Welcome to Current Issues, our regular roundup of what you should know in the world of pensions, investments, trusteeship and scheme management. 

Current Issues for December includes:

• Autumn Budget 2017
• Pensions VAT: revised guidance
• CDC pension scheme inquiry
• Proposals for disclosure of DC charges, transaction costs & investments
• DB scheme return to require record-keeping information
• DWP guidance on safeguarded-flexible benefits
• ‘A little something for your trouble’ just got bigger
• NEST Order and rules amendment consultations
• Second PPF bridging pension consultation
• Regulator issues chair's statement 'quick guide'
• Revaluation Order 2017
• HMRC newsletters