Pensions - Gowling Wlg

Key Points The Pensions Regulator's (TPR) anti-avoidance powers include contribution notices and financial support directions. They can be used if employers fail to support a scheme, cause material detriment to the chances of a person receiving benefits or the employer is insufficiently resourced or is a service company. Advance clearance is possible for specific transactions. TPR regularly publishes reports on the considerations it gives to the exercise of its powers and functions.