Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
In a company which had a ‘multi-employer’ pension scheme, the administrators are willing to admit the scheme trustee’s debt (based on a valuation of...
Can you obtain a third party debt order against a pension?Note: this Q&A assumes that the debtor is a member of a personal pension scheme under which...
Winding up a defined benefit (DB) occupational pension schemeTHIS CHECKLIST APPLIES TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMESEmployers may...
Corporate Insolvency and Governance Act 2020—the pensions implicationsKey provisions of the ActOn 25 June 2020, after less than 40 days in Parliament,...
Winding-up an occupational pension scheme—statutory disclosure before 6 April 2014, reporting and record-keeping requirements [Archived]THIS PRACTICE...
Winding up an occupational pension scheme—the statutory priority orderTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhen...
Winding up an occupational pension scheme—the Pensions Regulator’s powersThe Pensions Regulator has a number of powers under the Pensions Act 1995 (PA...
Pension issues on a pre-packThis Practice Note examines the issues that can arise when the sponsoring employer(s) of a pension scheme is the subject...
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