The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees *

European Union, United Kingdom - April 2 2013
The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common…

Co-authors: Jeanette Holland, Robert West, Arron Slocombe.

---

Pension Protection Fund ("PPF") issues guidance to trustees on assessing the strength of contingent asset guarantors *

United Kingdom - April 2 2013
When certifying or re-certifying a PPF compliant guarantee, trustees must now certify that they have no reason to believe that the guarantor, as at…

Co-authors: Jeanette Holland, Robert West, Arron Slocombe.

---

Regulator introduces new trustee toolkit module pensions liberation *

United Kingdom - April 2 2013
We commented on pensions liberation in our February UK Pensions Update. The Regulator has now launched an e-learning module on its pensions toolkit…

Co-authors: Jeanette Holland, Robert West, Arron Slocombe.

---

2013 Budget *

United Kingdom - April 2 2013
The Chancellor delivered his annual Budget Statement on 20 March 2013. Key measures relating to pensions include the following:…

Co-authors: Jeanette Holland, Robert West, Arron Slocombe.

---

PPF issues new FAQS on certification of deficit reduction contributions *

United Kingdom - April 2 2013
On 4 March, the PPF published on its website the answers to a number of FAQs on deficit reduction contributions, which are contributions over and…

Co-authors: Jeanette Holland, Robert West, Arron Slocombe.

---