P&E Update: Pensions Bulletin

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Topics covered in this bulletin:

Pensions Update Seminar

The Watch List

New Law

  • DC bulk transfers without consent
  • Disclosure of costs, charges and investments
  • Money laundering - HMRC guidance

Tax

  • VAT recovery - indefinite continuation of existing input rules
  • VAT and special investment funds

Cases

  • Meaning of attributable to pensionable service

Points in Practice

PPF levy for 2018/19 ; contingent asset standard forms


P&E Update: Pensions Bulletin (10 Nov 2017)