Law and Regulation

Natasha Browne looks at the commission's report on fiduciary duty

Conservative Party chiefs are considering making a manifesto pledge to merge income tax and national insurance. Is this a good idea or not? PP looks at the pros and cons…

The Conservatives are said to be planning to merge national insurance into income tax in a major shake-up of the current tax system.

Auto-enrolment (AE) has prompted an increasing number of employers to overhaul their entire benefit offering, JLT Employee Benefits research reveals.

The Liberal Democrat manifesto will commit to making the state pension triple lock law, boosting the benefit by at least £790 a year by 2020, says pensions minister Steve Webb.

Pensions and restructuring lawyers increasingly see the powers of The Pensions Regulator (TPR) as a hazard to scheme sponsors, according to research from PwC.

Jonathan Stapleton asks if tax-relief needs radical reform

Respondents to the government consultation on defined ambition (DA) pensions may have changed their minds on key issues after the changes announced in the Budget, says the Society of Pension Consultants (SPC).

The 2014 Pension Schemes Bill, which will provide the legislative framework for arrangements that share risk between scheme members and sponsors, has been laid before parliament.

Employers showed a "lack of interest" in proposals to give them greater flexibility over defined benefit (DB) schemes, says the Department for Work and Pensions (DWP).