Interpretation - Statutory construction - Meaning of spouse - Whether step-children included in the definition of children]
3 May 2022
The Pensions Regulator: Statements  – Annual Funding Statement 2022
29 April 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Pension Schemes Newsletter 138 - April 2022 [psn138]
28 April 2022
Spotlight on Pensions Bulletin: LeGrand View April 2022  – Building Pensions Optimism
CAS-31053-J5J5  – Mr S [CAS-31053-J5J5] Determinations from March 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
27 April 2022
Norton Rose Fulbright: Commentary April 2022  – UK Pensions Briefing: Five Top Tips for Pension Dashboard Readiness
Department for Work and Pensions: DWP Guides  – Your State Pension Explained Updated on GOV.UK with the latest rates effective from 11 April 2022
Department for Work and Pensions: DWP Guides PC10S  – A Detailed Guide to Pension Credit for Advisers and Others Updated to April 2022 version
25 April 2022
HM Revenue & Customs: HMRC Tax Manuals EIM11813, EIM15000, EIM21800–21803, EIM42700, EIM45000, EIM74000 and EIM75000  – Employment Income Manual [eim] Updated following the introduction of EIM75000 on GOV.UK
22 April 2022
Pensions Policy Institute: PPI Briefing Note Number 129  – How do Cost-of-living Increases Affect Pensioners?
XPS Pensions: XPS Insights March 2022  – TPR issues Further Guidance for Trustees on Climate Change Requirements
XPS Pensions: XPS Insights April 2022  – Q2 2022 Outlook for Pension Scheme Trustees and Employers
The Pensions Regulator: Compliance and Enforcement Updates July - December 2021  – Compliance and Enforcement Bulletin July to December 2021
2022 ChWilson v McNamara [Insolvency - Bankruptcy - Whether pensions part of bankrupt's estate - Whether non-domestic pensions protected against insolvency - Irish pension benefits]
21 April 2022
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 55  – FPS Bulletin 55 - March 2022 [fpsbull55]
19 April 2022
2022 CAParr v MSR Partners [Partnership - Demotion - Retirement provision for partners at age 60 - Whether age discrimination]
14 April 2022
2022 CASkatteforvaltningen v Solo Capital Partners [Tax - Withholding tax - Tax reclaim - Fraud - Investments - Whether pension fund repayment claims were fraudulent - Jurisdiction - Whether English courts can entertain claims for tax claimed by foreign jurisdictions]
11 April 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Managing Pension Schemes Service Newsletter - April 2022
8 April 2022
The Pensions Ombudsman: Factsheets & Information  – The Early Resolution Service
7 April 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2022  – Guaranteed Minimum Pension Equalisation Newsletter - April 2022
The Pensions Regulator: Determination Notices 2021/22  – Dosco Overseas Engineering Limited (1973) Pension and Assurance Scheme - Determination Notice
The Pensions Regulator: Regulatory Intervention Reports 31 March 2022  – Dosco Overseas Engineering Limited
6 April 2022
National Audit Office: British Steel Pension Scheme HC 1145 Session 2021-22  – Investigation into the British Steel Pension Scheme
4 April 2022
Local Government Pensions Committee: LGPC Bulletin 221  – LGPC Bulletin 221 - March 2022 (Annual Update) [lgpcbull221]
Local Government Pensions Committee: LGPC Bulletin 222  – LGPC Bulletin 222 - March 2022 [lgpcbull222]
1 April 2022
Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 25 March 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Second Reading (Lords) (25 March 2022)
2021 USAObeslo v Great West Life and Annuity Insurance Co [Investments - Administration- Fees - Whether fees were excessive - Class action: Consolidated shareholder derivative action - Reversal of the normal burden of proof]
31 March 2022
Department for Work and Pensions: Trusts, Trusteeship and Scheme Governance (Master Trusts)  – Facilitating Investment in Illiquid Assets
30 March 2022
Local Government Association: TPS Bulletins Bulletin 79  – TPS Bulletin 79 - February 2022 [tpsbull079]
2021 USADelauter v The Nissan Supplemental Executive Retirement Plan II [Claim - Complaint - Need to exhaust internal claims procedures before resorting to the courts - Whether breach of time limits by plan sponsor amounts to exhaustion of remedies - Whether an email is a claim in writing]
29 March 2022
SI 2022/392 – The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 The effects of these Regulations are included in this update.
