Gain expert insights on managing pension funding to ensure solvency, address deficits, and maintain financial stability. Learn about effective surplus management, regulatory compliance, and setting appropriate levels. Discover optimal pension investment strategies that balance risk and maximise returns, securing member benefits. This practical guidance offers legal practitioners essential tools and up-to-date information critical in the nuanced field of pensions law.
The Pensions Regulator (TPR) has set out its expectations for pension scheme trustees as reforms under the Pension Schemes Act 2026 are implemented,...
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 Pensions Policy Institute (PPI) has published ‘The DC Future Book 2026’, projecting that employees aged 45–54 in 2026 could have smaller defined...
The Pensions Regulator (TPR) Chair, Emma Douglas, has delivered a speech setting out TPR’s expectations for workplace pensions as reforms under the...
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...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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