What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Execution of contracts—jurisdictional guideThis guide sets out the requirements for executing simple contracts in various international jurisdictions....
Verification of documents and informationCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural...
The role of boilerplateThis Practice Note discusses the role and importance of the boilerplate clauses in an agreement. It identifies the boilerplate...
Execution formalities—individualsThis Practice Note provides guidance on the proper execution of simple contracts and deeds for individuals. It covers...
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
Do you have any guidance on certification by solicitors of documents that are only available, and only exist, online or in electronic form?There are...
Executing deeds and documents in property transactions—charitiesIncorporated v unincorporated charitiesThere are currently a number of incorporated or...
Recitals—pension scheme deedsRecitals:(A)[Insert full name of scheme] (the “Scheme”) was established by an [interim OR definitive] deed dated [insert...
Virtual execution of documentsCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in...
Execution formalities—non-Companies Act companiesThis Practice Note provides practical guidance on proper execution of documents by non-Companies Act...
Requirements of the company sealThis Practice Note provides practical guidance regarding the requirements of the company seal. Where a company has a...
Certified copy requirements in commercial transactionsThis practice note examines what a certified copy is, when a certified copy is required, who can...
Execution formalities—overseas companiesThis Practice Note provides practical guidance on the execution of documents by overseas companies, primarily...
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