Local Government Pensions Committee: LGPC Bulletin 220  – LGPC Bulletin 220 - February 2022 [lgpcbull220]
28 March 2022
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 54  – FPS Bulletin 54 - February 2022 [fpsbull54]
2021 AusBaba v Sheehan [Trusts - Trustees - Appointment - Removal - Purpose of removal - Powers - Fraud on a power]
SSI 2022/117 – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022 The effects of these Regulations are included in this update.
25 March 2022
24 March 2022
2022 CACeredigion Recycling and Furniture Team v Pope [Company limited by guarantee - Pension contributions for directors - Memorandum and articles - Whether provision of pensions was ultra vires - Whether breach of duty by directors - Appeal - Power of court to re-open appeal]
2021 USAGoldman Sachs Group v Arkansas Teacher Retirement System [Investments - Class action - Securities fraud - Burden of proof of loss]
2022 ChIrish Airline Pilots Pension MOT v Mercer (Ireland) [Investments - Litigation - Discovery - Further and better discovery - Disinvestment - Divestment - Category of documents]
2021 USAMasten v Metropolitan Life Insurance Company [Mortality tables - Annuities - Actuarial assumptions - Whether reasonable - Whether statutorily permitted - Definition of actuarially equivalent - Whether use of outdated actuarial tables is permitted under the discretion of trustees and actuaries - Limitation periods]
22 March 2022
House of Commons (October 2014 onwards): Debates and Oral Answers 21 March 2022  – Topical Questions (Triple Lock); Cost of Living Increases (Pensioners) (21 March 2022)
Public Service Pensions and Judicial Offices Act 2022 [pspjoa22] The effects of this Act are included in this update.
SI 2022/336 – The Police and Firefighters' Pension Schemes (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
SI 2022/330 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
SI 2022/320 – The Teachers’ Pension Scheme (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
21 March 2022
Department for Education: Occupations (Teachers' Pensions)  – Teachers' Pension Scheme: Proposed Changes to Scheme Regulations - Government Consultation Response
SI 2022/334 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2022 The amendments made by these Regulations are included in this update.
SI 2022/333 – The Pensions Increase (Review) Order 2022 The effects of this Order are included in this update.
18 March 2022
17 March 2022
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 9 March 2022  – Public Service Pensions and Judicial Offices Bill: Consideration of Commons Amendments (9 March 2022)
2021 FTT (Tax)A D Bly Groundworks and Civil Engineering v HMRC [Unfunded Unapproved Retirement Benefit Scheme (UURBS) - Taxation - Corporation tax - Whether deduction for future pension provision]
2022 ChDe La Rue v De La Rue Pension Trustee [Construction - Deferred benefits - Documentation - Indexation - Revaluation]
16 March 2022
2021 Info CommEB Associates Group [Cold calling - Information Commissioner - Direct marketing - Breach of regulations - Third-party calling - Whether principal is liable]
2021 FOSMr E v PI Financial [Self-invested personal pension - SIPP - Investments - Transfer into SIPP - Whether execution-only - Whether SIPP administrator liable to advise on investments - Regulated advice]
15 March 2022
CAS-39906-D6Y9  – Mr L [CAS-39906-D6Y9] Determinations from February 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
2021 UTHarrison v HMRC [Taxation - Fixed protection - Lifetime allowance - Time-limits]
SI 2022/255 – The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 The effects of these Regulations are included in this update.
