16 May 2022
Allen & Overy LLP: What's New This Week 16 May 2022 – [Reminder: 'Stronger nudge' in force from 1 June 2022 - Box Clever: new warning notice - Pensions dashboards: consumer protection blog post - PSIG transfer guidance update]
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]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 16 May 2022 with 15 schemes added and eight removed
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 FOS: T 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
Allen & Overy LLP: What's New This Week 9 May 2022 – [TPR Enforcement and Prosecution Policies: Response and Further Consultation - PASA: Good Practice Guidance for DB Transfers - TPR Transfer Letter Reminder - TPR Employer Spot Checks - Government Update: Works in the Pipeline - Pensions Dashboards: Further Update - Tax Treatment of Pension Scam Victims]
6 May 2022
Money & Pensions Service & Pensions Dashboards Programme: PDP Reports & Analysis – Pensions Dashboards Programme: Progress Update Report (April 2022)
2022 Ch: Punter Southall Governance Services v Benge [Benefits - Death benefits - Dependants - Dependency test - Payment opposed]
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on the Dormant Assets Scheme, TPO's Pensions Dishonesty Unit factsheet, TPR's example of following climate change guidance, new SPA review terms of reference, a delay in first net-pay top up payments and GMP equalisation tax issues.
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)
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] Bank Base Rates (Table 22) updated
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in April.
4 May 2022
SSI 2022/153 – The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022
House of Commons: Information & Awareness/Education/Pension Information (General) HC 1270 – Protecting Pension Savers - Five Years on from the Pension Freedoms: Accessing Pension Savings - Government and the Financial Conduct Authority Responses to the Committee's Fifth Report
2022 Ch: Goodrich v AB (Walker Books EBT) [Documentation - Interpretation - Statutory construction - Meaning of spouse - Whether step-children included in the definition of children]
3 May 2022
Allen & Overy LLP: What's New This Week 3 May 2022 – [TPR: Latest Annual Funding Statement - GMP Conversion Bill Receives Royal Assent - Dashboards: Progress Update Report - HMRC Pension Schemes Newsletter - Net Zero Stewardship Toolkit - Trustees Jailed for Pensions Scam]
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
26 April 2022
UK Parliament: Parliamentary Briefing Papers – Parliamentary Briefing Papers Updated briefing paper: CBP-7505 Reform of Pension Tax Relief
25 April 2022
Allen & Overy LLP: What's New This Week 25 April 2022 – [Guidance on GMP Equalisation Interest Payments - Tribunal: Pension Scheme Trustee was Not Treated Detrimentally by Employer - Tribunal: AE Deadlines Don't Apply until Correct Information Given - PRA Statement on Capital Arbitrage Transactions - HMRC Managing Pension Schemes Newsletter - PASA Guidance on Administrator Pre-Employment Fraud Checks - ]
Hymans Robertson: Current Issues April 2022 – [Facilitating Investment in Illiquid Assets - DB & Hybrid Scheme Return - Changes to Membership Guidance - Sunak's Spring Statement - Temporal Limit on Age Discrimination Unlawful - Fraud Levy Hike Enabled - Public Service Pensions and Judicial Offices Act 2022 - Dormant Assets Scheme Encroaches on Pensions - Revaluation Statutory Instruments]
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
Norton Rose Fulbright: Commentary March 2022 – UK Pensions Briefing: Turning Transparent: What a Ban on Corporate Directors Means for Pension Schemes
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 Ch: Wilson 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 CA: Parr v MSR Partners [Partnership - Demotion - Retirement provision for partners at age 60 - Whether age discrimination]
14 April 2022
2022 CA: Skatteforvaltningen 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
Allen & Overy LLP: What's New This Week 11 April 2022 – [New HMRC GMP Equalisation Guidance - PPF Future Changes - PLSA and ABI Campaign to Boost Pensions Engagement - TPR Enforcement - Data Protection Guidance on Relaxation of Covid Restrictions]
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 – Donington MC Pension Scheme, Dominator 2012 Pension Scheme and Commando 2012 Pension Scheme - Determination Notice
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
Allen & Overy LLP: What's New This Week 4 April 2022 – [DC: Investment in Illiquid Assets and Consolidation - PASA FAQs on GMP Equalisation Administration - Future Extension of CDC Schemes - TPO Factsheet on Early Resolution Service - Scheme Pays Deadlines]
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 USA: Obeslo 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
SI 2022/319 – The Judicial Pensions Regulations 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 USA: Delauter 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.
