The PPF consults on valuation assumptions, TPR refreshes superfunds and CDC guidance, the High Court approves the Motor Industry Pension Plan equalisation compromise, and HMRC trails the IHT-on-pensions statutory instruments.
The five Supreme Court judgments of 27 July that have not been covered here, alongside conditional pension increases, partnership profits and the reach of an account of profits.
Three pensions consultations close in early September, TPR published a five-year strategy and Regulatory Roadmap on 14 July, and PwC research finds 80% of legal work resists full…
VAT on electricity drops to zero from 1 October to 31 March 2027. Plus the first Pension Schemes Act commencement, June insolvency figures and HMRC's inheritance tax consultation.
The DWP published draft regulations on DB pension surplus release on 10 June. Trustees would need low dependency funding and a three-year actuarial certificate before paying anything out.