Home / Employment / Pay, benefits and tax / Pensions

Legal News

Automatic enrolment pensions: consultation on 2013-14 earnings figures (News, 24 September 2012)

Copyright © 2025 LexisNexis

Published on: 24 September 2012

Published by a LexisNexis Employment expert

Article summary

Under the new automatic enrolment pensions framework, (a) the threshold earnings figure (defining the required minimum earnings level to trigger the necessity to enrol a worker into a qualifying pension scheme), and (b) the figures for the upper and lower limits of what constitutes 'qualifying earnings' are reviewed annually. A consultation to consider what the revised figures should be for the tax year 2013–2014, and what factors should be taken into account when revising those figures, has been launched by the Department for Work and Pensions.

Popular documents

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application