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Tax
- HMRC "downgrades" its QROPS list
News from the Regulator
- changes to DC scheme return for 2015
- Pensions Regulator’s 2015 analysis of recovery plans
- Regulator’s annual DB Scheme Funding Statement 2015
PPF update
- PPF Ombudsman determinations highlight importance of exact compliance with levy rules
- revised actuarial factors
- guidance on insolvency practitioner remuneration
- Levy FAQs: Experian insolvency scores/mortgage age
Cases supplement
- implied duty of good faith: High Court decision in Bradbury
- IBM: Early retirement policy
- no requirement for shareholder approval for top-up scheme: Granada v Law Debenture
- Government Actuary’s Department’s failure to review commutation factors was maladministration: Ombudsman’s determination in relation to Mr. Milne