Pensions

Pensions guidance:

The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime, established under the Pensions Act 2008, Part 1,...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The statutory auto-enrolment regime requires employers to enrol workers automatically in a pension...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime requires employers to enrol workers in a pension scheme which meets at...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), requires...

Practice Note

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. Pension loss will generally only arise in cases where an individual has lost their job and the...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES What is contractual enrolment? Contractual enrolment is where workers are enrolled into a pension...

Practice Note

This Practice Note focuses on the different forms of tax relief (whether income tax relief, national insurance contribution relief or corporate tax relief) available in...

Practice Note

The legislative framework There are two separate areas of legislation which have to be considered in the context of part-time workers and discrimination. The first area...

Practice Note

Employers are required by statute to consult with members or their representatives for at least 60 days before making a ‘listed change’ to occupational or personal...

Practice Note

This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law. Settlement (or compromise) agreements are...

Practice Note

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law. A-Day The registered pension scheme...

Practice Note

Payment into pension schemes registered with Her Majesty's Revenue and Customs has significant tax advantages for both employers and employees: employees obtain income...

Practice Note

Broadly speaking, tax applies to UK registered pension schemes in three different areas: • tax treatment of member and employer contributions (including refunds of member...

Practice Note

Ways of accruing pension benefits There are a variety of possible pension arrangements for employees. The main options include: • occupational pension schemes • personal...

Practice Note

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI 2010/917 (Nest Order)...

Practice Note