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Publication

Pensions legislation and policy timeline

Our legislative and policy timeline draws attention to forthcoming changes in pensions law and policy.
30 November 2016

GMP equalisation: pragmatic and simpler conversion proposal from DWP

A one-off calculation of actuarial value would lead a pension converted so it is no longer subject to contracting-out legislation.
29 November 2016

GMP revaluation: using fixed rate post abolition

To use fixed rate revaluation for Guaranteed Minimum Pension (GMP), trustees need to pass a resolution to resolve a snag in the legislation. The deadline is 5 April 2017.
24 November 2016

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

Nine important pensions cases to watch

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

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
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Events and webinars

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