Understanding the nuances of ill-health and death benefits is crucial for legal professionals in the pensions sector. Providing a critical overview of ill-health benefits, this topic dives into the legal intricacies surrounding eligibility criteria, tax implications, and procedural obligations. Legal teams must adeptly navigate these areas to ensure clients receive the appropriate entitlements and protections.
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...
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
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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