Anti-avoidance – guidance issued on Clearance Statements


Amongst the new Pensions Regulator’s “super powers”, the anti-avoidance provisions are aimed at preventing employers from dodging pension scheme liabilities. Anyone concerned that their actions might fall foul of the anti-avoidance provisions can seek a binding clearance statement from the Pensions Regulator (TPR). This newsletter looks at the sort of “actions” or “events” TPR might be interested in, the clearance procedure and the role of scheme trustees.

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