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.
The Department for Work and Pensions (DWP) has launched a consultation on proposed changes to the general levy on occupational and personal pension...
HM Revenue and Customs (HMRC) has published a policy paper and draft legislation introducing a new authorised member surplus payment from registered...
Pensions analysis: On 25 June 2026, a first-tier decision in the General Regulatory Tribunal was handed down in the case of Involved Social Impact...
The Department for Work and Pensions (DWP) has published an updated roadmap setting out the government's phased timetable for implementing the Pension...
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...
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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