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Pensions Compass
Part 2 – High Court Decision – IHT mistake allowed for trust rescission
Background In 2005, Janus Henderson, the asset management group (formerly the Henderson Group) established an employee benefit trust to benefit employees and their families, and an employer-financed retirement benefit scheme… Read more →
Pensions Compass
Part 1 – Defined Benefit (DB) Surplus – UK Government plans major changes to trapped surplus regime
On 28 January 2025, the UK Government announced proposed legislative changes aimed at unlocking scheme surpluses. The changes are aimed at allowing employers to access surplus funds ‘trapped’ within schemes… Read more →