Allen & Overy LLP: What's New This Week 28 March 2022 – [Spring Statement: Investment in Illiquid Assets - Future Focus on Nature - CDC Schemes: Additional Regulations - Annual Increase Orders]
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 Aus: Baba 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
Eversheds Sutherland: Speedbrief 22 March 2022 – Nudge, Nudge, What Next? A Look at What Trustees Need to do to Comply With the Stronger Nudge Requirements
24 March 2022
2022 CA: Ceredigion 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 USA: Goldman Sachs Group v Arkansas Teacher Retirement System [Investments - Class action - Securities fraud - Burden of proof of loss]
2022 Ch: Irish Airline Pilots Pension MOT v Mercer (Ireland) [Investments - Litigation - Discovery - Further and better discovery - Disinvestment - Divestment - Category of documents]
2021 USA: Masten 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]
SI 2022/337 – The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations 2022 The effects of these Regulations are included in this update.
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
SI 2022/297 – The Guaranteed Minimum Pensions Increase Order 2022
Allen & Overy LLP: What's New This Week 21 March 2022 – [TPR: Updated Chair's Statement Guidance - TPO Factsheet on Complaints - Master Trust Administration Charges - ICO Ransomware Guidance - Tribunal: Fixed Penalty Notice Upheld for Failure to Provide Evidence of Compliance]
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
SI 2022/323 – The Armed Forces Pensions (Amendment) Regulations 2022
SSI 2022/101 – The Police Pensions (Scotland) Amendment Regulations 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 Ch: De La Rue v De La Rue Pension Trustee [Construction - Deferred benefits - Documentation - Indexation - Revaluation]
16 March 2022
2021 Info Comm: EB Associates Group [Cold calling - Information Commissioner - Direct marketing - Breach of regulations - Third-party calling - Whether principal is liable]
2021 FOS: Mr 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
Allen & Overy LLP: What's New This Week 14 March 2022 – [CDC Schemes: Final Regulations - Increased Fraud Compensation Levy Ceiling - Latest GMP Revaluation Order - High Court: Fraud Victims Can Enforce Rights Against Pension Scheme - Tribunal: Financial Difficulties No Excuse for Contribution Failures]
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 UT: Harrison 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
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work Introduced by the Coronavirus Act 2020 (Section 45) - Response to Consultation
2021 Ch: Mitchells & Butlers Pension Fund v Mitchells & Butlers [Deed - Amendment - Whether indexation clause had been properly amended by later editions of the deed - Mistake - Rectification]
2021 QB: Police 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 CA: South 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
Welsh Government: Occupations (Firefighters' Pensions) – Consultation - Summary of Response - Amendments to Firefighters' Pension Schemes in Wales - Consultation on Amendments to Firefighters' Pension Schemes in Wales 2021
10 March 2022
SI 2022/259 – The Occupational Pension Schemes (Fraud Compensation Levy) (Amendment) Regulations 2022
House of Commons (October 2014 onwards): Written Answers 4 March 2022 – Pensions (Advisory Services) (4 March 2022)
Home Office: Occupations (Firefighters' Pensions) – Public Service Pensions: Firefighters' Pensions (Amendment) Regulations 2022 - McCloud / Sargeant Remedy: Phase One (Prospective) - Response to the Consultation
Home Office: Occupations (Police Pensions) – Public Service Pensions: Police Pensions (Amendment) Regulations 2022 - McCloud/Sargeant Remedy: Phase One (Prospective) - Response to the Consultation
8 March 2022
2021 ECJ: BJ 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
SI 2022/215 – The Public Service Pensions Revaluation Order 2022
Allen & Overy LLP: What's New This Week 7 March 2022 – [TPR Guidance for Trustees Regarding Russia's Military Invasion of Ukraine - Finance Act 2022 - TPR Guidance: Communicating the 'Stronger Nudge' - TPO Factsheets: Scams, Ill-health Pensions and Death Benefits - Latest HMRC Newsletter - Tribunal: Lack of Knowledge was no Excuse for Failure to Prepare Chair's Statement - Tribunal: Issues with Pension Provider were no Excuse for Failure to Pay Contributions - Dates for your diary]
Cabinet Office: Public Service Pensions (Consultations) – 2015 Remedy and Civil Service Member Contributions - Consultation Response on a Draft Statutory Instrument Covering the Move to Alpha and Member Contributions from 1 April 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
House of Commons (October 2014 onwards): Written Answers 1 March 2022 – Pensioners (Poverty); State Retirement Pensions; Workplace Pensions (Part-time Employment); Workplace Pensions (Young People) (1 March 2022)
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
Allen & Overy LLP: What's New This Week 28 February 2022 – [TPR Publishes Example of Climate Change Compliance - GMP Fixed Rate Revaluation Reduced - Technical Consultation: Scheme Pays Deadlines - Private Members' Bill on Extending Auto-enrolment - PLSA Stewardship and Voting Guidelines - Dates for Your Diary: Pensions Academy Online, 7-11 March 2022, 9.30 - 10.30 am]
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: Guidance - Other Guidance and Documents – 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
Pensions (Extension of Automatic Enrolment) Bill [Bill 221] (5 January 2022) Bill as introduced in the House of Commons.
