National Association of Pension Funds (NAPF)

HMRC and the Wheels Common Investment Fund have agreed and submitted questions to the European Court of Justice ahead of its ruling over whether defined benefit funds should be exempt from VAT.

The UK Sustainable Finance and Investment Association will call on employers to help their pension funds support the UK Stewardship Code at the launch of its biennial pensions report.

Section 75 changes have failed to simplify the existing rules and merely added more complexity to employer debt rules, industry figures say.