Category: News
News
PART 4 – Escaping TPR Penalties: recent Tribunal decisions show high bar for employer success
Key Points 1. This is legal territory, so it is essential employers obtain good legal advice when putting together a case against the Pensions Regulator (“TPR“). Early communication with TPR… Read more →
News
PART 5 – Is HMRC’s Tax Guidance on GMP equalisation Top-up Transfers and Conversion useful?
Key Points: The Guidance is useful, but must be read in context In particular, scheme trustees must consider their legal duties Introduction HMRC’s April 2022 Guidance on GMP equalisation is… Read more →