In the UK the overwhelming majority of pension schemes in the private sector, ie both occupational and personal pension schemes, are established under trust and are...
Government policy For many years as part of government policy the establishment in the UK of private pensions in addition to state pensions has been encouraged. This...
Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...
For a list of key Pensions Ombudsman determinations we have reported on, see Practice Note: Pensions Ombudsman determination tracker. The appeal process in summary The...
Standard financial orders, including in relation to pensions, have been issued as part of the standard orders project, see Practice Note: Standard orders—general...
When pension contributions are recoverable This practice note addresses two questions: • whether a bankrupt’s pension arrangement falls within the bankruptcy estate and •...
This document provides general guidance regarding an application to court to resolve your financial arrangements on divorce or dissolution. Your family lawyer will be...
This document provides general guidance regarding financial disclosure. Your family lawyer will be able to provide specific advice based on your circumstances. What is...
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners, inter alia, when considering which courts...
The position of a personal pension on bankruptcy A bankrupt’s estate automatically vests in the official receiver (or an insolvency practitioner if instead appointed at...
Unlike pension sharing orders, there is no complex implementation process for pension attachment orders, see: Pensions—financial remedy procedure—Implementation of a...
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. See Practice Note: Brexit and family law. This Practice Note sets out the current...
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners, inter alia, when considering which courts...
1 Introduction This letter is written as a joint instruction to you as an expert in financial remedy proceedings relating to divorce proceedings between [client’s full...
Dear [insert organisation name] Our client: [insert name] Policy number: [insert policy number] We represent the [applicant OR respondent], [insert name], in connection...
To: Newcastle Pension Centre, Futures Group The Pension Service 9 Mail Handling Site A Wolverhampton WV98 1LU UK Date: [insert date] Dear Pension Service Our client:...
As a result of the transfer of The Pensions Advisory Service (TPAS)’s dispute resolution service to the Pensions Ombudsman on 19 March 2018, the Pensions Ombudsman offers...
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the Matrimonial Causes Act 1973...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES This Practice Note explores the pension rights of same-sex spouses and civil partners, including the impact of...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES This Practice Note explores the pension rights of opposite-sex and same-sex spouses and civil partners...
In this Practice Note, the term ‘cohabitant’ is used to refer to an unmarried partner (other than a civil partner) of a member. For information on the pension rights of...
Pension sharing is the method by which an existing (shareable) pension arrangement is split and divided between the parties following divorce, nullity or dissolution...
On proceedings for judicial separation the court has the power to redistribute the benefits derived from pension resources between the parties by: • making one or more...
Variation—pension sharing orders Variation before the pension sharing order has taken effect If the decree of divorce/dissolution has not been made absolute, and...
THIS PRACTICE NOTE APPLIES IN RESPECT OF OCCUPATIONAL PENSION SCHEMES ONLY Pension attachment and pension sharing were extended to cover the dissolution of civil...
An application for pension provision should be made in Form A under the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955. The fast-track (shortened) financial remedy...
A-day 'A-day' is the commonly used name regarding wide-ranging pension 'simplification' tax changes that took effect from 6 April 2006. The changes followed a policy...
This Practice Note provides guidance on: • the old state pension scheme for those reaching state retirement age prior to 6 April 2016, and • the new state pension scheme...
Public sector pensions are occupational schemes for employees of central or local government, a nationalised industry or other statutory bodies. They include pension...
In the Family Court Sitting at [court name] No: [case number] [The Matrimonial Causes Act 1973 OR The Civil Partnership Act 2004 OR The Child Support Act 1991 OR The...