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Introduction Changes to pensions tax relief have been headline news since the former Labour Government first announced restrictions in April 2009. Since then, proposals for limiting relief have undergone significant changes, culminating in...
LEGISLATION PPF: Sharing of compensation Pre-A-Day rights: Pension commencement lump sums and protected pension ages Harmonised interest and late filing penalty regimes The Pensions Increase (Review) Order 2011 The Pensions Increase...
Background Under section 171 of the Pensions Act 2004, the PPF Board has a duty to pay compensation on a basis that is no more or less favourable to a woman (or man) than it would be to a comparable man (or woman) in respect of pensionable...
LEGISLATION The Pensions Act 2008 (Commencement No. 9) Order 2011 The Application of Pension Legislation to the National Employment Savings Trust Corporation Regulations 2011 The Occupational and Personal Pension Schemes (Miscellaneous...
Introduction Lord Hutton’s Final Report (the “Report”) which sets out his proposals for the reform of public service pension schemes was published today. Although it contains few surprises, a new career average (CARE) scheme for...
Introduction The reduced AA of £50,000 from the tax year 2011/12 will inevitably affect a greater number of pension savers than the current AA of £255,000. Following aconsultation1 in the autumn, the Government has now set out how...
Contents The March, 2011 Quarterly Briefing (PDF, 647 KB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases. The Coming Quarter Pensions...
