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Pensions News, Analysis & Comment


March 2010
 
Special Annual Allowance: new guidance on PPIAs 12/03/2010
 
State Pension Reforms 12/03/2010
 
Tax changes from 6 April 2010 11/03/2010
 
Latest news about the Pension Protection Fund (PPF) and the Levy 10/03/2010
 
Trivial Commutation of GMPs & other new DWP secondary legislation 05/03/2010
 
Latest new pensions tax legislation 05/03/2010
 
 
 
February 2010
 
Update on the Special Annual Allowance 25/02/2010
 
Additional Paternity Leave and Pay 04/02/2010
 
New amendments to pensions tax law and guidance 03/02/2010
 
 
 
January 2010
 
Financial Assistance Scheme update 29/01/2010
 
National Employment Savings Trust (NEST): first twigs laid 14/01/2010
 
Auto-enrolment: the final picture? 13/01/2010
 
HMRC Pension Schemes Newsletter 39 13/01/2010
 
Pension Protection Fund news 12/01/2010
 
Personal Accounts Scheme rebranded NEST 07/01/2010
 
Penalties for failure to make tax payments on time 06/01/2010
 
Disclosure Disclosure 06/01/2010
 
 
 
December 2009
 
DWP and Pension Protection Legislation: end-of-year round-up 31/12/2009
 
HMRC Customer Forum: Update 31/12/2009
 
Revaluation of deferred benefits 11/12/2009
 
2009 Pre-Budget Report: SAA income threshold lowered to £130,000 09/12/2009
 
 
 
October 2009
 
PPF updates valuation guidance 12/10/2009
 
Payment of Pensions to Members Overseas 05/10/2009
 
PPF Reduces Levy for 2010/11 01/10/2009
 
 
 
September 2009
 
Pensionable earnings: employers will have to consult on rule changes 28/09/2009
 
Auto-enrolment: Smallest Employers to be Exempt until 2015 24/09/2009
 
Special Annual Allowance: HMRC Issues Guidance 21/09/2009
 
Employer Debt Regs: New Amendments Proposed 18/09/2009
 
Unauthorised Payments - Where Are We Now? 09/09/2009
 
Trivial commutation of contracted-out benefits 02/09/2009
 
 
 
August 2009
 
Financial Assistance Scheme: the final regs? 31/08/2009
 
Finance Act 2009: first pensions regulations 28/08/2009
 
 
 
July 2009
 
New Rules for Dependant's Pensions 24/07/2009
 
Finance Act 2009 21/07/2009
 
Automatic Enrolment & Personal Accounts: TPR can outsource enforcement 20/07/2009
 
Special Annual Allowance: Government Amends Finance Bill 07/07/2009
 
Material Detriment: new powers for TPR in force 03/07/2009
 
 
 
June 2009
 
Death Dispositions Doubts Dispelled 16/06/2009
 
HMRC Pensions Legislation Update 12/06/2009
 
 
 
May 2009
 
Anti-forestalling and other pensions tax innovations from HMRC 15/05/2009
 
Authorised Payments & Trivial Commutation Regs Laid 08/05/2009
 
How the Personal Accounts Scheme will be run 01/05/2009
 
 
 
April 2009
 
Finance Bill 2009 30/04/2009
 
2009 Budget changes to pensions tax relief rules 23/04/2009
 
PPF Compensation Cap Increase 08/04/2009
 
 
 
March 2009
 
New DWP Pensions Legislation 17/03/2009
 
Update on new and missing pensions legislation 05/03/2009
 
 
 
February 2009
 
New rules for income drawdown and SMPI calculations 20/02/2009
 
What a Fas 13/02/2009
 
Recent developments in pensions tax legislation 06/02/2009
 
 
 
January 2009
 
New Guidance from The Pensions Regulator on Clearance and Record Keeping 09/01/2009
 
 
 
December 2008
 
Government Response to the Flexible Retirement Consultation 18/12/2008
 
Unauthorised payments on wind-up: new regs on reductions of scheme pensions 18/12/2008
 
The Demon Barber 16/12/2008
 
Contribution Notices & Financial Support Directions: TPR's new powers 16/12/2008
 
Trivial commutation: DWP to align contracting-out legislation with new limit 10/12/2008
 
Revaluation of deferred benefits 02/12/2008
 
 
 
November 2008
 
PBR 2008: Lifetime Allowance & Annual Allowance frozen for 5 years from 2011 24/11/2008
 
