Pensions
Guidance for members
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Pension schemes: GMP equalisation
Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.
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Pension schemes: financial reports
ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).
News in Pensions
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Pension excess contributions charge
HMRC’s Pension schemes announced ‘We know that scheme members are forgetting to declare details of their annual allowance charge on their Self Assessment returns’. What is the problem, and what should you do about it?
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Pension regulation in the 2020s
Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.
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GMP equalisation: employer accounts
Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.