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 following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—4 December 2025
The following Pensions news provides comprehensive and up to date legal information on Government legislates for Phase 2 of the CDC revolution
The following Pensions news provides comprehensive and up to date legal information on ECJ clarifies evidence rules for withholding tax relief on non-resident pension funds
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...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
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