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HMRC: flexible drawdown
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

HMRC has issued draft regulations setting out detailed requirements to be fulfilled before an individual with lifetime pension income of at least £20,000 per year may access the whole of their drawdown fund without being subject to annual limits


Member could not undo her own decision on redundancy
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Deputy Pensions Ombudsman has rejected a complaint that a member should have received a "compulsory early retirement pension"


Maladministration not to provide information following scheme alterations
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

In a case concerning a survivor's pension, the Pension Ombudsman has held that it was maladministration for the administering authority not to inform a member of alterations made to the scheme


Pensions regulator: governance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Regulator has issued its fifth scheme governance survey


Auto-enrolment: guidance from the Pensions Regulator
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Pensions Regulator has published a five step action checklist for trustees to prepare for auto-enrolment


CPIRPI switch
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued response to its consultation on the impact of using CPI as the measure of price inflation on private sector occupational pension schemes


HMRC: disguised remuneration
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Government is bringing in legislation to tackle arrangements aimed at reducing or avoiding tax or National Insurance liabilities when rewarding employees


Section 75 debts: grace period
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

A participating employer in a multi-employer scheme who ceases to employ any active members may avoid triggering a section 75 debt if he informs the trustees that he intends to employ an active member within 12 months (and in fact does so


Default retirement age (DRA)
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Default retirement age has been removed with effect from 6 April 2011, with transitional arrangements to 1 October 2011


Default investment options
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment