The following Pensions practice note Produced in partnership with Danny Tsang of Simmons & Simmons provides comprehensive and up to date legal information covering:
This Practice Note summarises the characteristics of the different forms of lifetime allowance (LTA) protections.
For detailed information on each of the LTA protections see Practice Notes:
Individual Protection 2016 (IP 2016)
Fixed protection 2016 (FP 2016)
Individual Protection 2014 (IP 2014)
Fixed protection 2014 (FP 2014)
Fixed protection 2012 (FP 2012)
For more information on the lifetime allowance generally, see Practice Note: The lifetime allowance.
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On 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise rules. Alongside the Rulebook, supervisory statements and statements
Express and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made (or there may be a combination of written and oral
This practice note provides an introduction to tort law by addressing three questions:•what does the concept of being liable in tort mean? And how does tort relate to contract and criminal law•how has the law of tort developed?•what is the scope of tort, ie what interests does it protect? What
This Practice Note considers the legal concept of mistake in contract law. It examines common mistake, mutual mistake, unilateral mistake, mistake as to identity and mistake as to the document signed (non est factum). It also considers the impact of each of these types of mistake on the contract and
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