Insolvency and winding up

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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—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 19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
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 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
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 19th May

Most recent Insolvency and winding up content

Practice notes
Excessive pension contribution recoveryWhen pension contributions are recoverableThis practice note addresses two questions:•whether a bankrupt’s...
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Produced in partnership with Raj Arumugam of 5 Stone Buildings 15th Jul
Practice notes
How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?The implications of...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 15th Jul
Practice notes
How a pension is dealt with in bankruptcyThe position of a personal pension on bankruptcyA bankrupt’s estate automatically vests in the official...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 15th Jul
Practice notes
How pensions affect pre-packs—the implications of the Bonas caseThis note considers the implications of the Bonas case for those concerned with...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers 15th Jul
Practice notes
What happens to a pension scheme on a company’s insolvency?This Practice Note considers the effect of a company’s insolvency on an occupational...
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Produced in partnership with Thomas Robinson of Wilberforce Chambers 15th Jul
Practice notes
Part 26 A restructuring plan: pension issuesSection 7 of and Schedule 9 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) introduce a...
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1st Jul
Q&As
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...
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5th Jun
Q&As
When a defined benefit scheme enters wind up does the schedule of contributions fall away?The requirement to have a schedule of contributions is...
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5th Jun
Practice notes
Winding up a defined benefit (DB) occupational pension schemeTHIS CHECKLIST APPLIES TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMESEmployers may...
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5th Jun
Practice notes
Winding up a defined contribution (DC) occupational pension schemeThis Practice Note covers the key steps in relation to winding up a defined...
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Produced in partnership with Leigh Holmes, Louise Edwards and Wills Crump of Wrigleys 5th Jun
Practice notes
Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Corporate Insolvency and Governance Act 2020—the pensions implicationsKey provisions of the ActOn 25 June 2020, after less than 40 days in Parliament,...
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5th Jun
Practice notes
Discharge for trustees on pension scheme wind-upTHIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES IN WIND-UP (EXCEPT THOSE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Winding-up an occupational pension scheme—statutory disclosure before 6 April 2014, reporting and record-keeping requirements [Archived]THIS PRACTICE...
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5th Jun
Practice notes
Practical issues on the winding-up of a defined benefit (DB) schemeThis Practice Note focuses on the practical issues arising on the winding-up of...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 5th Jun
Practice notes
Winding up an occupational pension scheme—the statutory priority orderTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhen...
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5th Jun
Practice notes
Payment of surplus to the employer—pension schemes in winding-upTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION...
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Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 5th Jun
Practice notes
Winding up an occupational pension scheme—the Pensions Regulator’s powersThe Pensions Regulator has a number of powers under the Pensions Act 1995 (PA...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
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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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

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