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Topics covered in this bulletin:

The Watch List

New Law

  • Early exit charges for occupational pension schemes
  • FCA announces cap on early exit fees for personal and stakeholder pensions
  • Law Commission call for evidence on pension funds and social investment

Tax

  • Autumn Statement of 23rd November, 2016
  • Employee benefits and the annual allowance taper

Cases

  • European court rules on surviving civil partners
  • Box Clever scheme – Upper Tribunal refuses to strike out allegations not in warning notice
  • Divorce – pension sharing and overseas pensions
  • Late appeal against trustee prohibition order rejected
  • Contractual estoppel finding overturned by High Court

Points in Practice

  • Scheme return guidance