P&E Update: Pensions Bulletin (02 Apr 2015)

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Pensions Law Update Seminar

The Watch List

6th April, 2015 Changes

  • Checklist for clients
  • New exemption from charge cap for AVC schemes
  • Pension scams
  • Inheritability of annuities: Finance Act 2015

Tax

  • Budget supplement
  • PTM replaces RPSM
  • VAT on pension fund management costs: Further HMRC brief

Cases

  • TUPE transfer: Ellis v. Cabinet Office
  • Employer’s duty of trust and confidence in considering early retirement application: Ombudsman’s determination in relation to Moulton

Points in Practice

  • Employer debt easements for non-associated multi-employer schemes: DWP call for evidence
  • Abolition of DB contracting-out: HMRC’s Countdown Bulletin 7
  • Record keeping: Pensions Regulator’s interim report
  • FCA retirement income market study: Final report