December 2015 Archive

Greater clarity on the acid test in ICU and other hospital settings

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The application of the acid test to patients who are being treated for physical disorders in Intensive Care Units (ICU) and other hospital settings. More …

Treating mental health with mindfulness

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Eve Piffaretti discusses why there is a strong signal for practitioners to consider mindfulness as an alternative approach to early intervention to prevent and combat mental ill-health. More …

Deduction of VAT on fund management costs

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Following two recent European court cases, HMRC had proposed that, in order to continue to allow VAT to be recovered on services provided in respect of employer sponsored occupational pension schemes... More …

Surplus Refunds: Trustee action required to preserve ongoing surplus powers

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Many UK registered defined benefit pension schemes ("DB Schemes") contain powers allowing trustees to make payments to employers where the fund is in surplus and the scheme is ongoing. More …

Trying to leave the LGPS? Breaking up is hard to do…

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For many charitable and other bodies offering staff membership of the Local Government Pension Scheme (LGPS) as a result of local authority outsourcing, there has been a concern with how past-service liabilities have been transferred to them. More …

A pragmatic decision from the Pensions Ombudsman on GMP equalisation

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The existence of a legal requirement to equalise GMPs has been a vexed question within the pensions industry for many years. More …

A reminder about the abolition of salary related contracted-out. Is your scheme prepared?

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From 6 April next year, contracting-out will be abolished for defined benefit pension schemes. This follows on from the abolition of contracting-out for defined contribution pension schemes on 6 April 2012. It will bring to an end what has been a key (and hugely complex) feature of pension schemes for many years. More …