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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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DWP consultation on multi-employer CDC schemes Opening a consultation on 8 October 2024, the Department for Work and Pensions ( DWP) said that so‑called multi‑employer collective defined contribution ( CDC) arrangements could provide steadier outcomes for people building their pensions. The move followed, by one day, the roll‑out of a single‑employer CDC plan for Royal Mail—the UK’s first of its kind since a statutory framework was put in place in 2021. Emma Reynolds, the pensions minister, said that, responding to strong industry interest in widening CDC use, the government now aims to further extend access by permitting unconnected, multiple‑employer schemes—so this pension model becomes available to a broader spectrum of firms and workers......
Original news Mr S ( CAS-30342– Z1B0) – 2 July 2024 Summary The PO has dismissed a complaint concerning a PSO. The PSO was correctly determined at the valuation date as a fixed percentage of the complainant’s cash equivalent transfer value. As the scheme’s unit prices fell after the valuation date, the administrators were right to cash in additional units to ensure the same monetary amount, as calculated at that date, was transferred to the ex-spouse’s pension arrangement. The PO’s decision highlights the challenges that can arise even when there is only a short delay in implementing a pension sharing order. What were the facts? Mr S was a member of the Fidelity Master Trust– Sytner Group Retirement Plan Section (the Scheme). A Pension Sharing Order ( PSO) was issued against Mr S’s Scheme benefits. Section 29(2) Welfare Reform and Pensions Act 1999 ( WRPA 1999)...
Original news Mr L ( CAS-40908- V9G4)—28 May 2024 Summary The PO has partly upheld a complaint regarding the non-payment of a dependant child’s pension. The pension scheme failed to apply the proper test, wrongly presumed that any employment barred payment, and ought to have asked extra questions about the complainant’s capacity to earn a living. The scheme had not misinformed the complainant about his entitlement to benefits, as it had never assured him that his application would succeed. The PO’s decision serves as a reminder that schemes must ensure they use the correct test when determining eligibility for a benefit in this case. What were the facts? Mr N’s father belonged to the Teachers’ Pension Scheme (the Scheme). Following his father’s death (when Mr N was a child), his mother was paid a widow’s pension. The Scheme awarded a dependant child’s pension where a member’s child was...
On 4 October 2024, the Investment Association ( IA) set out proposals addressing costs, tax and regulation, aiming to help make the national pensions system operate more efficiently. Representing UK investors overseeing £2.2trn for pension schemes and £1.1trn via insurers, the association issued its report in reply to a call for evidence from HM Treasury and the Department for Work and Pensions as part of their pensions investment review, covering workplace pensions and the local government pension scheme. In the paper, the trade body argued that folding smaller pension schemes into bigger entities to boost efficiency, broaden investment exposure and bolster governance would be insufficient. It said: ' Explicitly embrace the concept of 'sophisticated scale', with an emphasis on the importance of strong governance, accountability and appropriate investment expertise as the starting point for success, regardless of size or legal delivery...
Original news: Mr S ( CAS-52887– B6H4) – 8 July 2024 Summary The PO has partly upheld a complaint concerning a scheme’s pension transfer due diligence. The complainant first applied to transfer before the Pensions Regulator ( TPR) released its Scorpion guidance, then revived his request once that guidance was in force. The scheme ought to have identified several red flags, and its failure amounted to maladministration. Nonetheless, the scheme had sufficiently cautioned about the risks of pension scams, and the complainant would, in any case, have proceeded with the transfer. The PO’s decision underscores the importance of warning members about pension scam risks. What were the facts? Mr S was a member of the City and County of Swansea Pension Fund (the Scheme)......
Original news Mr S ( CAS-59986– N3Z2)–8 July 2024 Summary The PO dismissed a grievance concerning the method used to determine pensionable pay. The complainant, a deferred member of a public sector scheme, pointed to a court ruling which confirmed that training allowances are pensionable. He sought to rely on that judgment; however, the PO considered it reasonable to enforce a six-year limitation period for claims. Consequently, none of the complainant’s periods of active pensionable service fell within the applicable redress window, and his benefits therefore did not require recalculation. This determination underscores the weight of limitation defences in cases seeking retrospective benefits. What were the facts? ......