Pensions Bill on last lap 14/11/2008
 
 
 
October 2008
 
TPR issues statement to trustees about current financial pressures 30/10/2008
 
Moral hazard: Govt to modify new powers in Pensions Bill 22/10/2008
 
Update on the Pensions Bill 06/10/2008
 
New Guidance from TPR on Conflicts of Interest and Transfer Values 01/10/2008
 
 
 
September 2008
 
DWP draft regulations on GMP conversion 19/09/2008
 
Pensions on Divorce: aligned with tax rules from 6 April 2009 10/09/2008
 
 
 
August 2008
 
New guidance from TPR on calculation of transfer values 07/08/2008
 
 
 
July 2008
 
SIPP Protected Rights Regs Laid 29/07/2008
 
Recent developments in pensions tax legislation 29/07/2008
 
TPR targets data quality and poor record-keeping 28/07/2008
 
HMRC to relax definition of Dependant 07/07/2008
 
Winding-up: guidance from TPR, PPF and FAS on avoiding delays 04/07/2008
 
DWP confirms all SIPPs can hold Protected Rights 01/07/2008
 
 
June 2008
 
Pensions Bill: Government tables more amendments 30/06/2008
 
News on the FAS and other developments in pensions legislation 20/06/2008
 
Pensions Bill progress 17/06/2008
 
Government volte face on protected rights survivor benefit rule 09/06/2008
 
 
 
May 2008
 
Amendments to Pension Credit Benefit Regs and PPF rules 30/05/2008
 
Authorised Payments: new regs published 23/05/2008
 
PPF Solution to Equalising Benefits for GMPs 02/05/2008
 
 
 
April 2008
 
Isle Of Man passes major new pensions tax bill 29/04/2008
 
Authorised Payments: update on proposed new law 28/04/2008
 
New powers proposed for The Pensions Regulator 25/04/2008
 
New Transfer Values Regs 11/04/2008
 
Finance Bill 2008 and updating of RPSM 08/04/2008
 
Multi-employer schemes & Employer Debt Regs: TPR guidance 07/04/2008
 
 
 
March 2008
 
FAS: more regs to speed up payments 28/03/2008
 
Finance Bill 2008 27/03/2008
 
The Amended Provision of Information Regs 19/03/2008
 
More Pensions Regulations Laid 19/03/2008
 
Employer Debt Regs Laid 18/03/2008
 
Unauthorised payments: HMRC responds 15/03/2008
 
FAS moves up a gear: update on recent pensions legislation 11/03/2008
 
 
 
February 2008
 
Activity at The Pensions Regulator 29/02/2008
 
Local Government Pension Scheme - new regulations laid 20/02/2008
 
Present Before Parliament or Missing in Action? 19/02/2008
 
Amendments to Pensions Bill 12/02/2008
 
Unauthorised Payments 05/02/2008
 
 
 
January 2008
 
Pensions tax legislation: 2008 so far 24/01/2008
 
Pensions Tax Simplification Newsletter 32 04/01/2008
 
 
 
December 2007
 
DWP consults on minor adjustments to PPF legislation 31/12/2007
 
Pensions tax legislation: Christmas round-up 21/12/2007
 
The Financial Assistance Scheme: a last hurrah? 17/12/2007
 
Levy proposals for 2008/09 14/12/2007
 
Protected rights in SIPPs: draft regs published 12/12/2007
 
Another Pensions Bill 11/12/2007
 
RPSM guidance updated with Finance Act 2007 changes 05/12/2007
 
2007 Occupational Pensions Revaluation Order 04/12/2007
 
 
 
November 2007
 
Pension Scheme Services Customer Forum 09/11/2007
 
Pensions Tax Simplification Newsletter 31 07/11/2007
 
New rules for protected rights in SIPPs and personal pension projections 01/11/2007
 
 
 
October 2007
 
DWP and TPR move to resolve law on internal dispute resolution (IDR) 30/10/2007
 
Government response to DWP Deregulatory Review 23/10/2007
 
Pensions Tax Simplification Newsletter 30 15/10/2007
 
Pre-Budget Report- Simplification Aspects 10/10/2007
 
Pre-Budget Report 09/10/2007
 
 
 
September 2007
 
DWP: age discrimination and flexible retirement 28/09/2007
 
New guidance from TPR on Clearance 11/09/2007
 
Amendments to Transitional Protection 05/09/2007
 
Equal Treatment: Paternity Leave and Adoption Leave 05/09/2007
 
 
 
