P&E Update: Pensions Bulletin

Topics covered in this bulletin:

Christmas greetings

Retirement

The Watch List

New Law

• Trusts Registration Service deadline announcement
• PPF – draft regulations to recognise bridging pensions
• Master trust draft regulations consultation

Tax

• VAT – treatment of pension fund management services
• Finance (No.2) Bill 2017-19

Cases

• No VAT exemption for pension fund management services by non-insurers

Points in Practice

• Chair’s Statement guidance
• PPF contingent asset guidance for 2018/19

Inquiry into Defined Ambition/Collective DC schemes