The retirement savings company On 2 October 2024, the retirement savings firm predicted that Rachel Reeves would use her inaugural Budget as chancellor, scheduled for 30 October 2024, to build on current proposals to steer pension money towards UK-based companies and enterprises. ‘ With so much effort already poured into this evolving programme, it appears very probable the chancellor will set out the next steps and provide further detail in the forthcoming Budget,’ said Becky O’ Connor, Pension Bee’s director of public affairs. In September 2024, the government opened a consultation as the initial phase of its retirement savings review, asking for views on a suite of pensions reforms, including measures to encourage greater investment in the UK and how best to stimulate it......
Summary The DPO dismissed a grievance concerning a pension transfer. The move occurred within the six‑month statutory window and there were no undue delays. The scheme undertook checks required by HMRC on the receiving arrangement, with those verifications in place to protect members’ interests. The complainant declined an option to proceed without the checks. This determination serves as a reminder that scheme members should avoid causing unjustified delay to a transfer at any stage... What were the facts? Mr E was a member of the HSBC Bank ( UK) Pension Scheme (the Scheme), administered by Willis Towers Watson ( WTW). Mr E wished to transfer his Scheme benefits to a personal pension arrangement......
Original news Mr L ( CAS-77913– X7V0) –30 May 2024 Summary The Deputy Pensions Ombudsman ( DPO) has dismissed a formal grievance about inadequate customer service. The complainant had initially been given incorrect details about his lump sum and encountered delays in receiving information. He sustained no loss because the mistake was corrected promptly shortly afterwards. While there were delays, the information sought was accessible from the website or other channels. The PO’s decision serves as a reminder that not every instance of poor customer service results in financial loss. What were the facts? Mr L was a member of the Standard Life Group Personal Pension Plan (the Scheme) which was operated by Standard Life ( SL)......
In this issue: The Pensions Regulator The Pensions Ombudsman Funding and investment Members and benefits Brexit Daily and weekly news alerts New content Dates for your diary Trackers The Pensions Regulator TPR value drive sees DC wind-ups continue and seven pension schemes fined more than £30,000 in total TPR has released its latest compliance and enforcement bulletin for January to June 2024, together with a progress update on last year’s initiative designed to ensure savers in defined contribution ( DC) pension schemes benefit from rules that require trustees to undertake a detailed value for members (d VFM) assessment. To date, around 17% of the DC schemes it has engaged with during this value-focused work have judged they do not deliver good value and have chosen to wind up. As the d VFM regime applies to roughly 1,323 DC...
What is the background to the PPF's consultation on the 2025/26 levy rules? The PPF has opened its consultation on the levy framework for the 2025/26 financial year. This exercise builds on feedback and requests from stakeholders during the main 2024/25 consultation, after which the PPF set a record low levy of £100m — a level it now proposes to keep for a further year, with the same £100m figure proposed for 2025/26. In its consultation paper, the PPF indicates that its financial resilience has reached a point where, absent legislative limits, the Board would anticipate moving to a zero levy, with any charge only reintroduced if a material challenge to its funding position emerged. For the moment, plans to keep reducing, or potentially remove, the levy are constrained by a provision in the Pensions Act 2004. That provision prevents the levy estimate from rising by more than 25%...
Hill and another v HMRC [2024] UKFTT 844 ( TC) Mr Hill and Mr Mc Cracken served as administrators of two pension schemes that were managed on their behalf by Liddell Dunbar Ltd, a company which subsequently entered liquidation. In January 2018, HMRC formally sent information notices to both men in their capacity as scheme administrators. Their advisers, Independent Tax ( IT), informed them that, because the scheme had been wound up, there ‘should be no need to respond’ to the notices, and advised accordingly. A review by HMRC was then requested; the review upheld the information notices, albeit with certain elements varied. No appeal was lodged against the notices at that stage. HMRC proceeded to issue £300 penalties for failure to comply to the administrators and, in February 2019, followed up with daily penalties being imposed by HMRC. HMRC wrote to the...
The Pensions Regulator ( TPR) confirmed it had formally issued a contribution notice to Anant Shah, sole director of Meghraj Financial Services Ltd, in August 2023. The Pension Protection Fund ( PPF), which is responsible for enforcing the notice, was 'currently pursuing Anant Shah for payment', TPR added. This disclosure appeared in a regulatory intervention report, a case-study style publication that TPR regularly releases to clearly set out practical examples of enforcement activity. ' Our report underlines how we will pursue those who remove funds to the detriment of scheme members,' said Mel Charles, interim executive director of regulatory compliance at TPR. ' It shows, once again, our resolve to investigate complex commercial arrangements and fully deploy our powers to......
