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.
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
In the Autumn Budget 2026, delivered on 28 October 2026, the Chancellor of the Exchequer, John Healey MP, announced: (i) the ‘adjusted triple lock’...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about a return of contributions. Martin Scott of gunnercooke LLP looks at the...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about the calculation of pension contributions. Martin Scott of gunnercooke LLP...
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...
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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