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.
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 Institute and Faculty of Actuaries (IFoA) has published a report by the Behavioural Insights Team (BIT) examining how defined contribution (DC)...
The Pensions Regulator (TPR) has announced that it is to update its guidance on significant event J for authorised master trusts in response to...
Law360: A judge has ruled against investors seeking restitution for failed pension investments, finding that the Financial Services Compensation...
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
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
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