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