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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.

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Latest Pensions Q&As

Q&As
Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident outside the UK?
Q&As
When entering into a separation agreement, can the parties only agree to apply in due course for a pension sharing order within divorce proceedings, or can any additional steps be taken in relation to pension assets at that stage? If no further steps can be taken, how should a future pension sharing order be dealt with in the separation agreement?
Q&As
What might be a 'reasonable period' for the purposes of physical movement of assets on a block transfer?
Q&As
What is the status of EU directives in the context of retained EU law? Are there any circumstances where EU directives or provisions of directives (and associated case law) are retained?
Q&As
What is the legal interpretation applicable to a pension provider prefunding employer pension contributions, where the provider temporarily uses its money to make investments on behalf of the scheme trustee in anticipation of the employer contribution? Might this be: 1 Borrowing by the scheme trustees—the provider effectively makes a short term loan to the trustees, but note the borrowing limits in the Finance Act 2004; 2 Purchase of a chose in action—the provider conditionally purchases from the trustees the right to receive the employer contribution; or 3 Third party contribution—the provider is making a third party contribution, likely to give rise to unauthorised payments?
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Associated legal terms

Pension guarantee

Incorporated into an annuity, a guarantee ensures that pension instalments for a specified period are paid, even if the member dies before the period expires.

Relevant consolidated contribution

A contribution made by way of discharge of any liability incurred by the employer before 6 April 2006 to pay any pension or lump sum to or in respect of the individual.

Waiver of premium

A feature of a life assurance policy (and other plans eg personal pension) which is designed to protect payment of the premiums.

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