CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
Public sector pensions are occupational schemes for employees of central or local government, a nationalised industry or other statutory bodies. They...
This Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to defined benefit pension schemes....
This Practice Note provides guidance on:•the old state pension scheme for those reaching state retirement age prior to 6 April 2016, and•the new state...
This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. See Practice Note: Brexit and family law. This Practice Note sets...
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
Case law examples where pre-marital contributions to pensions have been considered by the court include:•in WM v HM Mostyn J excluded from the value...
The implementation of a pensions sharing order takes place in accordance with section 34(1) of the Welfare Reform and Pensions Act 1999 (WRPA 1999),...
A pension sharing order must be expressed as a percentage of the pension arrangement’s cash equivalent (CE) value—it is not possible to fix an amount...
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