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
Allen & Overy LLP: What's New This Week 21 February 2022 – [Dashboards: Draft Rules for FCA-regulated Pension Providers - High Court: EU Pensions Protected on Bankruptcy - Tribunal: No Reasonable Excuse for AE Non-compliance - Final Regulations on Changes to Trust Registration Requirements - Dates for your Diary]
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
SI 2022/158 – The Occupational Pension Schemes (Schemes That Were Contracted-out) (No 2) (Amendment) Regulations 2022
Spotlight on Pensions Bulletin: LeGrand View February 2022 – Making Good Policy
18 February 2022
Draft Regulations – The draft Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022 (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 Ch: Prudential Assurance Company and Rothesay Life [Annuities - Insured annuities - Transfer of obligations by one insurer to another]
15 February 2022
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Amendments to Continue the Suspension of Restrictions on Return to Work Introduced by the Coronavirus Act 2020 (Section 45) - Consultation Document
14 February 2022
Allen & Overy LLP: What's New This Week 14 February 2022 – [Government Maintains Auto-enrolment Earnings Thresholds - State Pension Age Consultation - High Court Considers Issues on Dependency and Conflicts of Interest - TPR Update on Employer-related Investment Prosecution - ICO Seeks Input on Further Anonymisation and Pseudonymisation Guidance]
9 February 2022
Department for Work and Pensions: State Pension Reform – Independent Review of State Pension Age - Call for Evidence
The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Parts 3, 5, 9 and 10 updated
8 February 2022
Allen & Overy LLP: What's New This Week 7 February 2022 – [Dashboard developments - 'Levelling up': focus on pension scheme investment - TPR: climate adaptation report - Template for carbon emissions data - PPF levy ceiling order 2022/23 - End of EU clearing exemption - TPO launches Pensions Dishonesty - Unit - New documents for transferring data out of the UK]
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2021
7 February 2022
Finance (No 2) Bill 2021/22 [HL Bill 107] (3 February 2022) Only selected provisions of this Bill have been included in this document.
The Insolvency Service: Guidance – Technical Guidance for Official Receivers - Chapter 57: Pensions Updated to remove references to dealing with EU administered pensions. Following BREXIT all pensions administered outside the UK are treated in the same way.
