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Calculating pension loss: EAT says ‘pick and mix’ sometimes permissible

United Kingdom - December 16 2011 The Employment Appeal Tribunal has commented that, whilst an employment tribunal is not to be encouraged to adopt a ‘pick and mix’ approach to calculating pension loss, it may do so provided that it does so for cogent and credible reasons; it states what those reasons are; and the interests of justice require this approach.

Judith Clixby.

NAPF Corporate Governance Policy and Voting Guidelines 2011

United Kingdom - December 16 2011 The NAPF has published its 2011 Corporate Governance Policy and Voting Guidelines, which are intended to apply during the 2012 AGM season.

Judith Clixby.

Automatic enrolment timetable: extension for small businesses

United Kingdom - December 16 2011 The Government has confirmed that automatic enrolment will be introduced as planned from 1 October 2012 but that small businesses – meaning employers with fewer than 50 employees – will be required to start automatic enrolment in May 2015, instead of April 2014.

Judith Clixby.

PPF levy 2012/13: final levy determination and contingent asset guidance/parent company guarantees

United Kingdom - December 16 2011 The PPF has published the final 2012/13 levy determination and draft, followed swiftly by final, contingent asset guidance.

Judith Clixby.

Chancellor’s Autumn Statement/Finance Bill 2012

United Kingdom - December 16 2011 Among the pensions measures in the Chancellor’s Autumn Statement were the raising of state pension age to 67 between April 2026 and April 2028 (following the Pensions Act 2011 increase to 66 by October 2020), as average life expectancy continues to increase; and proposals on investment in UK infrastructure by pension funds and insurers.

Judith Clixby.