August 2007
 
Pensions Tax Simplification Newsletter 29 31/08/2007
 
DWP consults on more amendments to FAS Regs 30/08/2007
 
New DWP Pensions Legislation: Consultation Plan 2007/08 17/08/2007
 
Employer Debt Regs: DWP proposes amendments 11/08/2007
 
Pensions Act 2007 changes Basic State Pension rules 10/08/2007
 
 
 
July 2007
 
Finance Act 2007 receives Royal Assent 20/07/2007
 
FSD against Sea Containers Ltd: further delay 16/07/2007
 
Amendments laid to winding up regs 12/07/2007
 
Transfer Values: new draft regulations 06/07/2007
 
Pensions Tax Simplification Newsletter 28 02/07/2007
 
 
 
June 2007
 
HMRC Amends Provision of Information Regs 29/06/2007
 
Personal Accounts, Cross-Border Schemes & the IORP Directive 15/06/2007
 
New Discrimination Bill 12/06/2007
 
Protected rights simplification: DWP throws in the towel 09/06/2007
 
Transfers to Australia & other QROPS issues 07/06/2007
 
 
 
May 2007
 
Lump sum rule: Government amends Finance Bill to facilitate OMOs 22/05/2007
 
New legislation to speed winding up 11/05/2007
 
Defined Benefit Scheme Abandonment & Risks to Defined Contribution Members 11/05/2007
 
HMRC guidance on pensions legislation & the new tax regime 04/05/2007
 
 
 
April 2007
 
New amendments to Registered Pension Schemes Manual (RPSM) 27/04/2007
 
Pensions Tax Simplification Newsletters 26 & 27 20/04/2007
 
 
 
March 2007
 
Finance Bill 2007 29/03/2007
 
Recent Pensions Legislation & Update for Practitioners 28/03/2007
 
Pension Protection Fund Update 28/03/2007
 
2007 Budget: Bad Moon for Pensions 21/03/2007
 
New Pensions Legislation 16/03/2007
 
Abolition of Protected Rights Rules 14/03/2007
 
DWP Simplification Plan 09/03/2007
 
 
 
February 2007
 
Pensions Tax Simplification Newsletter No 25 28/02/2007
 
LTA test under BCE 3 on pre-A Day scheme pensions 23/02/2007
 
Payments made in error: new guidance from HMRC 23/02/2007
 
New secondary pensions legislation 23/02/2007
 
Deemed buy-back & update on the Pensions Bill 16/02/2007
 
News from the Pensions Regulator 12/02/2007
 
Employer contributions: "wholly and exclusively" 09/02/2007
 
2007 State Scheme Contributions, Benefits & GMP Increases 05/02/2007
 
Pensions Tax Simplification Newsletter No 24 04/02/2007
 
 
 
January 2007
 
Protection of pensions on insolvency: ECJ rules on ASW case 25/01/2007
 
Transfer Values: Govt opts for scheme-specific calculation 19/01/2007
 
Pensions Tax Simplification Newsletter No 23 17/01/2007
 
2006 Pre-Budget Report: HMRC Consultations 12/01/2007
 
 
 
2006
 
Pensions Simplification - Regs in Action 2006
 
 
 
December 2006
 
Financial Assistance Scheme: Amending Regs 22/12/2006
 
Pension Term Assurance: pipeline cases 19/12/2006
 
Pensions Simplification: more! more! 12/12/2006
 
ASPs' Last Gasp? 06/12/2006
 
Pensions & Age Discrimination: Final Guidance 05/12/2006
 
Latest HMRC Pensions Newsletters 01/12/2006
 
 
 
November 2006
 
Age Discrimination – Did you get all that? 29/11/2006
 
Pensions Bill published 29/11/2006
 
Pensions Legislation ... how are you coping? 24/11/2006
 
2006 Occupational Pensions Revaluation Order 24/11/2006
 
MNTs and Internal Controls Codes of Practice in force 24/11/2006
 
Age Discrimination and Pensions: Regs Laid 10/11/2006
 
Winding-up: DWP says two years is long enough 10/11/2006
 
Section 67: Code of Practice Laid 08/11/2006
 
DWP Response to White Paper & New Draft Amendment Regs 02/11/2006
 
Amendments to NIC Regs 02/11/2006
 
SMPIs: Actuarial Profession updates TM1 02/11/2006
 
Pensions Tax Simplification Newsletter No 21 01/11/2006
 
 
 
