P&E Update: Pensions Bulletin

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Topics covered in this bulletin:

The Watch List

New Law

  • Brexit and pensions
  • BHS report
  • Dividends in the news
  • Defined benefit schemes - call for submissions
  • DC Code and guides finalised
  • Auto-enrolment contributions transitional period extension
  • Data protection latest
  • IORP II finalised
  • NEST consultation

Tax

  • VAT and pension schemes latest

Cases

  • Civil partnerships and retroactivity – AG Opinion
  • PPF compensation and the Insolvency Directive – provisional ruling
  • Replacing the principal employer; pension increase correction – High Court ruling
  • Ill health early retirement delay – Ombudsman ruling
  • Pensions liberation - liability for scheme sanction charge discharged

Points in Practice

  • Halcrow Section 89 report published
  • PPF levy data corrections