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.

Briefings from Stephenson Harwood

  • CGT extension — some good news (at last)

    HMRC released its preliminary views of the CGT consultation exercise and it seems there has been an outbreak of generosity towards taxpayers, or some of you anyway.

  • Private patient units

    It is widely expected that the trend of NHS hospitals seeking to establish or expand their private patient units offerings will continue.

View more briefings from Stephenson Harwood

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