Understanding the complexities surrounding employer responsibilities in pension schemes is vital. This topic provides practical guidance on navigating the legalities of employer debt obligations, focussing on how to manage liabilities effectively within different pensions frameworks. Explore expert insights into mitigating risks and ensuring compliance with pension regulations to safeguard both company interests and employee benefits.
The Pensions Regulator (TPR) has set out its expectations for pension scheme trustees as reforms under the Pension Schemes Act 2026 are implemented,...
This week’s edition of Pensions weekly highlights includes a review of key news stories and some new content, as well as dates for your diary and...
The Pensions Policy Institute (PPI) has published ‘The DC Future Book 2026’, projecting that employees aged 45–54 in 2026 could have smaller defined...
The Pensions Regulator (TPR) Chair, Emma Douglas, has delivered a speech setting out TPR’s expectations for workplace pensions as reforms under the...
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
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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