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 Financial Conduct Authority (FCA) has published consultation paper ‘CP26/16, Registration of authorised fund assets’, which proposes changes to...
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
Law360: Higher retirement savings contributions and tougher rules on pension freedoms are probably on the cards, a former pensions minister commented...
The Pensions Policy Institute (PPI) has published the fourth report in its ‘From Payslip to Pension: Life Course Impacts on Retirement Saving Among...
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.
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
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
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