Master trust agenda – Q1 2022
This quarterly bulletin sets out current and future developments affecting master trusts, so you can check what should be on your agenda. Download it here: Master trust agenda Q1...
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This quarterly bulletin sets out current and future developments affecting master trusts, so you can check what should be on your agenda. Download it here: Master trust agenda Q1...
Introduction TPR’s latest annual funding statement was published on 27 April 2022. As you would expect, TPR focuses on the current period of “significant economic uncertainty” and how this may impact schemes. The statement...
Back in 2018, Mr Justice Morgan held in Lloyds No.1 that schemes are under a duty to equalise for the effect of GMPs. Two years later, with Mr Justice Morgan once again at the helm, the High Court concluded in Lloyds No.3 that, in certain...
Introduction On 6 April 2022, HMRC released further guidance on some of the pensions tax issues associated with equalising benefits for the effect of GMPs. The guidance focuses specifically on tax issues arising in respect of correcting...
Introduction On 30 March 2022 the DWP published a consultation seeking views on proposals and draft regulations to improve the accessibility of illiquid assets for DC pension scheme investment. Click here for a PDF of this Alert. In this...
Introduction Whilst all was quiet for pensions in the Chancellor’s spring statement last week, April and the rest of 2022 heralds a number of changes for pension schemes. Where necessary, trustees and employers should seek advice on what...