Pensions snapSHot — June 2014: Pensions Act 2014; limited liability partnerships and auto-enrolment; and more

This edition of snapSHot provides you with a need-to-know digest of the following legal and regulatory developments affecting the pensions world during May 2014:

  • Pensions Act 2014: royal assent granted
  • Limited liability partnerships and auto-enrolment: Supreme Court’s decision has significant implications
  • PPF Levy: consultation on changes to the levy for the next three years
  • Pensions liberation: further court decision and some statistics from the regulator
  • Abolition of DB contracting-out: DWP consults on draft regulations
  • Trivial commutation: know your limits
  • VAT and pension scheme services: HMRC to review its policy
  • Implementation of new ‘money purchase benefits’ definition
  • Pensions Ombudsman: small change in position blocks overpayment recovery
  • Local Government Pension Scheme investment: no to merger, yes to pooling

Click on the link below to read the Stephenson Harwood briefing.

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