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Latest Pensions News

Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

The following Pensions news provides comprehensive and up to date legal information on Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

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?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...

19th May

Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...

Produced in partnership with Paul Carney of Shoosmiths 19th May

Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...

19th May

Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...

19th May

Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...

Produced in partnership with Mark Ridler of Hill Dickinson 19th May

Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...

Produced in partnership with Martin Scott of gunnercooke LLP 19th May

Practice notes

The pre A-day pensions tax regime

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...

Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May

Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...

19th May

Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...

19th May

Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...

19th May

Practice notes

How to deal with Beckmann liabilities on a business sale

How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...

Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May

Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

19th May

Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

19th May

Practice notes

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...

Produced in partnership with Peter White 19th May

Most recent Disputes, discrimination and divorce content

Practice notes

Compromise of pension scheme disputes

Compromise of pension scheme disputesThis Practice Note primarily relates to the compromise of disputes relating to occupational pension schemes in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Sep

Practice notes

Equalisation of guaranteed minimum pensions (GMPs)

Equalisation of guaranteed minimum pensions (GMPs)STOP PRESS 1: On 17 June 2021, the High Court handed down its judgment in Punter Southall Governance...

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 24th Aug

Q&As

A party to financial remedy proceedings has failed to provide pension information in accordance with a direction of the court because the pension provider has refused to provide it. Can the other party to the proceedings seek a penal notice and if so, on what basis? How would such an application be opposed?

A party to financial remedy proceedings has failed to provide pension information in accordance with a direction of the court because the pension...

18th Aug

Q&As

Is there any case law that provides that expert evidence in financial proceedings is necessary in particular cases that support the need for an expert pensions valuation?

Is there any case law that provides that expert evidence in financial proceedings is necessary in particular cases that support the need for an expert...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 18th Aug

Q&As

A pension sharing order was made by the court, but wasn’t implemented by the parties. The transferor now wishes to access the pension that was the subject of the pension sharing order, but cannot until the pension sharing order has been implemented. The transferee cannot be located. What action can be taken to vary or discharge the pension sharing order so that the transferor can access their pension?

A pension sharing order was made by the court, but wasn’t implemented by the parties. The transferor now wishes to access the pension that was the...

Produced in partnership with Katherine Illsley of 4 King’s Bench Walk 18th Aug

Practice notes

Pensions and judicial separation

Pensions and judicial separationOn proceedings for judicial separation the court has the power to redistribute the benefits derived from pension...