P&E Update: Pensions Bulletin

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Topics covered in this bulletin:

The Watch List

New Law

  • Green Paper on DB pensions
  • PPF consultation on proposed levy rule for schemes without substantive sponsor - 2017/18 Levy Determination
  • Reminder: 5th April, 2017 deadline for former COSRS to prevent revaluation underpin
  • Corporate Governance Code – WPC report and FRC review
  • Auto-enrolment consultation about new employers

Tax

  • Overseas transfer charge

Cases

  • Scottish equalisation case uses presumption of regularity
  • Firefighters’ transitional provisions objectively justified
  • Plumber was worker, not self-employed

Points in Practice

  • Variation margin implementation date

P&E Update: Pensions Bulletin (10 Mar 17)