13 Nov 2014

Pensions snapshot - November 2014

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This edition of snapshot summarises some of the key legal and regulatory developments that occurred during November 2014 in relation to occupational pension schemes. The items covered in this edition are as follows:

  • Pension Schemes Bill amendments in respect of the Guidance Guarantee
  • Taxation of Pensions Bill receives first reading in House of Commons
  • Changes announced to the taxation of lump sum death benefits
  • McNee (PO-2780/PO-4183) discretionary distribution of lump sums and relevant factors
  • Short service refunds from money purchase schemes to be restricted from October 2015

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Graham Wrightson

Graham Wrightson
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