Overview

This briefing from Travers Smith gives an overview of the latest developments in pensions law and regulation including the revised framework for the pension protection levy and the HMRC consultation on employer asset-backed contributions.
Other topics discussed in this round up include: the use of CPU instead of RPI; transfer value exercises; automatic enrolment; annual and lifetime allowances; contracting out; the Court of Appeal decision on interpretation of scheme documents; record keeping and the Financial Assistance Scheme.