Archives: Publications

Find out what’s happening at Sackers. Our News section provides information about recent work, press comment and media coverage, and what our people are doing.

Latest News

Quarterly briefing – June 2022

The Sackers Quarterly Briefing Q2 2022 highlights significant developments in pensions, covering key areas such as pensions reform, regulatory developments, new legislation and cases. In this briefing Current legal agenda Spotlight:...

Finance & investment briefing – June 2022

Our Finance & investment briefing (PDF) takes a look at current issues of interest to pension scheme investors. In this briefing Risk transfer highlights 2021 Navigating investment exclusions Legal...

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...

TPR publishes annual funding statement 2022 in “turbulent times”

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...

Sackers checklist – GMP equalisation: The conversion process – the questions trustees need to ask – April 2022

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...

HMRC publishes GMP equalisation guidance on historical transfers and conversion

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...