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
Pensions analysis: Mr Trachtenburg (‘A’) appealed against the decision of the FTT, upholding HMRC’s assessments under section 29 of the Taxes...
Law360: The government launched a once-in-a-generation review of retirement savings on 21 July 2025, but experts warned that the new Pensions...
The government has relaunched a new Pensions Commission on 21 July 2025, headed by Baroness Jeannie Drake, Sir Ian Cheshire, and Professor Nick...
A coalition of UK pension schemes managing approximately £150bn in assets has launched the Governance for Growth Investor Campaign (GGIC), with...
The Pensions Regulator (TPR) has published its 2025/26 Corporate Plan and 2024/25 Annual Report and Accounts. The Corporate Plan sets out how TPR...
Latest Pensions Practice Notes
Worker statusThis Practice Note examines the definition of worker under the Employment Rights Act 1996 (ERA 1996) and other employment legislation.Key...
TUPE and Beckmann issues in a private sector outsourcingTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL AND PERSONAL PENSION SCHEMESAutomatic statutory...
Legislation tracker—pensionsThis legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory...
Longevity swapsPension schemes and their sponsoring employers are faced with a number of risks in relation to their defined benefit pension schemes, a...
Horizon scanning—PensionsThis Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18...
Latest Pensions Precedents
Deed of participationDate: [insert date](1)[Name of Principal Company](2)[Names of Trustees](3)[Name of New Employer]Deed of Participationrelating...
Deed of substitutionDate: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of...
Recitals—pension scheme deeds [Archived]ARCHIVED: This archived precedent is a set of recitals for a deed of a trust-based pension scheme. The purpose...
Option 1—contract signed on behalf of an overseas company, where the authorised signatory is an individual Signed by [insert name...
Option 1—contract signed by administrative receiver on behalf of the company Signed by [insert name of administrative receiver],...
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
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
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
Current account management
A department of NISPI dealing with Scheme Cessation.
Equity release
A way in which older people can use the value of their home to release cash.
Fully insured scheme
Scheme in which trustees have taken out an insurance policy in respect of each member which guarantees that each member will receive benefits corresponding at all times to those promised under the rules. Not to be confused with an insured scheme.
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