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
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
Pensions analysis: The claimant, a part-time reservist, brought a complaint under the Part-time Workers (Prevention of Less Favourable Treatment)...
The Civil Justice Council (CJC) has launched a consultation on the use of artificial intelligence (AI) by legal representatives in the preparation of...
The Determinations Panel of the Pensions Regulator (TPR) has published a determination notice ordering that all assets of the Vedius Pension Trust...
The Scheme Advisory Board for the Local Government Pension Scheme (LGPS) has published its 2025–26 Annual Review, providing an overview of the Board’s...
Latest Pensions Practice Notes
UK EMIR, derivatives and pensionsThis Practice Note looks at the European Market Infrastructure Regulation (EMIR), Assimilated Regulation (EU)...
Execution formalities—non-Companies Act corporationsThis Practice Note provides practical guidance on the proper execution of documents by...
Case tracker—2026 pensions judgmentsThis tracker contains a list of significant pension judgments handed down in 2026 organised by date. The entries...
The FCA Consumer Duty—essentialsWhen introduced in 2023, the Financial Conduct Authority’s (FCA) Consumer Duty (the Duty) marked a significant shift...
Pensions CalendarCases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourtFurther informationTo view all...
Latest Pensions Precedents
Business sale—pensions due diligence enquiriesNote: the due diligence enquiries are drafted for the buyer and are general in scope. Not every enquiry...
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
Pensions due diligence enquiries—share saleNote: the term ‘Company’ refers to the target company that the purchaser will acquire and all other group...
Deferred Debt Arrangement—DeedThis Deed is made the [insert day] day of [insert month] 20[insert year]Parties:1[●] a limited company incorporated and...
Trustee minutes concerning the exercise of a trustee power or discretion1Conflicts of interest[No conflict of interest was reported prior to, or at...
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
Allocation percentages
The percentage used as part of the allocation of a premium to buy units. An allocation percentage is used to broaden or narrow the bid/offer spread, so an allocation percentage of 101% would narrow the bid/offer spread whilst a percentage of 99% would widen the spread.
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.
Scheme Pays
‘Scheme Pays’ is a system under which members can choose to have their tax paid on the excess contributions via the pension scheme through a reduction in their benefits.
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