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.
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about an incorrect benefit statement. Martin Scott of gunnercooke LLP looks...
Pensions analysis: The Deputy Pensions Ombudsman has upheld a complaint about accrued benefits. Martin Scott of gunnercooke LLP looks at the decision....
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about a transfer value. Martin Scott of gunnercooke LLP looks at the...
Pensions analysis: The Administrative Appeals Chamber (AAC) of the Upper Tribunal has set aside a First-Tier Tribunal (FTT) decision and remitted it...
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.
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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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