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Briefing
PATHways 39
The latest edition looks at Budget 2014 – the aftermath for pension administration, HMRC newsletter 61, Marriage (Same Sex Couples) Act 2013, the end to ‘rip off’ p…
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Briefing
News on Pensions March 2014
In this month's edition we look at: Budget 2014 shakes up DC world, Civil partners: Dependants' pensions, Fixed Protection 2014: Final chance and 'S2' series morta…
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Briefing
Single-Tier State Pension - Implications for DB schemes
First announced at the start of 2013, the proposed reform of the UK state pension system has been accelerated by the government and is now due to take effect from A…
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Briefing
Pensions April 2014 tax changes – LGPS, PPS and FPS
This briefing provides an indication of who may be affected, explains what the allowances are and what protections may be available.
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Briefing
CDC - sharing risks between members
Collective Defined Contribution was put forward as one of the options in the November 2013 DWP consultation paper ’Reshaping workplace pensions for future generatio…
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Briefing
Spotlight on Longevity March 2014: Mortality improvements for insurance and pensioner portfolios
We analyse historical mortality improvements for pension schemes and the general population and find that recent improvements have been higher for pension schemes.
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Briefing
PATHways 38
The latest edition looks at Budget 2014, cessation of contracting-out, publication of The Pensions Regulator and the FCA joint regulatory guide, and auto-enrolment …
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Briefing
News on Pensions February 2014
In this month's edition we look at HMRC: VAT on investment manager fees, Cap on management fees delayed and DWP news.
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Briefing
Current Pensions Issues Winter 2013/14
Our most recent quarterly newsletter on current and topical pensions issues includes the new funding code of practice, PPF Levies and Annual and Lifetime Allowance …
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Briefing
Emerging Markets
Since the turn of the century EM assets have provided investors with higher returns relative to DM assets. 2013 however, provided a salutary warning to investors a…