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Results: 1-10 of 5,562

New pension freedoms create opportunities and challenges for employers
  • Eversheds LLP
  • United Kingdom
  • July 31 2014

From April 2015, individuals will have total freedom over how they use their pension savings. This could have significant implications for employers


Important pension changes take effect
  • Bond Dickinson LLP
  • United Kingdom
  • August 4 2014

Two important pieces of pensions legislation, the Finance Act 2014 and the change to the definition of "money purchase benefits", have recently


Hot topics in pensions - summer 2014
  • Squire Patton Boggs
  • United Kingdom
  • August 4 2014

Regulations are expected to come into force this Autumn giving employers the power to amend pension plan rules (without trustee consent) to reduce


Bulletin for pensions managers - MayJune 2014
  • Mayer Brown LLP
  • United Kingdom
  • July 29 2014

Welcome to the MayJune 2014 issue of our Bulletin for Pensions Managers. This issue covers developments to the end of June 2014. In this issue:


High Court overturns pension ombudsman's determination restricting the NHS Administering Authority's ability to recover overpaid lump sum death benefits paid by mistake
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 31 2014

The High Court has overturned a ruling of the Deputy Pensions Ombudsman in relation to an attempt by the Administering Authority of the NHS Pension


Revenue & Customs Brief 2214 review of VAT on pension fund management costs
  • RPC
  • United Kingdom
  • June 25 2014

In our February update, we reported on Revenue & Customs Brief 0614. This explained that HMRC had withdrawn its existing policy as to the extent to


UK pensions update - July 2014
  • Baker & McKenzie
  • United Kingdom
  • July 31 2014

The Budget 2014 included proposals fundamentally to change the pensions tax rules so that individuals can access their defined contribution ("DC"


Wood (PO-1280): use of discretion
  • Taylor Wessing
  • United Kingdom
  • June 23 2014

The Pensions Ombudsman considered a situation where The Trustees incorrectly ceased the payment of discretionary increases to a member's pension. The


DWP Command Paper for defined contribution pension schemes: 'better workplace pensions: further measures for savers.'
  • Taylor Wessing
  • United Kingdom
  • June 23 2014

The Department for Work and Pensions issued its Money Purchase Command Paper ("Command Paper") in March, setting out its proposals to improve the


Wallace (PO-169): ill-health early retirement: process for assessing applications did not fit scheme rules
  • Taylor Wessing
  • United Kingdom
  • June 23 2014

The Pensions Ombudsman determined in this case that the principal employer and trustee of a defined benefit pension scheme failed to identify their