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
Eight master trusts—including People’s Pension, Smart Pension, Nest, and Now Pension—have established the steering group Pathfinder. Representing...
The Lady Chief Justice of England and Wales, Baroness Carr of Walton-on-the-Hill, and Lord Chancellor and Secretary of State for Justice, David Lammy,...
Pensions analysis: The Deputy Pensions Ombudsman has upheld a complaint about an employer’s role in a delayed pension transfer. Martin Scott of...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about a pension transfer value. Martin Scott of gunnercooke LLP looks at the...
Law360: The total value of pension surpluses released under new reforms could be much lower than the £160 billion figure originally touted by the...
Latest Pensions Practice Notes
This Practice Note is a horizon scanner tracking key future developments in the field of pensions law in England and Wales. It provides details of key...
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMESWhat is clearance?The Pensions Act 2004 (PeA 2004) has empowered...
Cases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourtFurther informationTo view all forthcoming cases,...
FORTHCOMING CHANGE 1: The Pension Schemes Act 2026 introduces measures designed to accelerate DC consolidation through a scale requirement and, if the...
Latest Pensions Precedents
In the Family Courtsitting at [court name]Case No: [case number][The Matrimonial Causes Act 1973ORThe Matrimonial and Family Proceedings Act 1984 and...
1Conflicts of interest[No conflict of interest was reported prior to, or at the commencement of the meeting OR [Insert name] declared a conflict of...
This document provides general guidance regarding an application to court to resolve your financial arrangements on divorce or dissolution. Your...
[insert date of letter]This document summarises certain changes to the contractual terms and conditions of employment between [insert name of...
Wealthy TeamHM Revenue & CustomsBX9 1BN[insert date of letter][insert company PAYE reference]Dear [insert organisation name]Non-Statutory Clearance of...
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
Futures
An arrangement to buy or sell a commodity or financial instrument at an agreed price at a future date on pre-agreed terms.
Pension Schemes Services Forum
Pension Schemes Services Forum, an HMRC user group which tries to get HMRC to simplify matters.
Property investment LLP
A Limited Liability Partnership whose business consists wholly or mainly in the making of investments in land and the principal part of whose income is derived from that business.
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