The following Pensions practice note provides comprehensive and up to date legal information covering:
Beckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating to old age, invalidity or survivors. Typical examples of a Beckmann liability are: (i) a right to enhanced early retirement on a member's redundancy, or (ii) a right (not requiring employer or pension scheme trustee consent) to an unreduced early retirement pension. Beckmann liabilities are capable of transferring under the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 and the precursor regulations (TUPE).
This Practice Note explains the extent to which pension rights are capable of transferring under TUPE, in the light of relevant case law (eg Beckmann v Dynamco, Martin v South Bank University and Procter & Gamble v Svenska Cellulosa Aktiebolaget). The first two cases are European cases. Broadly, EU judgments handed down on or before 31 December 2020 continue to be binding on UK courts and tribunals (even if the EU courts later depart from them) until the UK courts exercise their powers to diverge. For the most part, EU case law made after that date is not binding on the UK, although the UK courts and tribunals may continue to ‘have regard to’ EU judgments if relevant. For more detailed information on the treatment of EU case law, see Practice Note: Introduction to retained EU law.
Where employees transfer from one employer (the transferor)
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
This Practice Note considers the law governing the procedural law of arbitration proceedings (the curial law or lex arbitri) and how it is determined under the law of England and Wales (England and English are used as convenient shorthand).The procedural law of the arbitral proceedingsThe procedural
This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and considered against the general background of
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.