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.