Gain invaluable insights into managing complex pension disputes and regulatory challenges while effectively mitigating risks. Learn practical strategies to resolve conflicts and protect your clients' interests. Understand and address discrimination within the pensions landscape to ensure compliance and fairness for all beneficiaries. Explore how pensions intersect with divorce, including critical impacts and procedural details, and discover comprehensive methods for equitable division of pension assets to ensure informed, favorable outcomes for your clients.
The following Pensions news provides comprehensive and up to date legal information on FSB warns government to consider small business impact of auto-enrolment reforms
The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—3 July 2025
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)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
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 regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
Pensions analysis: The High Court has held that the rules of the Railways Pension Scheme provide a degree of flexibility in how any funding shortfall may be addressed and that flexibility can include an assessment of the practicality of any steps that are expressly provided for under the rules.
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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