On 27 September 2024, Lane Clark & Peacock LLP ( LCP) proposed that National Insurance be applied to the sums companies contribute each month to employees’ pension pots, as a way to raise extra revenue. The remarks come as speculation intensifies over how Chancellor of the Exchequer Rachel Reeves might repair the national budget at her first Autumn Statement, scheduled for 30 October 2024. The newly elected Labour government said that the previous incumbent Conservative Party had left a £22bn shortfall in public finances overall......
In this issue: The Pensions Regulator Brexit Daily and weekly news alerts Dates for your diary Trackers The Pensions Regulator Although the new DB funding law covers actuarial valuations with effective dates on or after 22 September 2024, it will not take effect until November. On 23 September 2024, the Pensions Regulator ( TPR) confirmed that trustees of defined benefit ( DB) pension schemes with actuarial valuation dates falling on or after 22 September 2024 should look to TPR’s new DB funding code, laid before parliament on 29 July 2024. This holds true even though the code is not anticipated to be in force until late November. The timetable dovetails with the Occupational Pension Schemes ( Funding and Investment Strategy and Amendment) Regulations 2024, SI 2024/462 (which set out the reforms introduced by the Pension Schemes Act 2021), in force from 6...
Original news Mr Y ( CAS-86542– P8B6) – 25 June 2024 Summary The PO dismissed a complaint concerning a decision not to pay a member’s pension into a spouse’s bank account. The trustee acted reasonably, motivated by ensuring scheme benefits reached the rightful recipient. Nothing about the trustee’s decision was perverse or illogical. The PO’s decision indicates that, where a trustee’s aim is member protection, a finding of maladministration is improbable. The trustee’s stance sought to prevent misdirection of payments. Accordingly, the refusal was upheld by the PO. What were the facts? Mr Y belonged to the British Coal Staff Superannuation Scheme (the Scheme)......
XPS Group XPS Group, the pensions and insurance adviser, reported that 51% of LGPS schemes lack a formal strategy to curb carbon emissions. Among those that have set goals, most are targeting net zero by 2050, aligning with global climate objectives. Yet, XPS found that only five of the 97 LGPS funds are working towards a swifter 2030 deadline. The consultancy said it examined all 97 LGPS funds across England, Wales and Scotland, together with the eight asset pools, reviewing their financial disclosures on activities connected to climate change or other responsible investment approaches. XPS added that “ LGPS funds have a responsibility to manage key investment risks associated with climate change, and that could include”......
Introduction TPR’s draft Code offers practical direction to trustees on fulfilling all DB scheme funding obligations. It aims to assist trustees, sponsoring employers and their advisers in managing and planning DB funding over the long term while supporting compliance with the law. The draft Code will introduce clearer DB funding benchmarks, enhance TPR’s oversight of the market, and provide greater support in safeguarding member benefits. At the same time, it retains flexibility to accommodate scheme‑specific funding approaches. What was the background to TPR’s second consultation on the draft DB funding code and its regulatory approach? The draft Code has been completed to reflect consultation feedback, the relevant Regulations, and TPR’s extensive engagement with the industry. TPR first consulted in March 2020, then launched a three‑month consultation on the draft Code in December 2022 alongside a consultation on its regulatory approach. In March 2024, TPR also...
Original news Mr R ( CAS-79272– B1B3) –12 April 2024 Summary The DPO dismissed a complaint regarding a fund switch. The provider was not at fault for maladministration, as no advice was given and no failure of its computer systems occurred. Responsibility lay with the complainant to input the switch directions accurately and correctly (which he did not) within the scheme’s online portal, and he was presented with a summary to review his entries before final submission. This determination serves as a reminder that members must exercise care when providing fund investment instructions. What were the facts?......
What is the background to the FCA’s consultation? Automatic enrolment ( AE) launched in 2012 channelled more default saving into DC pensions. Default design in these schemes is sticky; members must overcome behavioural biases to make active choices. Evidence, including a recent Pensions Regulator blog, indicates most AE savers remain in entry‑level defaults such as the default investment strategy. Although steps since AE—such as the Occupational Pension Schemes ( Charges and Governance) Regulations 2015 ( SI 2015/879)—have been made, a narrow emphasis on charges has not invariably delivered better outcomes. Since 31 December 2021, trust‑based schemes under £100m in assets have faced enhanced value assessments under the Occupational Pension Schemes ( Administration, Investment, Charges and Governance ( Amendment) Regulations 2021 ( SI 2021/1070), yet this has done little to spur DC consolidation or strengthen value measures. Differences between schemes mean some members enjoy...
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This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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