Explore the intricate landscape of global pension schemes through expert insights and practical guidance designed for international contexts. Stay updated on cross-border regulations, compliance challenges, and strategic considerations essential for managing and advising on international pensions. Ideal for practitioners aiming to deepen their knowledge and offer thorough solutions in this specialised area of law.
The Department for Work and Pensions (DWP) has opened a call for evidence on State Pension deferral to strengthen its evidence base on how current...
The Money and Pensions Service (MaPS) has announced that 96% of pension records covered by legislation will be connected to the pensions dashboards...
Pensions UK has published a report calling for the responsible adoption of artificial intelligence (AI) across pension schemes to improve outcomes for...
Law360: A pension scheme administrator urged the UK Supreme Court on 7 October 2026 to rule that minor data breaches cannot attract compensation, as...
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
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 point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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