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Autumn Statement 2016 – update for employers

Key announcements in the 2016 Autumn Statement affecting employers, partners in LLPs, employees and workers providing services to the public sector.
24 November 2016

Recovering overpayment of pension

Trustees who have overpaid pension should give early consideration to legal steps to protect their right to recover the excess.
16 November 2016

Nine important pensions cases to watch

Some like Steria, United Biscuits and IBM could have an impact beyond the schemes involved.
16 November 2016

RPI / CPI: Appeal Court says no switching in Barnardo's pension scheme

The scheme rules require increases by "RPI... or any replacement adopted by the Trustees". The Court of Appeal has confirmed this definition does not allow the trustees to switch indices.
08 November 2016

The new LGPS Management and Investment of Funds Regulations 2016

This update provides a summary of the key changes introduced by the new regulations.
12 October 2016

Little change in rules for Pension Protection Fund levy 2017/18

The PPF proposes minor change to the levy rules for 2017/18. Meanwhile, as it warned, it is looking more closely at the value of contingent assets and may now reject some it recognised in the past.
29 September 2016

VAT and pensions: current practices can now continue until January 2018

HMRC has put back by an extra year changes to VAT recovery in relation to pension schemes
06 September 2016

When are funds drawn down under a SIPP subject to an IPO?

The High Court has determined the circumstances in which sums drawn down under a self-investment personal pension scheme could be subject to an income payments order. 
09 August 2016

Rectification cases – greater openness required

The Court sets guidelines for pension scheme rectification claims without a public court hearing, marking a shift in approach to rectification cases.
03 August 2016

DC pensions: new Code of Practice and ‘how to’ guides

The Regulator’s new DC Code of Practice has come into force with effect from 28 July 2016. The Regulator has developed six 'how to' guides to provide practical information and examples.
01 August 2016

Defined contribution schemes: automatic penalty if chairman's statement is late

Trustees of most DC schemes will receive an automatic civil penalty of £500 if their annual chairman's statement is late.
21 July 2016

SIPP investment due diligence – how far do you have to go?

Following the Pensions Ombudsman decision in Mr N v Stadia Trustees, we consider the level of due diligence expected of SIPP operators by the FCA.
04 July 2016
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