Tolley's Pensions Law Service

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Commentary

Tolley's Pensions Law is a comprehensive commentary written by a team of legal and tax experts in the pensions field. It provides clear information on the legal and technical aspects of operating pension schemes, as well as giving guidance and explanations on a large range of issues, including: Types of pension provision; Establishing and amending an occupational scheme; Membership and benefits; Investment, assets, funding and surplus; Acquisitions, mergers, transfers and winding-up; Scottish law and overseas aspects.

Tolley's Pensions Law examines all types of pension schemes, including the State pension scheme, approved occupational pension schemes, Small Self Administered Schemes, Self-Invested Personal Pension Schemes, Personal pensions schemes, Unapproved pension schemes, Stakeholder pension schemes and public sector pension schemes.

SOURCE CURRENCY
Issue 107, January 2018

UPDATE INFORMATION

D3 Spouses, Civil Partners and Other Survivors
The chapter looks at changes to the law concerning survivors under the Finance (No 2) Act 2015 and the Finance Act 2016, as well as the Supreme Court judgment in Walker v Innospec. A section has also been added on parliamentary Briefing Paper (No 03372) looking at the position on `common law marriage` and cohabitation.

H3 Scheme Transfers
The chapter has been brought fully up to date.

J1 Dispute Resolution and Pension Scheme Litigation
The section on the role of the Pensions Ombudsman has been updated and expanded, with significant references to recent case law.

L1 HM Revenue and Customs and the Financial Regulation Authorities
The chapter has been heavily amended, with further details on the structure of HMRC and its functions with respect to registered pension schemes, and on the requirements of the the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 as regards running work-based pension schemes.

Contributors

 Alec Ure Contributor
 Charlotte Edge Contributor
 David Pollard Contributor
Dymond, Helen Partner, Cobbetts. Member of the Association of Pension Lawyers Contributor
 Edward Jewitt Contributor
 Emma King Contributor
 Fenner Moeran Contributor
 Gary Delderfield Contributor
 Glynis D Morris Contributor
Hewlett, Andrew Corporate Pensions Consultant, Aon Hewitt. Fellow of the Institute and Faculty of Actuaries Contributor
 Ingrid Everson Contributor
 Jane Childs Contributor
 Jennifer Seaman Contributor
 Josephine Manfredi-Hamer Contributor
 Kris Weber Contributor
 Leigh Holmes Contributor
McCartney, Jill Dickinson Dees Contributor
 Michael Porter Contributor
Moffatt, Gavin is a Senior Technical Adviser at Bluefin Corporate Consulting Ltd. Contributor
 Monica Ma Contributor
Norris, Tina Dickinson Dees Contributor
 Peter Trotter Contributor
 Philippa James Contributor
 Robin Ellison Contributor
Ross, Carrie Solicitor, Dickinson Dees. Member of the Association of Pension Lawyers Contributor
 Ruth Bamforth Contributor
 Sian Williams Contributor
 Simon Taylor Contributor
Sims, Clifford Partner, Hammonds. Chairman of the Association of Pension Lawyers' Investment Sub-Committee, Member of the Society of Pension Consultants' Investment Committee and Compliance Forum and Associate of the Chartered Insurance Institute Contributor
Sleziak, Douglas Associate & Overseas Specialist, Alec Ure & Associates Contributor
 Stephen Walsh Contributor
 Terry Saeedi Contributor
 Tracy Walsh Contributor
Whitney, Lynda Associate, Aon Hewitt. Fellow of the Institute and Faculty of Actuaries Contributor
Wolfe, Michael Partner and Head of Pensions, William Fry. Past secretary of the Association of Pension Lawyers in Ireland, and member of the Winding Up Committee of the Irish Association of Pension Funds (IAPF) Contributor