Quarterly Briefing


Contents

The June, 2010 Quarterly Briefing (PDF, 1.5 MB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases.

Pensions Post-election

  • New Coalition Government
  • Pensions tax relief for high earners
  • Private pensions
  • Public sector

Legislation

  • Pensions and Savings Bill
  • Equality Act 2010

TPR

  • Employer covenant
  • Record-keeping
  • Other guidance

Regulatory Wrap-up

  • HMRC – Allowances
  • PPF compensation

Cases Round-up

  • Low & Bonar PLC and Bonar Pension Trustees Limited v Mercer Limited
  • Fryer v HMRC
  • The Pilots case