Insolvency and winding up

Navigate the complexities of pension schemes facing financial distress with expert insights tailored for insolvency scenarios. Ideal for legal professionals, this guidance addresses critical issues from fund security to member protection during winding-up processes, ensuring informed decision-making.

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Insolvency and pensions Winding up

Latest Pensions News

PMI announces inaugural meeting of new Administration Industry Group to drive systemic reform of pensions administration

PMI announces inaugural meeting of new Administration Industry Group to drive systemic reform of pensions administration
No duty on scheme to warn member’s former spouse about statutory deadline for receipt of information required to implement pension sharing order under Scots Law (Ms Y, CAS-87387-G9Y9)

No duty on scheme to warn member’s former spouse about statutory deadline for receipt of information required to implement pension sharing order under Scots Law (Ms Y, CAS-87387-G9Y9)

No duty on scheme to warn member’s former spouse about statutory deadline for receipt of information required to implement pension sharing order under Scots Law (Ms Y, CAS-87387-G9Y9)

Pensions weekly highlights—11 September 2025

Pensions weekly highlights—11 September 2025

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—11 September 2025

Pension trustees failed to properly consider all potential beneficiaries when exercising discretion to distribute death benefits (Mrs E and Mr R, CAS-72134-V5K7 and CAS-72135-Q7V1)

Pension trustees failed to properly consider all potential beneficiaries when exercising discretion to distribute death benefits (Mrs E and Mr R, CAS-72134-V5K7 and CAS-72135-Q7V1)

Pension trustees failed to properly consider all potential beneficiaries when exercising discretion to distribute death benefits (Mrs E and Mr R, CAS-72134-V5K7 and CAS-72135-Q7V1)

Featured Pensions content

Self-invested personal pensions (SIPPs)

Self-invested personal pensions (SIPPs)

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)

Small self-administered schemes (SSASs)

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 policies

Section 32 buy-out policies

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 regime [Archived]

The pre A-day pensions tax regime [Archived]

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...

Practice notes

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
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Produced in partnership with Julie Peaple of Nest Corporation and Michael Hames of Nest Corporation
30th May
Practice notes

Registration of pension schemes

Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
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30th May
News

DWP finds £571.6m state pension shortfall

The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
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3rd Jun
Q&As

Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?

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...
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2nd Jun
Q&As

What issues should an employer consider when providing life insurance to its employees?

What issues should an employer consider when providing life insurance to its employees?Life insurance—basicsLife insurance benefit (life cover) can...
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2nd Jun
Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White
30th May
Practice notes

Surrender and forfeiture of pension benefits

Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
30th May
Practice notes

Qualifying Recognised Overseas Pension Schemes (QROPS)

Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
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Produced in partnership with Sean McNulty of Blake Morgan
30th May
Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
2nd Jun
Practice notes

Pension consultation requirements

Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
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30th May
Practice notes

Relevant life and excepted group life policies—practical issues

Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
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Produced in partnership with Kevin Gude of Keystone Law
30th May
Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP
30th May
Practice notes

Auto-enrolment—postponement

Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
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2nd Jun
Practice notes

Types of pension schemes—beginners’ guide

Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
2nd Jun
Practice notes

Age discrimination—the pension exceptions and when they apply

Age discrimination—the pension exceptions and when they applyExceptions for age discrimination under the Equality Act 2010The general...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers
30th May
News

Government to require pension schemes to disclose UK investments

...
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2nd Jun

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Priority between loss reliefs in loss making companies

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Can shares in a limited company that have not been paid-up at all be cancelled?

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Template for regulatory references given by SMCR firms and disclosure requirements

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