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The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment


IAS 19
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The International Accounting Standards Board has issued an amended version of IAS 19 "Employee Benefits"


Pension Protection Fund: FAQs on GMP equalisation and interest on late payments
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

New FAQs issued 21 September 2010


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

HMRC has published three further sets of regulations making consequential amendments following the introduction of the drawdown pension regime under the Finance (No. 3) Bill 2011