How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...
Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
The Judicial Pension Scheme 1993 (JUPRA)STOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...
Pension scheme record-keeping requirementsTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMESThe general obligation upon trustees of...
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
The Pre-2015 Principal Civil Service Pension SchemeSTOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control...
UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...
The Test-Achats case—the pension implicationsThis Practice Note considers the implications of the case Association belge des Consommateurs Test-Achats...
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Scottish Law
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