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Judgment deals with decision making by pension trusteesdownload
On 9 May 2013, the Supreme Court gave judgment in the cases of Futter and another v HMRC and Pitt and another v HMRC.
Queen's Speech 2013 — controlling immigration and promoting growthdownload
This year’s Queen’s Speech was as noteworthy for what it did not contain as its contents. The legislative themes are controlling immigration and promoting growth.
Pensions Priorities — pensions and your business (May 2013)weblink
The May 2013 issue of Pensions Priorities is available now. It provides a summary of some key developments in the pensions arena in recent months.
Pensions: de-risking final-salary liabilities — what are the options?download
Final-salary liabilities for past and future service can often be reduced — it is just a case of knowing how to go about it and understanding how to manage the trustees’ concerns.
Corporate governance: trade union voting and engagement guidelinesdownload
The TUC, Unison and UNITE have formed the Trade Union Share Owners group.
Pensions update — April 2013download
Nabarro has launched the April 2013 edition of Pensions Update.
Shoosmiths on pensions: is this the end for RPI?download
On 19 March 2013, the Office for National Statistics published two new price indices (RPIJ and CPIH) and de-designated RPI as a national statistic.
Investment advice exempt from VAT — except for defined-benefit pension fundsdownload
Management services provided to a fund in which the assets of defined-benefit pension schemes are pooled for investment purposes are not exempt from VAT.
Pensions update — March 2013download
Nabarro has released its pensions update for March 2013.
Be prepared — superannuation obligations increase 1 July 2013download
In March 2012, the Federal Government enacted the Superannuation Guarantee (Administration) Amendment Act 2012.
Auto-enrolment in the technology sectordownload
Young, dynamic industries such as the technology sector have perhaps felt rather smug that they are not embroiled in the complexities that surround pension provision.
Pensions News — February 2013download
The latest developments in pensions legislation.
Same-sex marriage bill does not grant equal pension rightsdownload
The Marriage (Same Sex Couples) Bill, which received its second reading in the House of Commons on 5 February 2013, legislation does not grant same-sex married couples equal pension rights to male-female married couples.
Reform of state pension and end of contracting outdownload
A government white paper details its plans for reforming the state pension into a ‘single-tier’ system for future pensioners.
Pensions Regulator consults on DC governancedownload
The Pensions Regulator has issued a consultation on a new code of practice, regulatory guidance and regulatory approach relating to the governance of DC occupational pension schemes.
Government consults on consolidating pensions disclosure requirementsdownload
On 18 February 2013, the government published a consultation on draft regulations aimed at consolidating and harmonising pensions disclosure requirements.
Campaign against pension liberation scamsdownload
The Pensions Regulator, with other agencies, has launched a campaign against pension ‘liberation’ scams.
Ombudsman decisions on ill-health highlight the importance of adequate informationdownload
Two recent decisions highlight the importance of ensuring that adequate information is obtained from and provided to the registered medical practitioner when considering an application for an ill-health early-retirement pension.
Civil partners should have the same pension rights as married couplesdownload
An Employment Tribunal has held that a provision of the Equality Act 2010 that allows benefits for civil partners to be limited to benefits attributable to service from 5 December 2005 is contrary to EU law that prohibits discrimination on grounds of sexual orientation.
Nomination form not required for unmarried partner's pensiondownload
A court has held that a requirement under the Local Government Pension Scheme in Northern Ireland requiring the deceased member to have completed a nomination form in order for a survivor’s pension to be paid to his unmarried partner was a breach of the ECHR.
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