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.
Pensions UK has welcomed a government amendment to the Pension Schemes Bill that limits the extent to which the government can use its reserve power...
The House of Commons (HoC) Library updated a number of its pensions research briefings on 7 April 2026....
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Investment Consultants Sustainability Working Group (ICSWG) has published an update to its Climate Competency Guide for asset owners, which sets...
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
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
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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