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Latest Pensions News

Pension introducer companies avoid winding up orders after steelworkers advice scandal

Pension introducer companies avoid winding up orders after steelworkers advice scandal

The following Pensions news provides comprehensive and up to date legal information on Pension introducer companies avoid winding up orders after steelworkers advice scandal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

The following Pensions news provides comprehensive and up to date legal information on Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Pensions weekly highlights—13 May 2021

Pensions weekly highlights—13 May 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—13 May 2021

City urges government to stop scams with Online Safety Bill

City urges government to stop scams with Online Safety Bill

The following Corporate Crime news provides comprehensive and up to date legal information on City urges government to stop scams with Online Safety Bill

Featured Pensions content

The employment contract—sample pensions clauses

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Anti-franking

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Month definition

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

Deed of substitution

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
tag iconIn-house
Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
tag iconBrexit
Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes

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

Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes

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

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Disputes, discrimination and divorce content

Practice notes

Equalisation of guaranteed minimum pensions (GMPs)

Equalisation of guaranteed minimum pensions (GMPs)What are guaranteed minimum pensions?Guaranteed minimum pensions (GMPs) arrived on the pension scene...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Pension rights of spouses and civil partners on member’s death

Pension rights of spouses and civil partners on member’s deathFORTHCOMING DEVELOPMENT: On 20 July 2020, a written ministerial statement was made...
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16th May
Practice notes

Transgender issues and pension entitlement

Transgender issues and pension entitlementThe language used in this Practice Note reflects the language of the relevant statutory material and...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Part-time workers—discrimination issues relating to pensions

Part-time workers—discrimination issues relating to pensionsThis Practice Note contains references to case law of the Court of Justice of the European...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Fixed-term workers—discrimination issues relating to pensions

Fixed-term workers—discrimination issues relating to pensionsThis Practice Note contains references to case law of the Court of Justice of the...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

The principles governing the construction of pension trust deeds and rules

The principles governing the construction of pension trust deeds and rulesThe general principlesIn an ideal world the language and provisions of...
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Produced in partnership with Jennifer Seaman and Elizabeth Grace of Outer Temple Chambers 16th May
Practice notes

Sex discrimination—the key cases for pension lawyers

Sex discrimination—the key cases for pension lawyersThis Practice Note considers the key cases in the area of sex discrimination in the context of...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Part-time workers, fixed-term workers and discrimination—the key cases for pension lawyers

Part-time workers, fixed-term workers and discrimination—the key cases for pension lawyersMany of the leading cases in the area of discrimination and...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Equalisation problems in practice—the key cases for pension lawyers

Equalisation problems in practice—the key cases for pension lawyersOn 17 May 1990 the European Court of Justice decided, in Barber v Guardian Royal...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Pensions and divorce in Scotland

Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
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Produced in partnership with Claire Miller of Pinsent Masons 16th May
tag iconScottish Law
Practice notes

Privilege in pensions

Privilege in pensionsWhen is privilege relevant?Privilege is the fundamental human right, long established by common law, to withhold/resist/object to...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 16th May
Practice notes

Age discrimination—the pension exceptions and when they apply

Age discrimination—the pension exceptions and when they applyExceptions for age discrimination under the Equality Act 2010The general...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th May
Practice notes

Representation of beneficiaries in pensions litigation

Representation of beneficiaries in pensions litigationPensions litigation is often complex and costly, involving numerous parties, raising many and...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 16th May
Practice notes

Pensions and discrimination—beginners’ guide

Pensions and discrimination—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes

Estoppel and pensions

Estoppel and pensionsDevelopment of the doctrine of estoppelEstoppel is the general term frequently given to the equitable doctrine which (broadly...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes

Seeking guidance from the court—CPR Part 8 for pension lawyers

Seeking guidance from the court—CPR Part 8 for pension lawyersWhat is CPR Part 8?A claimant may use the CPR Part 8 procedure to seek ‘the court’s...
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Produced in partnership with Gus Baker of Outer Temple Chambers 16th May
Practice notes

Disability discrimination and pensions

Disability discrimination and pensionsThis Practice Note considers disability discrimination within the meaning of the Equality Act 2010 (EqA 2010) in...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers 16th May
Practice notes

Pension disputes—beginners’ guide

Pension disputes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes

Limitation periods in pension claims

Limitation periods in pension claimsWhat are limitation periods?Broadly, a limitation period specifies a time limit within which:•legal proceedings of...
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Produced in partnership with Victoria Brown of Outer Temple Chambers 16th May
Practice notes

Costs and pensions litigation

Costs and pensions litigationPension scheme disputes—jurisdictions for resolutionThere are three jurisdictions in which disputes relating to pension...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 16th May

Popular documents

Common financial covenants

Common financial covenants

This Practice Note explains certain common financial covenants used in commercial finance transactions including:•minimum net worth test•gearing ratio•leverage ratio (or debt to equity ratio)•current ratio (or acid test ratio)•cashflow ratio•interest cover ratio, and•loan to value ratioIt explains:

Drafting the particulars of claim and reply

Drafting the particulars of claim and reply

This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.You should also consider if the proceedings will be

Fraud by false representation

Fraud by false representation

Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the deceived for the Fraud Act 2006

Insurance conduct regulation—COBS and ICOBS

Insurance conduct regulation—COBS and ICOBS

The Financial Conduct Authority Handbook (FCA Handbook) includes sourcebooks to regulate the conduct of business by a regulated firm relevant to insurers: the Conduct of Business Sourcebook (COBS) and the Insurance Conduct of Business Sourcebook (ICOBS). This Practice Note considers how these