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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