4 February 2022
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2022 – DC Trust: Scheme Return Data 2021 to 2022
2013 Aus: Meredith v Commonwealth of Australia (No 2) [Membership - Negligent misstatement - Advice or guidance on whether right to join - Whether statutory breach - Whether negligence - Whether negligent misrepresentation - Public sector schemes]
1 February 2022
Allen & Overy LLP: What's New This Week 31 January 2022 – [CDC schemes: TPR code of practice - TPR: 2022 priorities - scams, climate change and diversity - Update to scheme returns - Regulators establish framework for collaboration - Dates for your diary: Pensions Academy Online]
31 January 2022
Draft Regulations – The draft Pensions Dashboards Regulations 2022 (January 2022)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022) – Pensions Dashboards - Consultation on the Draft Pensions Dashboards Regulations 2022
28 January 2022
27 January 2022
House of Commons: State Pension Underpayment HC 654 – Underpayments of the State Pension - Thirty-Third Report of Session 2021-22
25 January 2022
Allen & Overy LLP: What's New This Week 24 January 2022 – ['Stronger Nudge' to Guidance - Latest HMRC Newsletter: Guidance on Increased Minimum Pension Ages - TPR: Schemes are Failing to Report Scams - High Court Confirms Construction of Scheme Revaluation Rule: De La Rue Plc - Dates for Your Diary: Pensions Academy Online]
House of Commons (October 2014 onwards): Written Statements 20 January 2022 – Public Service Pension Scheme Indexation and Revaluation 2022 (20 January 2022)
The Pensions Regulator: Codes of Practice (Draft) – Draft Code of Practice on Authorisation and Supervision of Collective Defined Contribution Schemes [tpr draft code cdc]
21 January 2022
Government Actuary's Department: Technical Bulletins 14 January 2022 – 2020-Based Population Projections: A GAD Technical Bulletin
House of Commons: Information & Awareness/Education/Pension Information (General) HC 237 – Protecting Pension Savers - Five Years on from the Pension Freedoms: Accessing Pension Savings - Fifth Report of Session 2021-22
20 January 2022
Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022 (January 2022)
Hymans Robertson: Current Issues January 2022 – [CMP Draft Legislation Consultation Response - DWP backs GMP-Conversion Amendments - Funding Regs Consultation in Spring '22, Draft Code in Late Summer - Revised Code of Practice on Contribution Notices - PPF Levies 2022/23 - Review of State Pension Age Begins]
XPS Pensions: XPS Insights January 2022 – 2022 Outlook for Pension Scheme Trustees
and Employers
XPS Pensions: XPS Insights January 2022 – PPF Levies to Reduce by £130m with New Protection Against Large Increases
19 January 2022
Draft Regulations – The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 (January 2022) This draft Statutory Instrument supersedes the draft of the same title which was laid before Parliament and published on 16th December 2021.
18 January 2022
Burges Salmon: Burges Salmon Legal Update 10 January 2022 – Government Acts on its Call for Evidence Regarding Pensions Tax Relief Administration
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2022 – Pension Schemes Newsletter 136 - January 2022 [psn136]
17 January 2022
Allen & Overy LLP: What's New This Week 17 January 2022 – [Flat Fees on Small Pots: New Regulations and Guidance - New TPR Blog Post: Pensions Guidance - Draft Changes to Trust Registration Requirements - Dashboards: 'Supporting a Market for Pensions Dashboard Providers']
CAS-46693-S2M2 – Mr S [CAS-46693-S2M2] Determinations from December 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2022) – Government Response: Stronger Nudge to Pensions Guidance
14 January 2022
2021 Ch: JTC Employer Solutions Trustees v Khadem [Taxation - Intention to retire overseas - Change of circumstance - Whether agreement binding on change of circumstance - Application for rescission]
13 January 2022
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 5 January 2022 – Public Service Pensions and Judicial Offices Bill: Second Reading (Commons) (5 January 2022)
12 January 2022
Finance (No 2) Bill 2021/22 [Bill 225] (11 January 2022) Only selected provisions of this Bill have been included in this document.
Ministry of Justice: Occupations (Judicial Pensions) – Judicial Pension Scheme 2022: Response to Consultation on the Scheme Regulations
11 January 2022
Eversheds Sutherland: Speedbrief 7 January 2022 – The Pensions Regulator’s Guidance on Governance and Reporting of Climate-related Risks and Opportunities
Department for Work and Pensions: DWP Guides – The Charge Cap: Guidance for Trustees and Managers of Occupational Schemes Updated to reflect the changes that will be introduced by the de minimis on flat fees on 6 April 2022.
10 January 2022
SI 2022/10 – The Occupational Pension Schemes (Charges and Governance) (Amendment) Regulations 2022 The effects of these Regulations are included in this update.
Allen & Overy LLP: What's New This Week 10 January 2022 – [FCA: TCFD for asset managers and pension providers - Diversity, inclusion and decision-making: TPR blog post]
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 52 – FPS Bulletin 52 - December 2021 [fpsbull52]
Local Government Pensions Committee: LGPC Bulletin 218 – LGPC Bulletin 218 - December 2021 [lgpcbull218]
Local Government Association: TPS Bulletins Bulletin 78 – TPS Bulletin 78 - December 2021 [tpsbull078]
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Funded Occupational Pension Schemes in the UK: April 2021 to June 2021 - Statistical Bulletin
6 January 2022
Burges Salmon: Burges Salmon Legal Update 6 January 2022 – Increase in Normal Minimum Pension Age: For the Many but Not the Few?
