About Pensions Law
Pensions is already 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.
Members and benefits
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.
Trustees, governance, and administration
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.
Transactions and reorganisations
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.
Legislation
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.
Topics We Cover
Latest Pensions News
The Final Report of Pensions Investment Review was published by the government on 29 May 2025. The Pensions Policy Institute (PPI) Digest published...
HMRC has published pension schemes newsletter 170....
The Local Government Pension Scheme (LGPS) Scheme Advisory Board has issued a statement responding to the Ministry of Housing, Communities and Local...
Pensions analysis: The appellant company appealed against notices issued by the Pensions Regulator (TPR) imposing a fixed penalty and an escalating...
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
Latest Pensions Practice Notes
Case tracker—2025 auto-enrolment pensions judgmentsThis tracker contains a list of pensions judgments handed down by the General Regulatory Chamber...
Exemptions to the DPA 1998 [Archived]ARCHIVED: This archived Practice Note provides information on the data protection regime before 25 May 2018 and...
Applicability and scope of the DPA 1998 [Archived]ARCHIVED: This archived Practice Note provides information on the data protection regime before 25...
Objective justification—the key cases for pension lawyersThis Practice Note considers some of the key cases on the concept of objective justification....
UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...
Latest Pensions Precedents
Policy—time off for pension scheme trustees1Time off for pension scheme trustees1.1As a pension scheme trustee, you have the right to take time off...
Standard order 2.1—financial remedy orderIn the Family Courtsitting at [court name]Case No: [case number][The Matrimonial Causes Act 1973ORThe...
Financial disclosure and Form E—client guideThis document provides general guidance regarding financial disclosure. Your family lawyer will be able to...
Letter of instruction to a single joint expert for valuation and advice on pension rights1IntroductionThis letter is written as a joint instruction to...
Financial applications to the court—client guide (standard procedure)This document provides general guidance regarding an application to court to...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policies
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regime [Archived]
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
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Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Arm’s length transaction
A normal commercial transaction between two or more persons.
Emerging markets
The investment markets of developing economies; they usually have crude or non-existent stock markets which makes investments harder to value and harder to buy and sell.
Maximum member contributions
Since A-day, there has been no limit on how much a member can pay into a pension (including Additional voluntary contributions (AVCs)). If these payments exceed the annual allowance, they will be taxed.
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