P&E Update: Pensions Bulletin (08 Jan 2015)

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The Watch List

New Law

  • Auto-enrolment Earnings’ Thresholds 2015/16

Tax

  • Taxation of Pensions Act 2014: Update
  • HMRC’s Pensions Newsletter 66

Cases

  • recovery of overpayment: Change of position defence: Webber v DfE
  • bankruptcy: Re Henry
  • negligence action in respect of ineffective equalisation: Limitation period: Seton House Group and Britax Pensions Trust v Mercer
  • Pensions Liberation: Ombudsman’s Determination in relation to Mr X

Points in Practice

  • abolition of DB contracting-out: HMRC’s Countdown Bulletin 4
  • client seminars 2015: Save the dates