House of Commons: Investment (Environmental, Social and Governance) HC 968 – Pension Stewardship and COP26: Government Response to the Committee's Fourth Report of Session 2021-22 - Sixth Special Report of Session 2021-22
5 January 2022
2021 Fam: T v T [Divorce - Financial - Family - Pension sharing order - Underfunded plan - Application for variation - Moving target syndrome - Change in cash equivalent values]
4 January 2022
CAS-40946-Q7M9 – Mr Z [CAS-40946-Q7M9] Determinations from November 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
2021 USA: Howard Jarvis Taxpayers Association v California Secure Choice Retirement Savings Program [State-run retirement programme - Whether illegal - Automatic enrolment - Whether subject to workplace pensions legislation]
23 December 2021
Burges Salmon: Burges Salmon Legal Update 20 December 2021 – A Brexit Hangover and What it Means for PPF Compensation
Pension Protection Fund: Levy Determinations - 2022/23 2022/23 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2022-31 March 2023 [ppf levy det] The Guidance associated with this Determination has now been uploaded.
22 December 2021
Linklaters: Pensions Case Law Autumn 2021 – Pensions Case Law - Update: Autumn 2021
The Pensions Regulator: Consultation - Consultation Reports and Responses – Response to Our Consultation on Climate-related Governance and Reporting
21 December 2021
Allen & Overy LLP: What's New This Week 20 December 2021 – [TPR: Climate Change Governance and Reporting Guidance Published - TPR: Delay to Next DB Code Consultation - PPF: Final Levy Rules for 2022/23 - CDC Schemes: Government Response to Consultation - TPR: Annual Report on DB and Hybrid Schemes - UURBS Arrangement Was Not 'Wholly and Exclusively' For The Purpose of Trade]
Burges Salmon: Burges Salmon Legal Update 10 December 2021 – PASA has Published a Raft of New Guidance to Help Schemes Tackle Their GMP Equalisation Exercises. we Highlight Some Key Next Steps for Trustees from the Guides
Burges Salmon: Burges Salmon Legal Update 14 December 2021 – Pensions law: On the horizon - To Help you Keep Abreast of the Forthcoming Changes in Pensions Law, we Have Prepared a Tracker of Key Recent and Future Developments
20 December 2021
House of Commons (October 2014 onwards): Written Statements 14 December 2021 – State Pension Age Review (14 December 2021)
Pension Protection Fund: Policy Documents – 2022/23 Pension Protection Levy Policy Statement Please note that while the Appendices to the Levy Determination and other associated guidance are in the process of being edited, some links will not work or will direct to a draft version.
The Pensions Regulator: Strategy and Policy – Monetary Penalties Policy New appendix added supporting new requirements on climate change following consultation
17 December 2021
Local Government Pensions Committee: LGPC Bulletin 217 – LGPC Scotland Bulletin 217 - December 2021 [lgpcbull217]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2021) – Government Response to the Consultation on Draft Regulations to Support Part 1 of the Pension Schemes Act 2021 and Associated Consequential Changes Published alongside the draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 and the draft Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations 2022
16 December 2021
XPS Pensions: XPS Insights December 2021 – Pensions Regulator Completes First Superfund Assessment
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes 2021 – Annual Landscape Report on UK Defined Benefit and Hybrid Schemes 2021
15 December 2021
Norton Rose Fulbright: Commentary December 2021 – UK Pensions Briefing: Revised Code of Practice on Contribution Notices Clarifies the New Tests for Dividend Payments
XPS Pensions: XPS Insights November 2021 – Pension Schemes Act 2021 - TPR Provides
Further Guidance on Using its Powers
2021 USA: Bafford v Northrop Grumman [Benefits - Overpayments - whether a breach of fiduciary duty]
14 December 2021
Pensions Administration Standards Association: Guidance - Data – Data Matching Convention (DMC) Guidance
The Pensions Regulator: Determination Notices 2020/21 – The Meghraj Group Pension Scheme - Determination Notice
