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Latest Pensions News

Pension introducer companies avoid winding up orders after steelworkers advice scandal

Pension introducer companies avoid winding up orders after steelworkers advice scandal

The following Pensions news provides comprehensive and up to date legal information on Pension introducer companies avoid winding up orders after steelworkers advice scandal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

The following Pensions news provides comprehensive and up to date legal information on Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Pensions weekly highlights—13 May 2021

Pensions weekly highlights—13 May 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—13 May 2021

City urges government to stop scams with Online Safety Bill

City urges government to stop scams with Online Safety Bill

The following Corporate Crime news provides comprehensive and up to date legal information on City urges government to stop scams with Online Safety Bill

Featured Pensions content

The employment contract—sample pensions clauses

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Anti-franking

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Month definition

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

Deed of substitution

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
tag iconIn-house
Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
tag iconBrexit
Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes

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...
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9th Nov
Practice notes

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Employer debt content

Practice notes

The recovery of section 75 debts in practice

CORONAVIRUS (COVID-19) UPDATE: The ways in which a section 75 debt triggered during the coronavirus pandemic can be enforced may be limited by the...
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Produced in partnership with Mark Ridler of Hill Dickinson 4th May
Practice notes

Flexible apportionment arrangements

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO EMPLOYER DEBT REQUIREMENTSSince 27 January 2012, it has...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 9th Apr
Practice notes

Calculating a section 75 debt

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESSections 75 and 75A of the Pensions Act 1995 (PA 1995) impose an...
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Produced in partnership with Laura Brook of Eversheds Sutherland 9th Apr
Practice notes

Section 75 and contingent debts—considerations for employers and trustees

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA contingent debt is a debt that is dependent on the occurrence of some...
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9th Apr
Practice notes

Relevant transfer deductions from section 75 debts

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at relevant transfer deductions, in...
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9th Apr
Practice notes

The previous employer debt regimes

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES IN ENGLAND AND WALES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTSThe...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 9th Apr
Practice notes

The deferred debt arrangement (DDA)

With effect from 6 April 2018, the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018, SI 2018/237 amended the...
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9th Apr
Practice notes

Who is the statutory employer?

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe importance of identifying a scheme’s statutory employer(s)A key aspect...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes

How to deal with a section 75 debt on a corporate transaction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note explains how a section 75 debt can be dealt...
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9th Apr
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
Read More >
9th Apr
Practice notes

Employment cessation events—trustee decision-making process

THIS PRACTICE NOTE APPLIES IN RELATION TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note considers the issues which...
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9th Apr
Practice notes

Withdrawal arrangements

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWithdrawal arrangements provide exiting employers of...
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9th Apr
Practice notes

Tax treatment of section 75 debts

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75 debt?Sections 75 and 75A of the Pensions...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 9th Apr
Practice notes

Who is a former employer for section 75 debt purposes?

Section 75A of the Pensions Act 1995 (PA 1995) and the Occupational Pension Scheme (Employer Debt) Regulations 2005, SI 2005/678 (the Employer Debt...
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Produced in partnership with Liz Fallon of Eversheds Sutherland (International) LLP 9th Apr
Practice notes

Apportionment arrangements

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESApportionment arrangements provide exiting employers of...
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9th Apr
Practice notes

Group restructurings and section 75—the general and de minimis easements

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTSCorporate restructurings...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 9th Apr
Practice notes

Section 75 debts—grace periods

One of the dangers of employment cessation events is that they may inadvertently be triggered, eg because the sole remaining active member of an...
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9th Apr
Practice notes

Section 75 debts—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.One of the most...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes

Statutory employer issues—problems in practice

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA scheme's statutory employer is an employer legally responsible...
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9th Apr
Practice notes

Compromising section 75 debts—Bradstock agreements

FORTHCOMING DEVELOPMENT: On 11 March 2021, the Pensions Regulator launched a consultation on a draft policy on criminal offences which covers, among...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Mar

Popular documents

What is an intangible fixed asset?

What is an intangible fixed asset?

Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed

Claims for use and occupation, mesne profits, double rent and double value

Claims for use and occupation, mesne profits, double rent and double value

This Practice Note provides guidance on claims for ‘use and occupation’ or mesne profits, and how and when double rent or double value can be claimed.Claims for use and occupationA claim for use and occupation is possible where there is occupation of land without an express agreement fixing the

Forfeiture of a lease

Forfeiture of a lease

Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been introduced, which affect the following:•proceedings for possession•forfeiture of business leases on the grounds of non-payment of rent•a landlord's right to

Promissory estoppel

Promissory estoppel

For guidance on the basic features of the doctrine of estoppel and the different classifications it has been subject to, see Practice Note: Estoppel—what, when and how to plead and related content.Promissory estoppel—what is it?Where A has, by words or conduct, made to B a clear and unequivocal