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FINANCIAL REPORTING COUNCIL

  • FRC publishes Actuarial Quality Framework

HM REVENUE & CUSTOMS

  • Lifetime Allowance protection – notification guidance
  • Company Taxation Manual – deductability of pension contributions

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

  • Ageing and the payout phase of pensions, annuities and financial markets – working paper No.29

PENSION PROTECTION FUND

  • Revised Commutation Factors, Compensation Cap Factors and Early Retirement Factors

THE PENSIONS REGULATOR

  • Clearance and abandonment guidance updated
  • Record Keeping – final guidance published

CASES

  • Capital Cranfield Trustees Limited v Beck and Tabor

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