The following Pensions practice note produced in partnership with Stephen Leah of Barnett Waddingham LLP provides comprehensive and up to date legal information covering:
THIS PRACTICE NOTE APPLIES TO UK OCCUPATIONAL PENSION SCHEMES
This Practice Note on pension scheme annual reports and accounts is based on:
the latest Financial Reports of Pension Schemes: A Statement of Recommended Practice (2018) (SORP 2018) issued in March 2018 by the Pension Research Accounting Group (PRAG). This SORP applies to scheme years commencing on or after 1 January 2019. Earlier adoption was possible from 1 January 2018, and
the Financial Reporting Standards (FRSs) issued by the Financial Reporting Council (FRC) and effective from 1 January 2016, in particular:
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Summary assessment—statement of costsSummary assessment is the procedure whereby costs are assessed by the judge who has heard the case or application (see Practice Note: Summary assessment). This Practice Note considers the use of a statement of costs in summary assessment. Form N260 is a model
Methods of statutory interpretation used to resolve ambiguities in legislationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP
Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international
Indemnity costs orders—principlesThis Practice Note considers orders for costs determined on an indemnity basis (indemnity costs orders). A court may order that costs are assessed on an indemnity basis so that any doubt as to the costs claimed are resolved in favour of the receiving party. Compare
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