Judging by the general coverage of the Smith Commission report, you would think that giving the Scottish parliament powers over tax was a completely new innovation.
Powers to vary income tax north of the border have actually been available to the Holyrood government since 1999 - but have, so far at least, never been used. Indeed, the Scotland Act 2012 has already...
The Pensions and Lifetime Savings Association (PLSA) has published a drafting template to help defined contribution (DC) scheme trustees produce their annual chair’s statements.
Seven bodies with responsibility for protecting UK pension savers’ pots have joined forces to create an information guide to reassure scheme members amid concern about the impact of the Covid-19 crisis on financial wellbeing in the UK.
Pension scheme trustees could find themselves with a better seat at the table during a corporate restructuring under government proposals presented to parliament last week.
Costly DB scheme regulations can result in abuses of equitable relations among stakeholders, say Iain Clacher and Con Keating.
There are many reasons why trustees may need to complete a benefit rectification exercise. Faye Jarvis explores the key considerations in these instances.