HMRC publishes GMP clarification
HM Revenue and Customs (HMRC) has published a GMP update providing clarification on issues surrounding equalisation.
Source: professionalpensions.com
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GMP Equalisation Under the Microscope
Since the first Lloyds judgment, trustees and sponsoring employers have, understandably, been focussing on some of the more straightforward elements of GMP equalisation if there is such a thing.
Limitation Act United Kingdom Gmp Equalisation Lloyds Judgment Ash Equivalent Transfer Value Legislation
Source: natlawreview.com