Gain clarity on the legal procedures for members exiting schemes before retirement, ensuring compliance and optimal outcomes. Our expert guidance simplifies the complexities of early pension leavers, transfers, and contracting-out. We provide detailed advice on managing pension benefit movements between schemes and insights into statutory requirements and best practices. Access comprehensive information on contracting-out regulations to effectively advise on National Insurance contributions and safeguarded benefits. Streamline your understanding of these critical aspects of pension management with our thorough resources.
The Department for Work and Pensions (DWP) has launched a consultation on proposed changes to the general levy on occupational and personal pension...
HM Revenue and Customs (HMRC) has published a policy paper and draft legislation introducing a new authorised member surplus payment from registered...
Pensions analysis: On 25 June 2026, a first-tier decision in the General Regulatory Tribunal was handed down in the case of Involved Social Impact...
The Department for Work and Pensions (DWP) has published an updated roadmap setting out the government's phased timetable for implementing the Pension...
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...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP) without increasing the overall deferred pension. The pension in excess of the GMP was effectively reduced so that the overall deferred
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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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