Quarterly briefing – December 2014


Contents

The December 2014 Quarterly Briefing (PDF, 678 KB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases.

Agenda for pensions reform

DC focus

  • Freedom and choice in pensions
  • Charges
  • Governance
  • Update on auto-enrolment

DB focus

  • Abolition of DB contracting-out

International Pensions

  • EU developments
  • Changes to the pensions tax regime in Jersey

Regulatory

  • Pension Protection Fund
  • HMRC
  • The Pensions Regulator

Cases