Quarterly Briefing
Contents
The September, 2008 Quarterly Briefing (PDF, 266 KB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases.
Finance Act 2008
- Royal Assent
- The Registered Pension Schemes (Authorised Payments) Regulations 2008
Companies Act 2006
- Conflicts of interest
Pensions Bill 2008
- Update
Protected rights
- SIPPs can hold protected rights
Maternity and Adoption Rights
- No change
- HMRC guidance on salary sacrifice and maternity leave
Risk sharing
- Consultation launched
HM Revenue & Customs
- HMRC u-turn on anti-money laundering
- Pensions for adult dependant children
The Pensions Regulator
- Draft guidance for trustees on the new transfer value requirements
- Delayed introduction of longevity changes
- Consultation on record keeping
- Guidance: relations with advisers
- Q&A for DC schemes
Personal Accounts Delivery Authority
- Charging structure for personal accounts
Miscellaneous
- Financial Reporting Standards – Consultation
- Equitable Life Report: A decade of regulatory failure
Cases
- Birgit Bartsch v Bosh und Siemens Hausgerate (BSH) Altersfursorge GmbH
- MacCulloch v ICI plc
- Swann v GHL Insurance Services UK Ltd
- Hearn v Dobson
- Hedley v Pearl Group Limited