About Pensions Law
Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Members and benefits
Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
Trustees, governance, and administration
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
Transactions and reorganisations
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Legislation
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Topics We Cover
Latest Pensions News
The Institute and Faculty of Actuaries (IFoA), in partnership with Ipsos, has published research calling for urgent reform of the UK pension system to...
The Government Actuary’s Department (GAD) has published its review of the 2023 actuarial valuations of the Local Government Pension Scheme (LGPS) in...
The new Pensions Administration Standards Association (PASA) guidance on the use of warning and unavailable codes within pensions dashboards aims to...
Pensions analysis: In defined circumstances the Spirit (Legacy) Pension Scheme (‘the Scheme’) provided for a supplement to the scheme pension to be...
Law360: Pension savers withdrew £70.9m from their pension pots in the financial year that ended in March 2025, data published by the Financial Conduct...
Latest Pensions Practice Notes
Consultation tracker—pensionsThis Lexis+® UK Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the...
VAT and pension scheme costsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note contains references to case law...
Sectionalised pension schemesTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESWhat is a 'sectionalised'...
The Fraud Compensation Fund (FCF) and pensionsThe Fraud Compensation Fund (FCF) was established as a statutory fund under section 188 of the Pensions...
Pensions dashboards—the impact on pension schemesFORTHCOMING DEVELOPMENT: The Pension Schemes Bill, which was published on 5 June 2025 and is expected...
Latest Pensions Precedents
Financial applications to the court—client guide (standard procedure)This document provides general guidance regarding an application to court to...
Statement of investment principles (SIP) for defined contribution (DC) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement...
Statement of investment principles (SIP) for defined benefit (DB) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement of...
Model discretionary investment management agreementThe model discretionary investment management agreement can be found on the Investment...
Standard order 2.1—financial remedy orderIn the Family Courtsitting at [court name]Case No: [case number][The Matrimonial Causes Act 1973ORThe...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
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)
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 policies
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 regime [Archived]
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...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Capital gains/losses
The difference between an asset's buying price and the price it is sold at. In bond markets, investors can generate returns by making capital gains as well as through regular coupon (interest) payments.
Global tactical asset allocation
A multi-asset class strategy that makes high-frequency allocation shifts between asset classes and regions using only a fraction of the total portfolio.
Open ended funds
Pooled funds in which the number of units varies according to the number of investors wishing to buy or sell units in the fund.
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