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The biggest surprises in the chancellor’s budget statement on 19 March 2014 related to pensions.
Following the 2014 Budget, Taylor Wessing has set out a summary of some of the main announcements.
On an asset transfer, employees automatically transfer with their business under the TUPE regulations, which require the new employer to provide certain levels of pension benefits.
Individuals wishing to protect their pension savings between £1.25m and £1.5m must apply for Fixed Protection 2014 by 5 April 2014.
In this briefing, Taylor Wessing focuses on pensions in China, Germany and the UK.
The regulator has published its consultation on a draft revised Code of Practice No. 3 for DB scheme funding, a draft new DB regulatory strategy and a revised DB funding policy.
One of the key issues of a ‘yes’ vote in the Scottish independence referendum will be the impact it has on the provision of pensions across the UK.
Following the Wheels case and the PPG case we now await a further decision on the VAT charges on pension schemes, relating to the case of ATP Pension Service A/S v Skatteministeriet.
Box Clever and Storm Funding decisions show scope of the regulator’s financial support direction powers
Two recent decisions have demonstrated the latitude that the Pensions Regulator has in pursuing a case for a financial support direction.
This case attracted a lot of media attention in the context of pension liberation.
Mr Smyth was an employee of Woolf Engineering and a member of Woolf’s group personal pension plan, which was administered by Scottish Life.
Browne case: Pensions Ombudsman rules on liability for unauthorised payment charges resulting from payment of a death benefit
An unauthorised payment charge arose because a pension scheme had not made payment of a death benefit within two years of a member’s death.
Thew case: Deputy Pensions Ombudsman rules on the effect of changes to state pension age on scheme rules
Mrs Thew had two periods of employment with Marks & Spencer during which she was a member of the Marks & Spencer Pension Scheme.
Bradbury case: Ombudsman determines on employer duty issues in the employer’s imposition of a cap on pensionable pay
The Ombudsman has ruled that the BBC did not breach its implied duty of trust and confidence and/or the implied term of good faith when imposing a cap on pensionable pay.
Last summer, the DWP announced that the new regulations would be delayed until April 2014, with a draft laid before parliament in advance.
The DWP has provided long-awaited confirmation of the approach that will be taken to scheme benefits that are reclassified from money purchase to defined benefit in April 2014.
This article looks at what prompted the Law Commission’s consultation on the fiduciary duties of investment intermediaries, what it is focused on and what might come next.
The DWP has concluded a consultation on the draft Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2014, which broadly provide for three changes.
The end of 2013 saw a flurry of activity both from the Department for Work & Pensions and the Pensions Regulator in relation to public service pension schemes.
Pensions Pieces: minister announces delay to the imposition of a cap on charges in relation to DC pension schemes
Pensions minister Steve Webb has confirmed that the introduction of the proposed cap on pension charges will not be introduced before April 2015.