11 Jan 2015

Pensions snapshot - January 2015


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

  • DC flexibilities: Taxation of Pensions Act 2015 now in force
  • Henry v Horton: Trustee in bankruptcy cannot seek income payments order where member is not "entitled" to pension
  • PPF publishes final 2015/16 levy determination
  • Auto-enrolment: £10,000 earnings trigger stays in place for 2015/16
  • The High Court rules that a section 75 debt can be assigned
  • Pensions Ombudsman case – Mr X and a pensions liberation vehicle transfer
  • Pensions Ombudsman case – No duty on trustee to advise employer as to its employer debt obligations

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