October 2006
 
Amendments to PPF Administration & Ombudsman Levy Regs 27/10/2006
 
Recent developments on the pensions tax front 18/10/2006
 
Section 255: TPR updates guidance on life cover-only sections 17/10/2006
 
Age Discrimination: DWP consults on amendment regs 11/10/2006
 
Age Discrimination – Where are we now? 01/10/2006
 
 
 
September 2006
 
Pensions Tax Simplification Newsletter No. 19 29/09/2006
 
Abolition of DC Contracting-out: any ideas? 14/09/2006
 
Age Discrimination: pensions aspects postponed 08/09/2006
 
Transfers to Overseas Schemes: QROPS 08/09/2006
 
Amendments to Enhanced Lifetime Allowance Regs 07/09/2006
 
RPSM - HMRC issues major update 01/09/2006
 
 
 
July / August 2006
 
Pensions Act: Commencement No. 10 Order  31/08/2006
 
Inheritance Tax & USP / ASP 23/08/2006
 
Security of pensions: recent developments 17/08/2006
 
Tax Simplification Newsletter No. 17 & New Regs 17/08/2006
 
DWP drops draft disclosure regs 15/08/2006
 
Two More Codes of Practice Laid Before Parliament 24/07/2006
 
Finance Act 2006 18/07/2006
 
Transfer Values, etc: update on DWP consultations 09/07/2006
 
 
 
May / June 2006
 
Lump sum death benefits: Regulator offers clarification of s.255 30/06/2006
 
Pensions Tax Simplification Newsletter No 16 30/06/2006
 
Pensions legislation: a roundup of recent developments 25/06/2006
 
Pensions Simplification Newsletter No. 14 02/06/2006
 
Serious ill health: green light for commutation of GMPs 19/05/2006
 
Authorised surplus payments: RPSM guidance on taxation 12/05/2006
 
Scheme funding: TPR issues statement on trigger points 08/05/2006
 
 
 
April 2006
 
Post-A day: Pensions Simplification Newsletter 13 28/04/2006
 
Residential property update 10/04/2006
 
The dying days of discretion 06/04/2006
 
 
 
March 2006
 
Pensions simplification: new legislation 31/03/2006
 
DWP Payments to Employer Regs 29/03/2006
 
Changes to cross-border regs 29/03/2006
 
Pensions simplification and residential property 24/03/2006
 
Recycling, Inheritance Tax and Pensions Simplification 22/03/2006
 
DWP Modification of Schemes Regs 22/03/2006
 
HMRC in sprint finish for A-Day 17/03/2006
 
Member-nominated Trustee Regs 16/03/2006
 
Finance Bill 2006: draft pensions legislation 16/03/2006
 
Matters of tax 15/03/2006
 
Pension Protection Fund: latest developments 15/03/2006
 
Pensions Simplification: sixth tranche of regs laid 14/03/2006
 
Protection of A-Day Pension Rights 13/03/2006
 
Pensions Act: Update on Latest Developments 10/03/2006
 
Finance Bill 2006: what's in it for pensions? 07/03/2006
 
Pensions Simplification: GAD Drawdown Tables and Draft Regs 06/03/2006
 
2006 Lower Earnings Threshold, S.148 and C/O Rebate Orders 03/03/2006
 
Regulator Guidance on Cross-border Activities and Secondment 03/03/2006
 
Five weeks to A-Day: HMRC cracks the whip 01/03/2006
 
 
 
February 2006
 
PPF Finalises Risk-Based Levy Rules 28/02/2006
 
Life Cover only under DB: Pensions Act s.255 24/02/2006
 
Regulator issues Scheme Funding Code of Practice 21/02/2006
 
Scheme Modification Rules Laid 18/02/2006
 
Commutation of Protected Rights: Legislation Delayed 17/02/2006
 
A-Day: HMRC New Guidance on FAQs Page 13/02/2006
 
Pensions A-Day: HMRC Forum 10/02/2006
 
Recycling of Pension Lump Sums 08/02/2006
 
Finance Act 2004: HMRC Lays Third Tranche of Regulations 06/02/2006
 
A-Day Pension Developments 03/02/2006
 
 
 
January 2006
 
More Pensions Simplification Regs Laid 29/01/2006
 
Internal Dispute Resolution 17/01/2006
 
Pensions Act: Update on DWP Regulations 14/01/2006
 
Pensions Simplification: Newsletter No. 8 14/01/2006
 
 
 











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