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 proposals to introduce a Multiple Default Consolidator system for deferred...
The Pensions Regulator (TPR) has published its 2026 analysis of funding levels and recovery plans in UK occupational defined benefit (DB) and hybrid...
The Pensions Regulator (TPR) has published its latest compliance and enforcement bulletin, covering its cases and use of powers between April 2025 and...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about increases to Guaranteed Minimum Pension (GMP). Martin Scott of gunnercooke...
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 does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a flat rate broadly based on the amount of National Insurance Contributions (NICs) a person paid
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
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
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