Understanding compliance with automatic enrolment obligations can be challenging. Delve into the essential requirements, key deadlines, and practical solutions to common challenges. Equip your clients with robust strategies to ensure their pension schemes meet statutory obligations and avoid potential pitfalls. Stay informed on recent legislative updates and best practices to effectively guide employers through the automatic enrolment process.
Pensions analysis: The court upheld the Pensions Ombudsman’s decision that the appellant (‘Mr Y’) was not entitled to early payment of his deferred...
The House of Commons considered the House of Lords’ amendments on 15 April 2026. During that session, MPs generally accepted non-controversial changes...
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...
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...
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...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?Automatic enrolment does not apply to workers under age 22. But if a worker is aged between 16 and 21 and has qualifying earnings of £6,032 or more (in tax year 2018–19), they can still opt in to
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
0330 161 1234