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.
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Pensions Dashboards Programme (PDP) has revealed that it expects the MoneyHelper pensions dashboard to be available to the public in the financial...
Pensions analysis: The Pensions Ombudsman has upheld complaints about the investment of pension scheme assets. Martin Scott of gunnercooke LLP looks...
Pensions analysis: The Pensions Ombudsman has partially upheld a complaint about a return of pension paid by mistake. Martin Scott of gunnercooke LLP...
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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