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
Law360: The government has not effectively held to account the administrator of the £189bn Civil Service pension scheme for failing to meet historic...
The Pensions Regulator (TPR) has urged trustees of defined contribution (DC) pension schemes to take practical steps now to prepare for the Pension...
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Data (Use and Access) Bill (DUA) received Royal Assent and became an Act of Parliament on Thursday 19 June 2025. This followed its parliamentary...
HMRC has published a brief announcing a further policy change to VAT deduction on the management of pension funds....
Latest Pensions Practice Notes
UK EMIR—essentialsThis Practice Note explains the key elements of Assimilated Regulation (EU) 648/2012 (UK EMIR) and covers: (1) the clearing...
Brexit—implications for data protection [Archived]ARCHIVED: This archived Practice Note provides information on the Data Protection, Privacy and...
DB consolidation—what are DB superfunds?FORTHCOMING DEVELOPMENT: The Pension Schemes Bill introduces a permanent regulatory framework for DB...
The Pension Protection Fund—an introductionTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESWhat is the Pension...
Introduction to the EU GDPR and UK GDPRThis Practice Note provides an introduction to both the EU’s General Data Protection Regulation, Regulation...
Latest Pensions Precedents
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
Pension trustee minutes (general) [Archived]ARCHIVED: This archived precedent is suitable for use by the trustees of a pension scheme to record...
Share purchase agreement—long form pensions warranties (where target company has a defined contribution (DC) scheme)This precedent has been prepared...
Share purchase agreement—long form pensions warranties (where target company has a defined benefit (DB) scheme)This precedent has been prepared on the...
Option 1—deed executed by a limited liability partnership under its common seal, where the limited liability partnership agreement...
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
Goodwill
The value attributed to the fact that the company is continuing to write profitable new business. It is often calculated as a multiple of the value of new business written in the most recent financial year.
Market risk
The risk which is common to an entire class of assets or liabilities. It is the level of risk in the market that cannot be eliminated by diversification.
Opting-out (of pension scheme)
Describes a situation in which an employee decides to leave an occupational pension scheme or chooses not to join one.
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