Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Law360: The BBC confirmed on Friday, 13 May 2022 that it will ask the High Court to rule on its options for changing the members' benefits of its...
Law360, London: Government proposals to support investment by defined contribution retirement plans in illiquid assets are complex and could be...
Pensions analysis: The Pensions Regulator (TPR) has published its consultation response and draft enforcement policy, consolidating previous policies...
Law360: ITV plc (ITV) announced on 11 May 2022 that it has been slapped with a £133m warning notice by the Pensions Regulator (TPR), as the...
Welcome to the Pensions weekly highlights from the Pensions team. This week's edition of Pensions highlights includes a review of key news stories, as...
Consultation tracker—pensionsThis Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Environmental social governance—the investment marketWhat is environmental social governance (ESG)?Environmental social governance (ESG) is an...
The role of boilerplateThis Practice Note discusses the role and importance of the boilerplate clauses in an agreement. It identifies the boilerplate...
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
Local Government Pension Scheme—Template Bond in connection with LGPS Admission AgreementThis Agreement is made on [date]Between1[ ] of [ ] (the...
Local government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in this...
Standard order 2.1—financial remedy order—omnibusIn the Family CourtSitting at [court name]No: [case number][The Matrimonial Causes Act 1973ORThe...
Letter from company to acknowledge salary sacrifice[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of...
Letter from employee to company confirming agreement to salary sacrifice[For use only where the employee is foregoing salary for the following...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...
The Pensions Advice AllowanceFORTHCOMING DEVELOPMENT: The Parliamentary Under Secretary of State for Pensions and Financial Inclusion, Guy Opperman,...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...
Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
Equalisation and Barber—the pension implicationsThis Practice Note contains references to case law of the Court of Justice of the European Union....
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
Pension scheme annual reports and accountsCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator (TPR) has issued guidance on reporting duties and...
Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
The Judicial Pension Scheme 1993 (JUPRA)STOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...
Investment-regulated pension schemes (IRPS)Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that...
How to deal with a section 75 debt on a corporate transactionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
Pension scheme record-keeping requirementsTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMESThe general obligation upon trustees of...
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
The Pre-2015 Principal Civil Service Pension SchemeSTOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control...
The tests set out in LR 10 Annex 1, which are used to determine how a transaction is to be classified for the purposes of the Listing Rules. The relevant tests are the gross assets test, the profits test, the consideration test and the gross capital test.
Insurance for professionals for negligent acts, errors and omissions which result in a loss to a client, arising out of the ordinary course of the professional business.
The process by which a company of one type (eg a public company limited by shares) is re-registered as a company of another type (eg a private company limited by shares) in accordance with the provisions of CA 2006, Part 7.
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