The following Pensions news provides comprehensive and up to date legal information on Government urged to act on critical pension transfer delays
The following Pensions news provides comprehensive and up to date legal information on TPR’s Annual Funding Statement issues covenant warning amid tariff wars
The following Pensions news provides comprehensive and up to date legal information on Government floats fix for spiraling number of small pension pots
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Retirement Annuity Contracts (RAC)—older types of personal pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
Employer-related investments (ERIs)THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESAs a general rule, subject to the specific governing provisions of their trust deed and rules, registered occupational pension schemes can make investments without restrictions to the scope of
Common Investment Funds and pensionsContributed by Katherine Worraker, Ian Ahkong, James Panayi and Alex Beattie of Deloitte LLPUK registered pension schemes operated by a single employer or group of associated employers are able to pool their investments together in a common investment fund (CIF).
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
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