2021 FTT (Tax): Gough v HMRC [Tax - Lifetime allowance - Fixed protection - Election - Whether withdrawal of fixed protection appealable - Whether HMRC decision to revoke appealable]
2021 Aus: Rushton v Commonwealth Superannuation Corporation (No 3) [Benefits - Survivor's benefits - Married but separated - Complaint - Due process - Whether jurisdictional error - Appeal - Interpretation of rules - Meaning of 'marital or couple relationship']
2021 USA: Wilson v Craver [Investments - Stock-drop]
13 December 2021
Allen & Overy LLP: What's New This Week 13 December 2021 – [New TPR Blog Post: Risks of Weakening Employer Covenants, PSA21 Powers - Dashboards: New PASA Guidance on Data Matching - PSA21: New Commencement Instrument on CDC Schemes - Purple Book 2021 - Reminder: CMA Reporting Deadline]
Department of Health and Social Care: Public Service Pensions (Consultations) – McCloud Remedy Part 1: Proposed Changes to NHS Pension Schemes Regulations 2022
2021 Info Comm: Parkin Beacher [Data protection - Information - Direct marketing - Unsolicited calls - Telephone calls - Whether prohibited]
10 December 2021
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 51 – FPS Bulletin 51 - November 2021 [fpsbull51]
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2021) [purple21]
9 December 2021
Spotlight on Pensions Bulletin: LeGrand View December 2021 – Getting the Right Shade of Green
2021 UT: Ketley v HMRC [Taxation - Lifetime allowance - Failure to notify election within time limits - Whether
reasonable excuse - Appeal - Whether permissible to introduce fresh grounds - Late notification - Whether solicitor's duty to advise on late notification]
8 December 2021
Public Service Pensions and Judicial Offices Bill 2021/22 [Bill 211] (7 December 2021) Bill as brought from the House of Lords.
7 December 2021
Allen & Overy LLP: What's New This Week 6 December 2021 – [Charge Cap: Government Consults on Performance Fee Changes - TPR Lists First DB Superfund - PPF Update: New Valuation Guidance, Compensation Cap - Latest HMRC Newsletter - Update: GMP Conversion Bill - FRC: Review of Reporting Against 2020 Stewardship Code - TPR Prosecutes Failure to Provide Information - New FCA Rules on 'Nudge' to Pensions Guidance - ICO Issues Fine for Pensions Cold Calls]
Hymans Robertson: Current Issues December 2021 – [New Transfer Conditions to Tackle Scams - Climate & Investment Reporting: Setting Expectations & Empowering Savers - De Minimis Fund for Flat-fee Default Charges - DWP Proposes >100% Increases in Fraud Levy Rates - Treasury Closes NMPA Change Window - Statutory Minimum Revaluation in Deferment - HMRC Newsletters: November 2021]
Bills -- Passage through Parliament: Public Service Pensions and Judicial Offices Bill (2021-22) 6 December 2021 – Public Service Pensions and Judicial Offices Bill: Third Reading (Lords) (6 December 2021)
Local Government Pensions Committee: LGPC Bulletin 216 – LGPC Bulletin 216 - November 2021 [lgpcbull216]
6 December 2021
Eversheds Sutherland: Speedbrief 30 November 2021 – Trust Registration Service - Points to Note for Employers and Pension Trustees
Home Office: Guidance – Police Pension Schemes: Processing Immediate Detriment Cases
3 December 2021
Pension Protection Fund: Guidance - Valuation Version G9 – Guidance for Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version H7 – Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version 6 – Additional Information for Carrying out a Section 143 Valuation
Pension Protection Fund: Guidance - Valuation Version C4 – Guidance for Undertaking the Actuarial Valuation of a Closed Scheme in Accordance with Section 156 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version D4 – 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
Pension Protection Fund: Guidance - Valuation Version 1 – Information for Valuing Benefits in Respect of the Hampshire, Hughes and Bauer Judgments in a Section 143 Valuation
2021 Fam: CA v DR [Family provision - Financial settlement - Millionaire's defence - Quantum - Whether to include pension provision for mother as carer]
2 December 2021
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme: Proposed Changes to Scheme Regulations - Government Consultation
1 December 2021
Public Service Pensions and Judicial Offices Bill 2021/22 [HL 75] (29 November 2021) Bill as amended on Report.
