Law and Regulation

Lloyds Banking Group has taken a £2.1bn hit to its balance sheet after adopting revised accounting standards for its pension scheme 12 months early.

Hannah Brenton looks at the DWP's plans for an 'automatic transfer' system for small pots

Jack Jones looks at the impact of changes to the Takeover Code designed to give trustees more power over mergers and acquisitions

The Chancellor has intervened in the financial transaction tax row, challenging the proposal in court. Hannah Brenton analyses

Jonathan Stapleton asks if it is time for a single regulator

The Treasury's drive to attract pension fund investment in infrastructure projects could see the bill fall heavily on the taxpayer, MPs have warned.

Removing compulsory inflation proofing from defined benefit schemes would "widen the gulf" between public and private sector provision, says consultant John Ralfe.

A ‘yes' vote in the Scottish independence referendum would result in stringent European Union (EU) cross-border solvency rules hitting UK schemes, according to a report.

Compulsory limited price indexation (LPI) for defined benefit pensions in payment should be scrapped by 2016, says the Association of Consulting Actuaries.

The Department for Work and Pensions has announced a list of proposed regulatory changes as part of the coalition's drive to cut red tape for businesses.