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The Relief at Source Pension Schemes Newsletter - September 2018
was published on 13 September (initially billed as PSN 103, before correction) and tackles:
Annual Return of Information
HMRC reminds readers the annual return of information for 2017/18 is due in two weeks time, ie by 30 September 2018. From April 2019, the annual return of information for 2018/19 can be submitted
TPR's ongoing supervision regime will ensure that master trusts continue to meet the authorisation criteria; it has greater powers to engage with and, if appropriate, intervene if a master trust is in danger of failing to meet the authorisation criteria.
The authorisation and supervision regime is disapplied to some types of schemes that have specific characteristics. For example, certain small schemes where . . .
13 Sept 2018
By a majority of 4 to 1, the Supreme Court has allowed an appeal with the result that a surviving unmarried partner
of the deceased cannot be precluded from entitlement to widowed parent's allowance (WPA), defined in section 39A
of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
To do otherwise would be in contravention of article 14
of the European Convention on Human Rights (ECHR ) when read with either article 8 of the Convention or Article 1 of the First Protocol to the Convention.
The case concerns the refusal, by the Northern Ireland Department for Communities, of Bereavement Payment and Widowed Parent's Allowance (WPA) upon the death of the appellant's partner because they had not been married or in a civil partnership, despite having lived together for 23 years.
The case of MB
The Court of Justice of the European Union (CJEU) has ruled, in the case of