30 November 2021
Bills -- Passage through Parliament: Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill (2021-22) 26 November 2021 – Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill: Second Reading (Commons) (26 November 2021)
The Pensions Ombudsman: Factsheets & Information – Workplace Pensions - Unpaid Pension Contributions
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2021 – Pension Schemes Newsletter 135 - November 2021 [psn135]
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Enabling Investment in Productive Finance - Policy Consultation on Proposals to Remove Performance-Based Fees from the Charge Cap
The Pensions Regulator: Guidance - Regulatory Guidance – Dealing with Transfer Requests Section on checking residency for overseas transfers updated by removing reference to tax residency. Section on directing members to mandatory guidance from MoneyHelper updated with link to book a guidance session.
29 November 2021
Allen & Overy LLP: What's New This Week 29 November 2021 – [PSA21: Updated TPR Code of Practice - Latest Revaluation Order - TPO Factsheet on Unpaid Pension Contributions - TPR Blog Post: Reminder of Auto-Enrolment Duties - Executive Pensions: New Pay Guidelines - ]
26 November 2021
House of Commons (October 2014 onwards): Written Statements 25 November 2021 – Statutory Review of Benefit and Pension Rates: 2022-23 (25 November 2021)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2021 – Managing Pension Schemes Service Newsletter - November 2021
Cabinet Office: Public Service Pensions (Consultations) – Civil Service Pension Scheme: 2015 Remedy and Civil Service Member Contributions
25 November 2021
SI 2021/1308 – The Occupational Pensions (Revaluation) Order 2021
24 November 2021
SI 2021/1302 – The Pensions Act 2004 (Code of Practice) (Contribution Notices: Circumstances in Relation to the Material Detriment Test, the Employer Insolvency Test and the Employer Resources Test) Appointed Day Order 2021 TPR Code No 12 and the associated code-related guidance have been updated accordingly.
House of Commons (October 2014 onwards): Written Answers 16 November 2021 – Pensions (Police); Pensions (Fraud) (16 November 2021)
23 November 2021
Allen & Overy LLP: What's New This Week 22 November 2021 – [State Pension Uprating to be Modified for 2022/23 - Family Court Identifies 'Regulatory Lacuna' on PSO Implementation - High Court Grants Rectification, Rejects 'Bona Fide Purchaser' Argument - Latest HMRC Newsletter]
Pensions Administration Standards Association: Guidance - Data – Ongoing Data Management & Controls Guidance
Pensions Administration Standards Association: Guidance - GMP – Briefing Note - GMP Reconciliation and Transitions
22 November 2021
Norton Rose Fulbright: Commentary November 2021 – UK Pensions Briefing: New Duties to Block Pension Scams: Time to Act
19 November 2021
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2021
Hymans Robertson: Current Issues November 2021 – [Autumn Budget 2021: Pensions - Simpler Annual Statements Mandatory from October 2022 - September Inflation - Pensions Ombudsman Guide to Communicating with Members - Regulator Updates Guidance Webpages - HMRC Newsletters: October 2021]
18 November 2021
Social Security (Up-rating of Benefits) Act 2021 [ssuba2021]
XPS Pensions: XPS Insights November 2021 – Further Climate Change Disclosures in the Offing as World Leaders Meet at COP26
17 November 2021
Burges Salmon: Burges Salmon Legal Update 11 November 2021 – Increased Climate Change Reporting Requirements for Occupational Pension Schemes
XPS Pensions: XPS Insights November 2021 – DWP Strengthens Transfer Regulations to Help Combat Pension Scams
CAS-46795-Y3P2 – Mrs E [CAS-46795-Y3P2] Determinations from October 2021 can be found under "The Pensions Ombudsman" in the Table of Documents
Home Office: Occupations (Firefighters' Pensions) – Public Service Pensions: Firefighters' Pensions (Amendment) Regulations 2022 - McCloud / Sargeant Remedy: Phase One (Prospective)
16 November 2021
Allen & Overy LLP: What's New This Week 15 November 2021 – [Changes to Statutory Transfer Rights: Action Required - Reminder: CMA Reporting Deadline - Combination Charging Structures: Changes from April 2022 - New PASA Guidance: Data Management Controls, GMP Reconciliation Transition]
Norton Rose Fulbright: Commentary October 2021 – UK Pensions Briefing: What The Pensions Regulator's New Powers Mean for You: The Top 10 Things You Should Know