14 March 2022
Eversheds Sutherland: Speedbrief 3 March 2022  – Against the Clock - Pensions Speedbrief
Eversheds Sutherland: Speedbrief 9 March 2022  – PPF Levy 2022/23: Deadlines are Approaching
2021 ChMitchells & Butlers Pension Fund v Mitchells & Butlers [Deed - Amendment - Whether indexation clause had been properly amended by later editions of the deed - Mistake - Rectification]
2021 QBPolice Superintendents' Association v HM Treasury [Statutory pensions - Public sector - Police - Reform of scheme - Conversion of rights from final salary to career average - Consultation - Constitutional law - Position of the courts on decision-making while changes being implemented by parliament]
2021 CASouth Yorkshire Police v Kelly [Ill-health pension - Disability pension - Post traumatic stress disorder - Whether injury in course of duty - Police pension - Later assessment - Whether awards should be retrospective - Whether interest payable on retrospective award]
SI 2022/273 – The National Health Service Pension Schemes (Member Contributions etc) (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
11 March 2022
Department of Health and Social Care: Public Service Pensions (Consultations)  – The National Health Service Pension Schemes (Member Contributions etc) (Amendment) Regulations 2022
Department for Work and Pensions: Pension Reform (Fraud Compensation Levy)  – Review of the Fraud Compensation Levy Ceiling 2021 - Government Response
10 March 2022
House of Commons (October 2014 onwards): Written Answers 4 March 2022  – Pensions (Advisory Services) (4 March 2022)
8 March 2022
2021 ECJBJ v Mrs M [Insolvency - Bankruptcy - Non-UK pensions - EU pension - Whether exclusion of non-UK pensions from UK insolvency protection a breach of EU law]
7 March 2022
4 March 2022
Eversheds Sutherland: Speedbrief 15 February 2022  – Dashboard Compliance - A Dash too Much?
Department of Health and Social Care: Public Service Pensions (Consultations)  – McCloud Remedy Part 1: Proposed Changes to NHS Pension Schemes Regulations 2022 - Consultation Outcome
3 March 2022
Norton Rose Fulbright: Commentary February 2022  – UK Pensions Briefing: What to Look Out for in Defined Contribution Pensions in 2022
House of Commons (October 2014 onwards): Debates and Oral Answers 1 March 2022  – Pensions Guidance and Advice (1 March 2022)
2 March 2022
Burges Salmon: Burges Salmon Legal Update 21 February 2022  – Overseas Pensions and Divorce
1 March 2022
Dormant Assets Act 2022 [daa22] Only selected provisions of this Act have been included in this document.
Finance Act 2022 [fa22] Only selected provisions of this Act have been included in this document.
The Pensions Ombudsman: Factsheets & Information  – Ill Health Pensions
The Pensions Ombudsman: Factsheets & Information  – Pensions Scams
The Pensions Ombudsman: Factsheets & Information  – Death Benefits
28 February 2022
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2022  – Pension Schemes Newsletter 137 - February 2022 [psn137]
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – An Independent Review of the National Employment Savings Trust (Nest) - Independent Report
25 February 2022
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 22 February 2022  – Public Service Pensions and Judicial Offices Bill: Remaining Stages (Commons) (22 February 2022)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 53  – FPS Bulletin 53 - January 2022 [fpsbull53]
Local Government Pensions Committee: LGPC Bulletin 219  – LGPC Bulletin 219 - January 2022 [lgpcbull219]
The Pensions Regulator: Funding and Investment - Detailed Guidance  – Guidance on Governance and Reporting of Climate-related Risks and Opportunities Appendix: A Step-by-Step Example of Following the Climate Change Guidance added
24 February 2022
23 February 2022
House of Commons (October 2014 onwards): Standing/General Committee Meetings 21 February 2022  – Draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 (21 February 2022)
22 February 2022
XPS Pensions: XPS Insights February 2022  – Normal Minimum Pension Age to Rise to 57 in 2028
PO-28905  – The Estate of Mr K [PO-28905] Determinations from January 2022 can be found under "The Pensions Ombudsman" in the Table of Documents.
Department for Work and Pensions: State Pensions (Contracting-out)  – Government Response: Guaranteed Minimum Pension Fixed Rate Revaluation
21 February 2022
Spotlight on Pensions Bulletin: LeGrand View February 2022  – Making Good Policy
18 February 2022
17 February 2022
Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 2 February 2022  – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Committee Stage (2 February 2022)
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 27 January 2022  – Public Service Pensions and Judicial Offices Bill: Public Bill Committee - First Sitting (27 January 2022)
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 27 January 2022  – Public Service Pensions and Judicial Offices Bill: Public Bill Committee - Second Sitting (27 January 2022)
16 February 2022
Department of Health and Social Care: Public Service Pensions (Consultations)  – NHS Pension Scheme: Proposed Changes to Member Contributions: Consultation Response
2021 ChPrudential Assurance Company and Rothesay Life [Annuities - Insured annuities - Transfer of obligations by one insurer to another]
15 February 2022
14 February 2022
Pendragon
Perspective
Art of pensions
Wilmington