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.
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Information Commissioner's Office (ICO) has confirmed that it will transition to the Information Commission on 30 September 2026, following...
In a speech on the new Business and Property Division (BPD), Sir Colin Birss said that amendments to forms had been prioritised, seals had been...
The Department for Work and Pensions (DWP) has launched a consultation on proposals to introduce a Multiple Default Consolidator system for deferred...
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...
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
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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