United Kingdom | Publication | March 2022
With the Finance Act 2022 receiving Royal Asset on February 24, 2022, the rise in normal minimum pension age to 57 from April 2028 is now in force.
The normal minimum pension age (or NMPA) is the earliest age from which a member can usually take their pension benefits without tax penalty. It is currently age 55 for most members.
Trustees should give careful thought to when they need to communicate this change to members, both as a matter of good practice (to allow members plenty of time to plan for the change) and from the point of view of their formal obligations to disclose information to members.
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In this edition we examine the main aspects and recommendations contained in the Law Society’s new climate change and property practice note, and assess the Supreme Court’s eagerly anticipated decision in the case of URS Corporation Ltd v BDW Trading Ltd.
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On May 8, the Court of King’s Bench of Alberta released its decision in Clearview AI Inc. v Alberta (Information and Privacy Commissioner) (the Decision).
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Gold is a commodity like no other. With its monetary function, gold is commonly used as an alternative to foreign exchange (FX) and performs the role of a “safe harbour” asset for professional and retail investors to hedge against uncertainty and volatility in the markets.
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